Pennsylvania Agreement between Licensor and Dealer for Sale of Computers, Internet Services, or Software
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How to fill out Agreement Between Licensor And Dealer For Sale Of Computers, Internet Services, Or Software?
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FAQ
Does California require sales tax on Downloadable Custom Software? California does not require sales tax on downloadable custom software.
Major items exempt from the tax include food (not ready-to-eat); candy and gum; most clothing; textbooks; computer services; pharmaceutical drugs; sales for resale; and residential heating fuels such as oil, electricity, gas, coal and firewood. The Pennsylvania sales tax rate is 6 percent.
Generally, professional services are not taxable in Pennsylvania.
The Pennsylvania Department of Revenue ruled that cloud computing software is subject to Pennsylvania sales and use tax when used by people in-state (SUT-12-001).
Under current Pennsylvania law, Sales and Use Tax applies to sale at retail or use of computer hardware and canned software, as well as services thereto. According to the same law, computer programming, computer integrated systems design, computer processing, data preparation or processing, information retrieval,
When it comes to SaaS and cloud computing, taxability is determined by the user's location. Pennsylvania's Department of Revenue considers a license to access the software a tangible, taxable item, just as it defines electronically downloaded software to be tangible and therefore subject to taxes.
In summary, the Pennsylvania Department of Revenue considers both tangible and electronic canned software, such as QuickBooks, Microsoft Office, Adobe Creative Suite, as taxable tangible personal property and thus is taxable. Taxable tangible personal property also includes: streaming & digital downloads.
Recently, the Pennsylvania Department of Revenue issued Letter Ruling SUT-17-002, concluding that sales of information retrieval products accessed electronically are subject to Pennsylvania sales and use tax as sales of tangible personal property.
Services in Pennsylvania are generally not taxable. However if the service you provide includes selling, repairing or building a product that service may be taxable.
Yes. The Sales Tax regulation on computer services is found in the PA Code.
