N.J. Admin. Code § 18:24-35.5
Example 1: A service provider assembles data provided by both its purchaser and its purchaser's suppliers. The data pertains to the purchaser's transactions buying and selling telecommunication services. The data is then put into a common format and entered into a database managed by the service provider. The data used to provide the service is not made available to any other potential purchaser. The database and certain software is accessible online only to the specific purchaser. The service provider's software allows the purchaser to view the data and manipulate and analyze the data in many different ways to help them reduce costs and maximize revenue.
The information in the database is personal or individual to the purchaser and not furnished to others by the service provider, and is not an information service.
Example 2: A business is involved in producing custom market research reports to assist its purchasers in making marketing decisions. The business develops a questionnaire specific to the needs of each individual purchaser, interviews random respondents, tabulates and analyzes the data, and communicates the findings to the purchaser in a report. The business is prohibited from disclosing any part of the project to anyone else.
The information is personal or individual to each customer, it is not provided to others, and thus the service is not an information service.
Example 3: A web-based business allows purchasers to obtain up-to-date information about their own websites, such as viewers' online behavior. The information is collected by the business by embedding code into the purchaser's website design, which causes the information to be sent to the business's server. Purchasers can request reports based on their needs, such as the amount of time their customers spend viewing, length of time on the website, etc.
The information is personal or individual in nature, and thus, the service is not an information service.
Example 4: A business sells a news clipping service whereby it searches information from a variety of sources and gathers any information that mentions the purchaser's name. The information collected is provided to the customer.
The information is personal or individual to the customer, and therefore the service is not an information service.
Example 1: The principal purpose of a multiple listing service, which is available only to a real estate licensee, is to facilitate offers of cooperation and compensation between brokers.
This service is not an information service and is not subject to tax.
Example 2: As requested by purchasers of its services, a business obtains information concerning a particular piece of real property, which may include an on-site inspection of such property in order to sell a real estate appraisal to banks, mortgage companies, individuals, etc.
The appraisal service is not an information service and is not subject to tax.
Example 3: A business sells consulting services to advise purchasers of their service about their hardware and/or software needs. These services include interviewing staff to gather information and presenting a written report on findings and recommendations.
The consulting service is not an information service and is not subject to tax.
Example 4: A business sells contract programming services, which consist of the design, development, and implementation of computer programs based on the purchaser's particular computer system.
The consulting service is not an information service and is not subject to tax.
Example 5: An attorney consults with a purchaser of his professional services, gathers information, and draws up a legal document, such as a will, a contract, a power of attorney, etc.
The service is not an information service and is not subject to tax.
Example 6: A business performs environmental testing services and issues a report on factors, such as the condition of the property, levels of a particular substance, or habitability.
The testing service is not an information service and is not subject to tax.
Example 7: A business sells payroll processing services, which consist of receiving employee specific information and printing pay checks, pay stubs, or similar items.
The payroll processing service is not an information service and is not subject to tax.
Example 8: A business sells court stenography services, which result in a transcript of court or other legal proceedings.
The court stenography service is not an information service and is not subject to tax.
Example 9: A business provides accident reconstruction services, which include obtaining and reviewing police reports, medical records, etc, and a physical inspection of the scene.
The accident reconstruction service is not an information service and is not subject to tax.
Example 10: A title insurance company performs a title search on real property, examines the information, and determines whether to issue a title insurance policy to the purchaser.
The issuance of a title policy, which includes the pass-through of costs associated with obtaining and examining the information is not an information service and is not subject to tax.
Example 11: A business receives orders from lawyers for the preparation of certificates to form corporations or limited liability companies. The documents are prepared, hand-delivered to Commercial Recording for filing, retrieved once they are registered, and sent to attorneys. The business also receives documents from purchasers of its service, which it submits to the State for filing.
This is not an information service and is not subject to tax.
Example 12: A company, professional organization, or trade school offers educational seminars, classes, or courses attended by individuals seeking continuing education credits, required pre-licensing education, or to advance their expertise in a particular profession. Written and published educational material may or may not be distributed to participants attending these educational programs.
The educational seminar, class, or course is not an information service and is not subject to tax.
N.J. Admin. Code § 18:24-35.5