The Pennsylvania Board of Finance and Revenue (BFR) partially granted a taxpayer’s petition regarding a sales and use tax refund request for the period from Dec. 29, 2021, to Jan. 1, 2024. The taxpayer, a manufacturer of mechanical pipe joining systems, filed a petition arguing that it was entitled to a refund of tax paid on certain exempt transactions, providing invoices, proof of payment, and other evidence. The Board found that the taxpayer was entitled to a refund for some transactions involving construction and repairs to real property, items shipped out of state, and nontaxable services like snow removal. However, ...