Taxpayer offers subscribers unlimited use of the Internet for a monthly fee.
Taxpayer is domiciled outside the state of Missouri. Subscribers' computers call a local phone number to access Taxpayer's services. The local number is maintained by Taxpayer for providing the Internet access. Taxpayer is not able to determine the physical location from which a subscriber's computer initiates the call to access the services. Taxpayer also provides other related services for a flat-rate monthly fee.