TAX GATEWAY

Pennsylvania

Pennsylvania Electronic Commerce Taxation

Statutes

Pennsylvania State Law § 7201 (M)
House Bill 1766 - exempts computer services, including Internet access, from the state sales tax.

Administrative

Pennsylvania Policy Statement- Computer Software and Related Transactions
Pennsylvania Policy Statement- Telecommunication Services
Pennsylvania Policy Statement 60-13 Computer Services.

Commentaries

About taxation of computer services (CAQ About Taxation of Computer Services).
Pennsylvania Losing $168 Million, 2500 Jobs Due to Computer Services Tax PHTC (April 22, 1997).
Ridge Signs Tax Cut Bill, Gov. Tom Ridge press release (May 7, 1997).
Vertex Inc. - Pennsylvania
Will Pennsylvania tax Internet commerce?, Pittsburgh Business Times (April 17, 1998).

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