The New York State Department of Taxation and Finance has found that an online information services company that provides clients with detailed reports of their potential customers’ behavior, incorporating information personal to the client, is providing a taxable information service because the analyses also contain general information pertaining to the clients’ industry. Advisory Opinion, TSB-A-16(33)S (N.Y.S. Dep’t of Taxation & Fin., Dec. 7, 2016) (released Feb. 3, 2017). The Department’s regulations provide that a service may be “personal and confidential” even if it incorporates a de minimis amount of data derived from public sources, and the Petitioner described the non-personal information as “inconsequential” to its services. However, since the Petitioner’s website stated that its service provided the ability to “monitor competition and benchmark performance,” which would not be possible without the use of non-personal information about a client’s industry, the Department concluded that the use of non-personal information was an “integral component” of the service.