The Department of Taxation and Finance determined that a company’s web traffic monitoring service was an information service not subject to sales tax because the information was personal or individual in nature and was not substantially incorporated in reports furnished to others. Advisory Opinion, TSB-A-16(3)S (N.Y.S. Dep’t of Taxation & Fin., Feb. 22, 2016). The company embedded its software on the customer’s website in order to gather information about visitors to the site. The fact that the company also made available to its customers anonymized data showing traffic patterns for similar websites at no additional charge did not cause the web traffic monitoring service to be a taxable information service because the provision of the anonymized data was a de minimis and incidental part of the overall information service provided.