The New York State Tax Department has ruled that an online product that enables customers to convert their photos and video clips into professional videos constitutes the provision of pre-written computer software subject to New York sales tax. Advisory Opinion, TSB-A-17(4)S (N.Y.S. Dep’t of Taxation & Fin., Mar. 1, 2017) (released May 15, 2017). Customers upload photos and videos to the company’s server and are given various customization options, after which the company’s software is used to create a video. Although customers do not directly interact with the company’s software, they have access to it through an online interface from which they create the videos. The Department concluded that this gave customers “constructive possession” over the software, and therefore the charges for the video service were subject to sales tax to the extent it was used by customers in New York State.