Pennsylvania Taxes Sales of Electronically Delivered Items, Exempts Timber Equipment, Plans Amnesty Program

Thursday, July 21st, 2016

A person using an ipad.

Pennsylvania recently enacted a bill clarifying how it taxes electronically delivered items. Under the new law, canned software, video, photographs, music, books, and other media are included in the definition of "tangible personal property." The state taxes sales of "tangible personal property," so these items are taxable unless an exemption applies. The new definition is effective August 1, 2016. Note that these items qualify as tangible personal property even if they are electronically delivered or streamed to the customer.

The bill also exempts machinery, equipment, and supplies used in timber production and harvesting. This exemption applies to businesses that primarily produce and harvest trees to make wood, paper, or energy.

In addition, the bill provides that the Department of Revenue will offer an amnesty program before June 30, 2017. The amnesty program will allow participating taxpayers to avoid paying interest, penalties, or fees on eligible taxes owed to the state.

About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at or call 866.578.8193.

Nevada Exempts Certain Medical Equipment

Monday, June 17th, 2019 -Effective July 1, 2019, Nevada will exempt durable medical equipment, oxygen delivery equipment, and mobility ...

Participatory Sports are Taxable in New York

Friday, June 14th, 2019 -The New York Division of Tax Appeals recently denied a refund claim made by an instructor-led indoor spin clas...

Marketplace Facilitators to Collect Tax in Vermont

Thursday, June 13th, 2019 -Vermont recently passed a bill requiring marketplace facilitators to collect and remit sales tax on retail sal...

Agricultural Rotary Cutter Taxable in Arkansas

Wednesday, June 5th, 2019 -The Arkansas Department of Finance and Administration (DFA) recently determined that a rotary cutter used in t...

Wholesale Exemption Applies to Meals Purchased by...

Monday, June 3rd, 2019 -The Colorado Supreme Court recently ruled that a food service vendor made exempt wholesale sales of food and f...

Specialized Tools to Install Prosthetic Devices are...

Friday, May 31st, 2019 -The Wisconsin Tax Appeals Commission recently ruled that specialized tool kits used to install prosthetic devi...