The 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, along with mobile telecommunications services. This change aims to clarify the scope of activities considered as processing for tax purposes.

The amendment reflects the evolving nature of technology and telecommunications, ensuring that Internet access is recognized in the legal framework governing taxation. The bill will take effect 60 days after its enactment, allowing for a transition period for stakeholders to adjust to the new definitions.

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