The following is your representation of the facts upon which we base this letter ruling.
Company gathers research by surveying the preferences of national sample groups.
Company selects respondents at random from all fifty states and provides respondents households with a free WebTV and access to the Internet. The chosen respondents are asked to rate consumer products, view movie trailers of upcoming releases or view rough commercials in the privacy of their homes. The respondents submit the information to Company electronically using the equipment provided by Company. Once Company receives the information at any of their offices located throughout the United States, it summarizes the results and compiles reports that are provided to their customers. The reports are sent to Company s customers in electronic form as an e-mail attachment.