Private Letter Ruling

Ruling Number:P-2000-008
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Internet and associated installation.
Approval Date:02/29/2000

Office of Policy & Research

February 29, 2000



The purpose of this letter is to respond to your letter dated February 16, 2000. In it, you ask if Internet and associated installation are subject to Kansas retailers sales tax.

In your letter you stated:

XXXXXXXXX is a Competitive Local Exchange Carrier (CLEC) providing Broadband Internet access to business customers using Digital Subscriber Line (DSL) technology. The purpose of this letter is to request a ruling from your state concerning the taxability of the following three components of our customer billing:

Monthly Recurring Customer Charges [Internet Access]

Labor Charges for 1-Installation of Customer Service

Customer Equipment [lease]

This is a private letter ruling pursuant to K.A.R. 92-19-59. It is based solely on the facts provided in your request. If it is determined that undisclosed facts were material or necessary to an accurate determination by the department, this ruling is null and void. This ruling will be revoked in the future by the operation of law without further department action if there is a change in the statutes, administrative regulations, case law, or published revenue ruling, that materially effects this private letter ruling.


Mark D. Ciardullo
Tax Specialist


Date Composed: 03/21/2000 Date Modified: 06/01/2005