Pennsylvania HB 1503: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for definitions.

Bill Text

PRINTER'S NO. 1758
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1503
Session of
2025
INTRODUCED BY PROKOPIAK, DAVANZO, FRIEL, HILL-EVANS, JAMES,
SANCHEZ, VENKAT, GIRAL, KHAN, D. WILLIAMS, MULLINS, FRITZ AND
CEPEDA-FREYTIZ, MAY 27, 2025
REFERRED TO COMMITTEE ON FINANCE, MAY 28, 2025
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in sales and use tax, further providing for
definitions.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 201(d)(17) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
to read:
Section 201. Definitions.--The following words, terms and
phrases when used in this Article II shall have the meaning
ascribed to them in this section, except where the context
clearly indicates a different meaning:
* * *
(d) "Processing." The performance of the following
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activities when engaged in as a business enterprise:
* * *
(17) The producing of Internet access, as defined in section
1105(5) of the Internet Tax Freedom Act (47 U.S.C. § 151 note)
as of December 23, 2003, or mobile telecommunications services.
* * *
Section 2. This act shall take effect in 60 days.
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