This bill amends the Tax Reform Code of 1971 by updating the definition of "Processing" within the context of sales and use tax. Specifically, it adds a new provision that includes the production of "Internet access," as defined in section 1105(5) of the Internet Tax Freedom Act, and mobile telecommunications services as activities that fall under the definition of processing when conducted as a business enterprise.

The amendment clarifies the scope of taxable services related to internet and mobile telecommunications, ensuring that these services are recognized within the existing tax framework. The changes will take effect 60 days after the bill is enacted.

Statutes/Laws affected:
Printer's No. 1758 (May 28, 2025): P.L.6, No.2