Tax Law Updates | New Statutes, Regulations, and Rulings

July 29, 2010

NY Dep’t of Taxation: Receipts from Call Tracking Services Not Subject to New York State and Local Sales Taxes

Advisory Opinion on Petition No. S100316A
TSB-A-10(29)S, 7/2/2010

In an advisory opinion, the New York Department of Taxation and Finance (“Department”) has held that receipts from the provision of a company’s call tracking services are not subject to New York State and local sales tax.

The issue in this petition is whether receipts from the sales of Petitioner’s call tracking services provided to car dealerships located in New York are subject to New York State and local sales tax.

By way of background, Petitioner provides a call tracking service to car dealerships. The service collects and analyzes certain information regarding prospective customers of the dealerships, measures advertising performance, and…

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Amazon.com LLC

Amazon Services, LLC

Textron Inc.

County of Los Angeles

Agere Systems, Inc. f.k.a. Lucent Technologies, Inc.

Detroit Medical Center

Department of Justice

Santini Stone LLC

City of Chicago

StubHub, Inc.

Mayer Brown LLP d.b.a. Mayer, Brown, Rowe & Maw LLP

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