A company that acts as a facilitator for the acquisition of criminal history information from the FBI, obtaining the information for its bank clients wishing to investigate the history of potential employees, is performing a nontaxable service. Advisory Opinion, TSB-A-14(22)S (N.Y.S. Dep’t of Taxation & Fin., July 22, 2014). The company, a channeling agency authorized by the FBI, obtains information via an electronic data file from the FBI and, without examining the content, provides the information to the requesting bank, which has obtained permission to make the request from the person concerned. The company’s fees, consisting of the amount paid to the FBI for processing requests, and a separately stated fee for acting as conduit, were found to arise from the performance of a service, and are not subject to sales tax.