Pennsylvania's Internet Services Not Subject to Sales Tax
According to a recent article, in Pennsylvania, network infrastructure services sold to Internet service providers (ISP's) to provide Internet access to end users are not subject to Pennsylvania sales and use tax. "Under Pennsylvania sales tax law, 'charges for access to the Internet' include access to the Internet but do not include 'telecommunication services purchased by an [ISP] to deliver access to the Internet to its customers.'"
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