PHILADELPHIA – In denying Dechert exemption from more than $200,000 in taxes paid for computer software, the state Supreme Court determined “canned” computer software is tangible personal property that is subject to sales tax.
Writing for the majority in Dechert v. Commonwealth of Pennsylvania , Justice Debra Todd said it was the first time the Supreme Court ruled on the issue, with the Commonwealth Court below relying on that court’s precedent in the 2005 case Graham Packaging v. Commonwealth .
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