97-080
Response January 13, 1998
December
6, 1997
Dear
Attorney General,
COMPANY
A is a nationwide provider of retail and wholesale Internet Services, offering
comprehensive solutions and high quality customer and technical support to
individuals, business and other Internet Service Providers.
COMPANY
A will soon be offering Internet Access and providing Internet Services in the
State of Utah.
We
are in the process of setting up our billing system for your state and we would
like to know if our service is subject to a/an Utah State sales or any other
tax.
Please
respond on your letterhead, using the enclosed return envelope, as this will
help
determine
our billing process.
Sincerely,
NAME
January
13, 1998
NAME
ADDRESS
CITY
STATE ZIP
Advisory
Opinion - Application of sales tax to internet access charges.
Dear
NAME,
We have received your request for
sales tax guidance pertaining to charges for internet access. At this time, the Utah State Tax Commission
is treating internet access charges as nontaxable under our current statutes. You do not describe the other internet
services that you will offer to Utah customers, so we cannot advise you whether
such services are subject to sales tax.
You may be aware that taxation of
the internet is a subject that is under discussion and consideration in Utah as
well as other states across the nation.
Should our state legislature enact a statutory change that directs us to
impose sales tax on internet access some time in the future, that action will
supersede this opinion.
For
the Commission,
Joe B.
Pacheco,
Commissioner
^^