This form is a Computer System Support Agreement. This form provides that a company will be responsible for the maintenance of computer equipment. The form also provides that the customer will pay the company a maintenance fee for the equipment. The agreement will be binding upon the parties and their respective successors and assignees. The customer may not assign the agreement to any person or entity without the prior written consent of the company.
Pennsylvania Computer System Support Agreement - Maintenance Agreement
Category:
State:
Multi-State
Control #:
US-KWP-0015
Format:
Word;
Rich Text
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How to fill out Computer System Support Agreement - Maintenance Agreement?
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FAQ
The purchase of custom software maintenance and custom software updates are exempt from tax because these items are considered nontaxable computer services.
Providing support is taxable regardless of the method of billing as long as it is to support a taxable product or digital good. Technical support for canned software is considered taxable if it falls within the Department's definition of support.
Maintenance and Support Contracts means the contracts pursuant to which, prior to the Closing Date, Seller has obligations to provide maintenance and support to its customers.
Providing support is taxable regardless of the method of billing as long as it is to support a taxable product or digital good. Technical support for canned software is considered taxable if it falls within the Department's definition of support.
Yes. The Sales Tax regulation on computer services is found in the PA Code.
Specifically, digital goods sourced to Pennsylvania are taxable: whether electronically or digitally delivered, streamed or accessed and whether purchased singly, by subscription or in any other manner, including maintenance, updates and support.
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.