A private letter ruling issued by the Kansas Department of Revenue determined the taxability of monthly fees charged by a California corporation to a customer in Kansas to access and use pre-written computer software located on a server in California. Since Kansas does not impose a tax on charges for electronic access to information on a server located out-of-state, the California corporation’s charges are not subject to Kansas sales or use tax. (Private Letter Ruling No. P-2009-005, Kansas Department of Revenue, June 26, 2009)