The Pennsylvania Board of Finance and Revenue (BFR) granted the taxpayer a refund for sales and use tax paid on certain construction or repair services made to real property. The taxpayer, a chain of convenience stores, filed petitions for refund with the Board of Appeals (BOA), arguing it erroneously paid sales tax on purchases of construction or repair services to real property from November 18, 2021 to November 18, 2024. The BOA denied the refund, finding that a majority of the taxpayer’s proof of tax payment was insufficient evidence. Upon review, the BFR found the taxpayer provided sufficient documentation to ...