A company which offers online courses to Missouri residents is not liable for Missouri sales and use taxes because the courses are not considered tangible personal property. Additionally, the courses were considered interactive computer and electronic publishing services which are specifically excluded from the definition of telecommunication services. The company also offers courses in Missouri in which the non-taxable registration fee includes course materials. The fee for the course materials is not subject to tax, unless separately-stated, because the materials are not the true object of attending the professional development class. (Letter Ruling No. LR5052, Missouri Department of Revenue, August 29, 2008)