The Missouri Department of Revenue released a private letter ruling issued in December 2021 determining that a company’s private wireless network was not subject to Missouri sales tax. The company provides wireless services in Missouri, including voice, messaging, Internet access and private network services. The private network services provide machine-to-machine data transmission, which is segregated from the public internet and not connected to the public switched telephone network. The private network services allow for secure connections between a customer’s internal network and wireless-enabled devices located within the coverage area served by the company’s wireless network. The Department concluded that the private network services was not taxable as a telecommunications service as it was not an “interconnected” service connected to the public switched network and was not captured within the definition of any other enumerated taxable service.