After weeks of being absent from TiNY (in part due to Chris Doyle’s encroachment on my territory), I’m back in a big way. The Division of Tax Appeals issued a whopper of a sales tax determination – 55 pages! It addresses one of the most perplexing issues in all of New York sales tax – the proper characterization of a technology product – is it a nontaxable service, taxable information, or taxable software? Let’s dive in.