318 Rescission of computer services

Title 61--REVENUE

DEPARTMENT OF REVENUE

[ 61 PA. CODE CH. 60 ]

Rescission of Computer Services

[38 Pa.B. 977]
[Saturday, February 23, 2008]

   The Department of Revenue (Department) is rescinding a statement of policy under the authority contained in 61 Pa. Code § 3.2 (relating to statements of policy). The rescission of the statement of policy in § 60.13 (relating to computer services) shall take effect immediately upon publication in the Pennsylvania Bulletin.

   This statement of policy is being rescinded by the Department to remove obsolete material from the Pennsylvania Code. The rescission of this obsolete material will eliminate any confusion to the public on the effect of the repeal of taxation on computer services, effective July 1, 1997, as set forth in Act 7 of 1997.

   Specific questions relating to information provided in this statement of policy may be directed to the Department of Revenue, Office of Chief Counsel, P. O. Box 281061, Harrisburg, PA 17128-1061.

THOMAS W. WOLF,   
Secretary

   Fiscal Note: 15-443, Statement of Policy. No fiscal impact; (8) recommends adoption.

Annex A

TITLE 61. REVENUE

PART I. DEPARTMENT OF REVENUE

Subpart B. GENERAL FUND REVENUES

ARTICLE II. SALES AND USE TAX

CHAPTER 60. SALES AND USE TAX PRONOUNCEMENTS--STATEMENTS OF POLICY

§ 60.13. [Reserved].

[Pa.B. Doc. No. 08-318. Filed for public inspection February 22, 2008, 9:00 a.m.]