Pennsylvania BFR Partially Grants Taxpayer’s Sales Tax Petition, Denies Penalty Abatement

The Pennsylvania Board of Finance and Revenue (BFR) partially granted a taxpayer’s petition challenging a sales and use tax assessment by the Department of Revenue for the period from Jan. 31, 2017, to Dec. 31, 2023. The Board found that the taxpayer, a company that buys and resells electronic products and repairs electronic devices, had established that it was entitled to a reduction of the audited gross sales based on amended federal tax returns showing reduced gross revenues for 2021 and 2022. Still, it denied the remaining relief requested due to the company’s failure to provide complete records during the ...