Private Letter Ruling
Kansas Retailers' Sales Tax
Internet access fees and web hosting.
Office of Policy & Research
June 30, 1998
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.
Mark D. Ciardullo
Return to KSA Listing