This bill amends the Tax Reform Code of 1971 by expanding the scope of the gross receipts tax to include digital advertising services. Specifically, it introduces a new category of taxable gross receipts derived from digital advertising services displayed to users on digital interfaces within Pennsylvania. The bill defines "digital advertising services" and "digital interface," and specifies that the tax will not apply to gross receipts from advertising services displayed on digital interfaces owned or operated by broadcast or news media entities.

Additionally, the bill clarifies the existing tax structure for various transportation and telecommunications services while removing certain exemptions related to mobile telecommunications services and internet access sales. The changes will take effect for taxable years beginning after December 31, 2025, and the act is set to take effect immediately upon passage.

Statutes/Laws affected:
Printer's No. 2050 (Jun 30, 2025): P.L.6, No.2