In a recent Advisory Opinion, the New York State Tax Department has concluded that the provision of a free software application to smartphone users that would allow the users access to bathrooms at participating locations for a fee would not be subject to sales tax. Advisory Opinion, TSB-A-17(3)S (N.Y.S. Dep't of Taxation & Fin., Feb. 28, 2017) (released Apr. 25, 2017). Once downloaded, the application would allow users to purchase a ticket, for a $1.00 or $2.00 fee, to use a bathroom at a participating restaurant, caf, or bar. The provider of the software will collect the fee from patrons and pay a portion over to the participating location after the ticket is used. The Department concluded that while the software is considered tangible personal property, since it is being provided free of charge, there is no consideration being paid for it and no tax due. In addition, the Department ruled that the service provided through the use of the smartphone application-- purchasing the use of bathrooms--is not a taxable service.