Web-Based Services Not Subject to Sales/Use Tax in Pennsylvania

The Pennsylvania sales and use tax is applied primarily to those activities enumerated in Article II of the Tax Reform Code. The web-based service of providing exemption certificates for customer completion and other sales tax compliance services are not specifically listed as taxable. The material exchanged between the taxpayer and the client in such a web-based service is not considered tangible personal property. (LR SUT-05-033)

Posted on October 17, 2006