• PA Court Rules Canned Software Is Subject to Sales Tax Regardless of Manner of Delivery
  • September 22, 2005 | Author: Michael P. Riscili
  • Law Firm: Dechert LLP
  • On September 15, 2005, the Commonwealth Court of Pennsylvania (the "Court") determined that the amounts paid for licenses to use canned computer software were subject to sales and use tax, regardless of whether the software was delivered to the purchaser electronically or on tangible media. Graham Packaging Company, LP v. Commonwealth, 652 F.R. 2002 (decided September 15, 2005).