The Department of Taxation and Finance has issued an Advisory Opinion concluding that the “Core Offering” of an online marketing service, which allows its clients to capture, display, and analyze customer feedback about the clients’ brands, products or services, is not a taxable information service under Tax Law § 1105(c)(1) because the Core Offering qualifies for the advertising exclusion. Advisory Opinion, TSB-A-15(1)S (N.Y.S. Dep’t of Taxation and Fin., Jan. 15, 2015). The Department concluded that by capturing customer feedback, screening it, and transmitting it to sites where it will promote the clients’ products, the Core Offering is performing the placement of advertisements with the media. However, with regard to the company’s “Customer Intelligence” product, the Department concluded that the primary aspect of the product was the accessing of software tools, which the Department determined was the sale of prewritten computer software, finding that there is a transfer of possession of the software “if there is actual or constructive possession, or… a transfer of ‘the right to use, or control, or direct the use’” of the software.