All states imposing a sales and use tax regime are struggling to collect taxes due on sales made through the Internet and from out-of-state vendors. Recently the Commonwealth of Pennsylvania enacted legislation that makes several changes to sales and use tax laws in the state.
The key changes include requiring certain remote sellers, marketplace facilitators, and referrers to elect to either collect and remit the sales tax or to comply with specified notice and reporting requirements. In addition, certain technical support services have been identified as not being subject to sales and use tax.
Click here for details about these requirements and changes.