According to a recently issued Advisory Opinion, charges by a service provider to furnish repair services for computer hardware and software products for customers in New York State are fully subject to State and local sales tax, unless the portion of the charges relating to nontaxable software repair services is reasonable and separately stated on the invoice provided to the purchaser. In that case, the charge for the nontaxable repair service will be exempt from sales tax. Advisory Opinion, TSB-A-16(9)S (N.Y.S. Dep’t of Taxation & Fin., Mar. 18, 2016) (released May 2016).