- Services to Canned Computer Software, Digital Goods, and Related Services are taxable in PA
- Historical details on the definition of a sale at retail, purchase price, and altering or repair of tangible personal property (TPP) are provided
- Act 84 of 2016 amended the Tax Reform Code to include canned software, apps, games, and satellite radio services in the definition of TPP
- Services such as configuring, testing, modifying, and programming on TPP are considered taxable
- These services are taxable regardless of whether they are performed in conjunction with the sale of TPP or separately
- More information can be found on the Commonwealth of Pennsylvania Department of Revenue Website.
Source: salestaxinstitute.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
