Pennsylvania recently amended a law regarding support services related to canned software. The updated law specifically excludes separately stated help desk and call center support services.
Pennsylvania taxes sales of tangible personal property. Tangible personal property is defined to include canned computer software and the related maintenance, updates, and support. Before the change, the law had been interpreted to include help desk and call center support services.
The law change was enacted to exclude separately stated help desk and call center support services from the definition of tangible personal property. As a result, these services are no longer taxable.