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 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 that the definition of Internet access is based on the criteria established in the Internet Tax Freedom Act as of December 23, 2003. This change aims to ensure that the tax code accurately reflects current technological services and their classifications. The bill is set to take effect 60 days after its enactment.

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