MARC GLASSMAN INC         87766         File 2/15/2005

TAXPAYER CONTENDS PURCHASES FROM NDC AND ENVOY FOR SERVICES RELATED TO PHARMACY INFORMATION ARE PERSONAL OR PROFESSIONAL SERVICES, ARE RESOLD, WERE OVERSTATED, OR ARE OTHERWISE NOT SUBJECT TO THE USE TAX.

Questions on any of these topics or state and local taxes in general?

Feel free to contact any of our state and local tax professionals at 937-698-7086 or via email at info@towetax.com.

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