Pennsylvania Electronic Commerce Taxation

Statutes

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

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

• 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. Tax Cybrary - Pennsylvania
• Will Pennsylvania Tax Internet Commerce? Pittsburgh Business Times (April 20, 1998).