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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