Dechert LLP v. Commonwealth

OPINION

Justice TODD.

In this direct appeal from the Commonwealth Court, we consider whether “canned” computer software1 constitutes “tangible personal property,” such that the purchase of such software is subject to sales tax under the Tax Reform Code, 72 P.S. § 7201 et seq. (the “Code”).2 For the reasons that follow, we conclude that canned computer software is tangible personal property, and, therefore, that purchases thereof are taxable.

I. Factual and Procedural History

Appellant Dechert LLP (“Dechert”) is a limited liability partnership which provides legal services. Between November 2,…