Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 6175. Tax credits

(a) Credit for interstate transactions.--Any person subject to the tax imposed under this act shall be entitled to a credit against the tax imposed by this act equal in amount to any similar tax on gross receipts, other than a generally applicable sales or use tax or corporate income tax, that the person has paid to another state or government entity thereof under a lawful requirement of such state or government entity on sales by the person of the same video programming or sales of access to such video programming to subscribers located within the particular municipality.

(b) Credit for taxes paid under any franchise or similar fees.--Any person subject to the tax imposed under this act shall be entitled to a credit against the tax imposed by this act equal in amount to any fees on gross receipts that the person has paid under any franchise fee or similar fee authorized or permitted by Federal, State or local law or imposed by ordinance in any municipality or agreed to pursuant to a written franchise agreement between the person and the municipality, with respect to any revenues received by a person or video programmer from subscribers for access to the person's video network or for video programming or from video programmers for the transport of video programming to a subscriber's premises or for access to a video network.