• Pennsylvania Changes Policy to Tax Electronic Delivery of Canned Computer Software
  • December 9, 2005 | Author: Michael P. Riscili
  • Law Firm: Dechert LLP
  • For invoices dated on or after November 1, 2005, electronic transfers of canned computer software are now subject to sales and use taxes, according to the Pennsylvania Department of Revenue. Previously, the Department's position was to exempt canned software from sales tax if the software was electronically delivered to the customer.