97-032

Response June 2, 1997

REQUEST LETTER

Dear Irene,

I was told by one of the Auditors for the Tax Commission that Internet Services are not taxable for sales tax. We provide the access to the Internet in XXXXX and XXXXX Counties, and for our records I am requesting a letter that substantiates the situation that Internet Access services are sales tax exempt. Anna, the auditor that I talked with stated that this is not in the State of Utah Regulations and codes, so if I wanted written evidence for my records (which I was asking for) that I needed to contact you.

I would appreciate your help.

Respectfully,

NAME

RESPONSE LETTER

June 2, 1997

NAME

ADDRESS

CITY STATE ZIP

Advisory Opinion - Application of sales tax to charges for Internet access.

Dear NAME,

This letter is to confirm that your company’s charges for internet access are not subject to Utah sales tax. Please let us know if you have other questions.

For the Commission,

Joe B. Pacheco,

Commissioner