as defined under section 2 of the act of May 15, 1933 (P.L.565,
No.111), known as the Department of Banking and Securities Code,
or a similar institution or licensee doing business in this
Commonwealth subject to supervision by a regulatory authority of
the Federal Government, another state or foreign country.
(eee) "Canned software." Computer software that is
available for sale to the general public, or a substantial and
indefinite class of similarly situated persons, that can be used
as-is without the purchase of professional services, including,
but not limited to, programming, systems design, facilities
management, information retrieval, data preparation or
processing, communication, data or computer processing,
accounting, appraisal, legal, engineering, architectural or
other services from the vendor that supplies the software.
(fff) "Custom software." Computer software that is not
canned software, including modifications made to canned software
to facilitate the software's use by a purchaser if there is a
separately stated purchase price for the modifications.
Section 2. Section 204 of the act is amended by adding
clauses to read:
Section 204. Exclusions from Tax.--The tax imposed by
section 202 shall not be imposed upon any of the following:
* * *
(71) The sale at retail or use of canned software, or the
maintenance, support or updating of canned software, acquired
incident to the purchase at retail of computer programming,
computer integrated systems design, data preparation or
processing, computer facilities management, information
retrieval and other computer or data processing services,
including computer services that are part of electronic fund
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