Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 2615.2. Definitions

(1) “Department” means the Department of Transportation.

(2) “Municipality” means any city, borough, incorporated town or township.

(3) “Roads and streets” means public roads and streets, including bridges, used for travel by horse drawn and motor vehicles and does not include ways, courts and alleys.

(4) “Court” means a dead-end roadway designed to provide access to properties abutting thereon which has a length of less than two hundred fifty feet or a vehicle turn-around area with a radius of less than forty feet.

(5) “Alley” means a narrow roadway, usually to the rear of abutting properties, designed for the purpose of access to the rear of such properties and not as a thoroughfare; and every roadway less than sixteen feet in width.

(6) “Way” means a short stretch of roadway having both terminals in a street or road and designed to provide access to properties abutting thereon.

(7) “Computer-related hardware, software and training” means electronic devices and their proper and related programming necessary for the electronic processing of information and the associated instruction requisite for the exclusive operation of those devices.