How is the zakat calculated for an internet service provider that does not sell goods? Is the zakat on the equipment, on the capital, or on the realized profits, especially if the profits were spent before the completion of the hawl (one lunar year)?

The items found in commercial shops are divided into two categories: those prepared for sale, on which trade Zakat (definition) is obligatory, and those prepared for use or production and not intended for sale. There is no Zakat on the latter, but rather Zakat is on the money generated from them. Zakat is obligatory on the profits resulting from assets if they reach the nisab (definition) (equivalent to 85 grams of gold) and a hawl (lunar year) passes over them. If they do not reach the nisab or are spent before a hawl passes, there is no Zakat on them. Consequently, there is no Zakat on owned equipment or on the capital used to establish the shop; rather, Zakat is on the money obtained if it reaches the nisab and a hawl passes over it.