PRINTER'S NO. 605
No. 579 Session of 2001
INTRODUCED BY TILGHMAN, COSTA, ROBBINS, WAGNER, TOMLINSON,
WAUGH, BOSCOLA, EARLL, LOGAN, THOMPSON, WOZNIAK, KITCHEN,
MUSTO AND GREENLEAF, MARCH 6, 2001
REFERRED TO FINANCE, MARCH 6, 2001
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," defining "computer software"; and providing a
11 sales tax exclusion for sales of computer software.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 201 of the act of March 4, 1971 (P.L.6,
15 No.2), known as the Tax Reform Code of 1971, is amended by
16 adding a definition to read:
17 Section 201. Definitions.--The following words, terms and
18 phrases when used in this Article II shall have the meaning
19 ascribed to them in this section, except where the context
20 clearly indicates a different meaning:
21 * * *
22 (aaa) "Computer software." A sequence of instructions that
1 a computer can interpret and execute. The term "computer
2 software" shall include the documentation, media and other items
3 necessary for the software to operate.
4 Section 2. Section 204 of the act is amended by adding a
5 clause to read:
6 Section 204. Exclusions from Tax.--The tax imposed by
7 section 202 shall not be imposed upon
8 * * *
9 (61) The sale at retail or use of computer software.
10 Section 3. This act shall take effect immediately.
L8L72RLE/20010S0579B0605 - 2 -