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On November 6, the New York State Department of Taxation and Finance issued an advisory opinion explaining that charges by a company for access to its digital advertising platform are subject to sales tax. The company’s customers can access the online platform and use a variety of tools to create and manage their own digital advertisements. The company argued that the charges are sales of services, but the Department determined that the charges for access to the platform was instead taxable prewritten software. Additionally, the Department found that consulting and advertisement placement services provided by the company were subject to tax because they were not separately stated on receipts.