Matter of Dynamic Logic, Inc. v. Tax Appeals Trib. of the State of New York

Summary

The Court of Appeals affirmed the determination that Dynamic Logic's AdIndex product is a taxable information service and does not qualify for the statutory exclusion for personal or individual information. Applying deferential review, the Court held that the record supported treating AdIndex's principal function as collecting and analyzing information and supported finding that information from prior reports was substantially incorporated into reports furnished to other clients. The Court did not decide the alternative statutory language concerning information that may not be incorporated into future reports.