Pennsylvania Issues Revised SUT-17-001 for Software Support Services

April 13, 2017

Steven Claflin

Author

Sovos

This blog was last updated on April 13, 2017

On April 4, 2017, the Pennsylvania DOR revised SUT 17 001 to more narrowly define taxable software support services, stating that training and consulting services were not included unless the services otherwise met the definition of support. Generally, support services were defined to include “identifying the source of problems affecting the usability of the property and/or attempting to place the property in or restore the property to a usable state.” Previously, the DOR issued guidance that defined taxable software support services much more broadly.

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Steven Claflin

Steven Claflin is a Regulatory Counsel at Sovos. Within Sovos' Regulatory Analysis function, Steve's main focus is legal research on indirect taxes in the United States. He received a B.S. from Bridgewater State University and J.D. magna cum laude from University of New Hampshire School of Law. He is a member of both the Massachusetts and New Hampshire Bars.