The Kansas Department of Revenue has issued an opinion letter to a taxpayer inquiring about the sales tax implications if Congress fails to extend the Internet Tax Freedom Act (ITFA) beyond its current expiration date of October 1, 2015. The Department stated thatnothing would change.Kansas imposes sales tax on telecommunication services. The state’s relevant tax law’s definition of telecommunication service specifically excludes internet access service. As such, the state does not tax internet access services. A repeal of the ITFA would not affect the ongoing exemption of internet access services in Kansas. This guidance will remain in effect for at least 60 days after the Department publishes notice on its website indicating that Congress has repealed the ITFA and Kansas has taken steps to impose sales tax on internet access service. (Opinion Letter No. O-2015-001, Kansas Department of Revenue, September 16, 2015)