Q&A with the Pennsylvania Department of Revenue
With respect to Corporate Net Income Tax, does the DOR consider the provision of software in the “Cloud” a sale of TPP for CNIT purposes?
Additional details would be needed to provide specific guidance to this question. The Department would however generally conclude that, as a result of the sourcing changes in Act 52 of 2013, the sale would be sourced to Pennsylvania to the extent the delivery occurs in Pennsylvania whether the sale is determined to involve TPP (e.g. canned software) or a service.