The Department of Taxation and Finance has ruled that a marketplace website operator’s charges to customers to download and use its software in order to access its website and place orders for goods sold by third party vendors through the website are from the lease or license to use prewritten software, and thereforeare subject to sales tax if “delivered” in New York. Advisory Opinion, TSB-A-15(51)S (N.Y.S. Dep’t of Taxation & Fin., Dec. 11, 2015). An additional monthly fee denominated as “usage/maintenance,” entitling customers to software updates, technology support and training, are excludable from tax only if both reasonable and separately stated in invoices or other pricing statements given to the customer. Finally, fixed fees paid by the vendors to the website operator for each order placed through the website are not subject to sales tax because they constitute charges for the furnishing of Internet-based advertising.