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BTLG Table of Contents > Sales and Use Tax Annotations > M > 340.0000 Mailing Lists and Services > Annotation 340.0126

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340.0000 Mailing Lists and Services—Regulation 1504

Annotation 340.0126

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340.0126 Matching Database. A firm receives a database of customers from its client. It matches the client's data base against its own database. A report is generated which provides additional information to the client about its customer. In some cases, the client requests a mailing list containing the names of persons who closely match the list furnished by the client. The report furnished to the client may be printed or on a floppy disk. The matching of data bases and the reports prepared constitute services. The true object of the contract under Regulation 1501 is a nontaxable service and the firm is the consumer of the disks and paper upon which the data is transmitted. 3/30/89.