New York Court Rules Personalized Advertising Analysis Taxable Due to Data Inclusion in MarketNorms Database

• New York State imposes sales tax on information services but excludes personal or individual information not used in reports for others.
• The court ruled that personalized advertising analysis is taxable if data is included in a database marketed to others.
• The case focused on whether aggregated and anonymized data used for industry benchmarks qualifies for tax exclusion.
• The court previously ruled that information from public sources is not personal or individual.
• The dissent argued that the analysis was personal and tailored to clients, despite data being part of a larger database.
• The decision presents challenges for taxpayers contesting tax determinations in New York due to the substantial evidence standard.

Source: natlawreview.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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