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PA Bulletin, Doc. No. 07-355

STATEMENTS OF POLICY

Title 61--REVENUE

DEPARTMENT OF REVENUE

[61 PA. CODE CH. 60]

Computer Software, Hardware and Related Transactions

[37 Pa.B. 1048]
[Saturday, March 3, 2007]

   The Department of Revenue (Department) adopted a statement of policy under § 3.2 (relating to statements of policy). The statement of policy amends and clarifies § 60.19 (relating to computer software, hardware and related transactions) and takes effect upon publication in the Pennsylvania Bulletin.

   This amended statement of policy is promulgated by the Department to clarify the scope and application of Graham Packaging Co., LP v. Commonwealth, 882 A.2d 1076 (Pa. Cmwlth. 2005), which became final on October 15, 2005, as no exceptions were filed to the Court's order. In accordance with the Court's decision in Graham Packaging, canned software is considered to be tangible personal property, regardless of its method of delivery.

   Specific questions regarding this statement of policy should be directed to the Department of Revenue, Office of Chief Counsel, P. O. Box 1061, Harrisburg, PA 17128-1061.

   (Editor's Note: Title 61 of the Pennsylvania Code is amended by amending a statement of policy in § 60.19 to read as set forth in Annex A, with ellipses referring to the existing text.)

GREGORY C. FAJT,   
Secretary

   Fiscal Note: 15-441. 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

§ 60.19. Computer software, hardware and related transactions.

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   (c)  Application.

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   (2)  Computer software.

   (i)  Canned software. The sale at retail or use of canned software, regardless of the method of delivery, including updates, enhancements and upgrades is subject to tax.

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[Pa.B. Doc. No. 07-355. Filed for public inspection March 2, 2007, 9:00 a.m.]


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