Every year or so the New York State Tax Appeals Tribunal is forced to weigh in on whether a particular service is subject to sales tax as an "information service" or is a nontaxable consulting service. Since consulting services almost inevitably involve the gathering and providing of information relevant to the consultation, the issue arises in almost every case. The recent Tribunal decision in Dynamic Logic, DTA No. 828619 (Jan. 20, 2022) provides another example of the difficulties in analyzing these transactions.