Out-of-state companies who provide high-speed downloading capabilities are not subject to Louisiana sales and use tax. This service is not considered a “telecommunications service” which falls under the information services currently taxable in the state. Purchasing dedicated lines solely for accessing high-speed downloads would be included under the definition of telecommunication services but would not be taxable if outsourced from another state. (Private Letter Ruling No. 02-002, Louisiana Department of Revenue, April 1, 2002)