Pennsylvania BFR Grants Partial Sales, Use Refund to Taxpayer’s Resorts

The Pennsylvania Board of Finance and Revenue (BFR) granted a partial refund for sales and use tax paid during the relevant period. The taxpayer resort had filed a petition for refund, arguing that it erroneously paid sales tax or remitted use tax on various transactions, including double taxation, construction repairs, nontaxable services, and out-of-state purchases. The BFR found that the taxpayer was entitled to a refund for transactions where sales tax was paid and use tax accrued for the same transactions, as well as for certain construction or repairs to real property, alarm monitoring services, and out-of-state transactions involving items ...