Pennsylvania BFR Partially Grants Sales Tax Refund on Nontaxable Services

The Pennsylvania Board of Finance and Revenue (BFR) issued a decision partially granting a company’s request for a refund of sales and use tax paid between October and December 2020. The company argued that certain transactions involving out-of-state services, nontaxable services, and software used out-of-state were not subject to tax. The BFR found that the company was not entitled to a refund for out-of-state services or software purchases due to insufficient documentation, but granted a partial refund for certain nontaxable information services purchased based on master services agreements provided. [Pa. Bd. of Fin. & Revenue, Docket No. 2332208, 12/20/24]

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