Pennsylvania Board Partially Grants Taxpayer Refund on Exempt Services

The Pennsylvania Board of Finance and Revenue (BFR) partially granted the taxpayer’s petition for a refund on exempt services. The dispute centered around whether the taxpayer erroneously paid tax on nontaxable purchases and services, as well as medical supplies. The Board found that the taxpayer was entitled to a refund for taxes paid on OPI interpretation services (sign language) and nitrous oxide gas, as well as certain maintenance/repairs for nontaxable hospital beds, which qualify as exempt medical supplies/equipment. However, the Board denied refunds for other medical equipment transactions due to insufficient evidence of their exempt status. [Pa. Bd. of Fin. ...