Pennsylvania BFR Partially Grants Taxpayer’s Sales and Use Tax Refund Petition

The Pennsylvania Board of Finance and Revenue (BFR) partially granted a taxpayer’s request for a refund of sales and use tax paid on various transactions from November 2021 to 2024. The taxpayer, a private investment firm, argued that it paid tax on exempt out-of-state transactions, nontaxable computer services, construction activities, and other nontaxable purchases and services. The Board found that the taxpayer provided sufficient evidence to establish that certain transactions were exempt as out-of-state software users and nontaxable computer services, and granted relief for those transactions. However, the Board denied relief for transactions where the evidence was insufficient to prove ...