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.
These include electronic mail, a daily electronic news service, personal finance services, a customized web-site, product and service support, and various Internet software tools provided through the computer. The charges for providing access to the Internet through customers' home or business computers are not subject to Missouri sales or use tax. No tangible personal property is transferred to the customer and the provision of access to the Internet is not one of the taxable services listed in 144.020, RSMo. The other related services identified above as being provided by the Taxpayer are also not subject to sales or use tax. They are nontaxable services and no tangible personal property passes from the Taxpayer to the customer.