A web site design company asked for a private letter ruling whether the location of their server used for posting web pages had any taxability significance on their part. The Kansas Department of Revenue states that taxability of web site design is only affected when the design results in some form of canned or custom software being created and transferred. Canned and custom software is considered tangible personal property in the state of Kansas, so the customer’s billing address will ultimately determine taxability rather than location of the server. (Department of Revenue Private Letter Ruling Nos. P-2003-002, P-2003-003 and P-2003-007)