Pennsylvania has enacted legislation subjecting digital goods to sales and use tax. Effective August 1, 2016, sales and use tax is imposed on downloaded videos, photographs, books, any otherwise taxable printed matter, apps, games, music, any other audio (including satellite radio service), canned software, and any other otherwise taxable tangible personal property electronically or digitally delivered, streamed, or accessed. These items are subject to sales and use tax as tangible personal property and are considered tangible personal property whether they are electronically or digitally delivered, streamed, or accessed and whether they are purchased singly, by subscription, or in any other manner, including maintenance, updates, and support.(Act 84 (H.B. 1198), Laws 2016)