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.