The New York State Department of Taxation and Finance has issued advice finding that a web-based data-hosting service’s charges for cloud storage space are not subject to sales or use tax. Advisory Opinion, TSB-A-16(19)S (N.Y.S. Dep’t of Taxation & Fin., May 20, 2016). The Department found, first, that the charges were not receipts from the sale of software, since the software involved was available to all users without charge, and second, that the service was not the provision of a taxable information service, since customers can access only their own information, which they have stored using Petitioner’s service. Finally, the Department found that the Petitioner was not storing tangible personal property, which would be taxable under Tax Law § 1105(c)(4), nor performing any of the other enumerated services that are subject to tax.