An interface system was not subject to Kansas sales and use tax because it offered database access service. The interface system provided database access to medical records and test results of patients online. Kansas does not tax an information service or database access service that consists of a collection of records or data stored in a remote computer system and containing software that permits the purchaser of the service to access the system electronically to answer queries or extract desired information.(Private Letter Ruling No. P-2015-003, Kansas Department of Revenue, September 28, 2015)