The New York State Department of Taxation and Finance issued an advisory opinion concluding that a taxpayer’s e-mail and consulting services are not subject to New York sales tax. The service allows customers to remotely send e-mails using its platform. The Department concluded that it was an e-mail service not taxable as “Internet access” under the Internet Tax Freedom Act. The Department also concluded that: (1) a charge for multiple dedicated IP addresses is a non-taxable Internet access service; and (2) the consulting services of assisting customers with setting up their accounts correctly, managing large contact lists, and developing e-mail strategies (advice is provided orally or by video-conference) are not taxable because they are not information services.