in order to determine whether the scouting reports were subject to sales tax, the Williams & Lee court focused its inquiry on what was really being sold — a scouting report, which consisted of information presented in a permanent, tangible form and was therefore taxable, or a service, which was not taxable. Id. The court held that because the value from the standpoint of the subscriber was in the information itself, regardless of what form the information took, the true transaction was the selling of a service and therefore was not subject to sales tax. Id. at 792-93. Subsequently, courts have applied the essence-of-the-transaction test to other scenarios involving the bundling of a nontaxable service with a taxable sale or service. See, e.g., Statistical Tabulating, 549 S.W.2d at 167 (<HOLDING>); San Antonio SMSA, 11 S.W.3d at 487 (holding
holding sale of property was commercial transaction where the land was for both a family retreat and for logging holding essence of transaction was processing of realestate data rather than printing of weekly listingservice book holding that transfer was proper remedy for improper venue even though the issue of transfer was not raised until the motion hearing in circuit court holding that computer data compiled in the ordinary course of business and presented in computer printouts prepared for trial is admissible under rule 8036 holding essence of transaction was nontaxable dataprocessing service which was performed by translating raw data onto punch cards that customers fed into computer court therefore held that transfer of punch cards was not taxable sale