If one company sells anything to another company, that sale is taxed as income like any other sale. So yes, if Yahoo sold 3B records, that would be taxed, and the recipient company can choose to book that purchase as an asset on their balance sheet and will likely expense the purchase. Hell they could even choose to depreciate the value too for as long as they follow GAAP.
OP mentioned his data alone, which isn't worth squat unless the transaction says otherwise. Meaning, if OP sold his data to a company for a taxable amount, he would be taxed on that income.
OP mentioned his data alone, which isn't worth squat unless the transaction says otherwise. Meaning, if OP sold his data to a company for a taxable amount, he would be taxed on that income.