Digitized Goods and Services
Pennsylvania Tax Reform Code (TRC) subjects TPP, services to TPP, and other specified services to sales and use tax.
TRC does not address the electronic delivery of goods and services.
Digitized goods and services likely to decrease tax revenues include software, books, music, videos, and greetings.
ACEC Business Caucus proposal would exempt digitized products and non-digitized counterparts for 5 years.