Private Letter Ruling

Ruling Number:P-1998-55
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Internet access fees and web hosting.
Keywords:
Effective Date:06/30/1998



Body:
Office of Policy & Research


June 30, 1998


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Dear XXXXXXXXXX:
The purpose of this letter is to respond to your letter dated June 4, 1998.

Charges for internet access fees and web hosting are not currently subject to sales tax in the state of Kansas. However, you must pay sales tax on all articles of tangible personal property and all taxable services purchased to provide the nontaxable service.

Sincerely,


Mark D. Ciardullo
Tax Specialist

MDC


Date Composed: 07/01/1998 Date Modified: 10/10/2001