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PA Bulletin, Doc. No. 97-1033

STATEMENTS OF POLICY

Title 61--REVENUE

DEPARTMENT OF REVENUE

[61 PA. CODE CH. 60]

Computer Services

[27 Pa.B. 3068]

   The Department of Revenue (Department) has adopted a revised statement of policy under the authority contained in § 3.2 (relating to statements of policy). This statement of policy revises § 60.13 (relating to computer services) and shall take effect immediately upon publication in the Pennsylvania Bulletin.

   The purpose of the amendment to § 60.13 is to advise the public of the effect of the repeal of taxation on computer services, effective July 1, 1997, as set forth in Act 7 of 1997.

   Specific questions relating to information provided in this statement of policy may be directed to the Department of Revenue, Office of Chief Counsel, Department 281061, Harrisburg, PA 17128-1061.

ROBERT A. JUDGE,   
Secretary

   (Editor's Note:  The regulations of the Department, 61 Pa. Code Chapter 60, are amended by amending § 60.13 to read as set forth in Annex A, with ellipses referring to the existing text of the statement of policy.)

   Fiscal Note:  15-389. No fiscal impact; (8) recommends adoption.

Annex A

TITLE 61.  REVENUE

PART I.  DEPARTMENT OF REVENUE

Subpart B.  GENERAL FUND REVENUES

ARTICLE II.  SALES AND USE TAX

CHAPTER 60.  SALES AND USE TAX PRONOUNCEMENTS--STATEMENTS OF POLICY

§ 60.13.  Computer services.

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   (b)  Scope.

   (1)  Taxable use of computer service. Effective October 1, 1991, through June 30, 1997, the sale-at-retail or use of a computer service is subject to tax upon the purchase price if the predominate use of the service is in this Commonwealth. A charge for a computer service that is rendered prior to and after July 1, 1997, shall be subject to Sales or Use Tax only for that portion of the purchase price representing the rendition of the computer service prior to July 1, 1997. An invoice for a computer service dated on or after July 1, 1997, for a computer service rendered prior to July 1, 1997, shall be subject to Sales or Use Tax on the entire purchase price of the service. If the charge for computer services is comprised of charges for multiple services, only individual services which are predominately used in this Commonwealth are subject to tax. A computer service which is incidental to providing a nontaxable service is not subject to tax.

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[Pa.B. Doc. No. 97-1033. Filed for public inspection June 27, 1997, 9:00 a.m.]


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