Pennsylvania BFR Grants Patial sales, Use Tax Refund to Bank

The Pennsylvania Board of Finance and Revenue (BFR) partially granted taxpayer’s petition for sales and use tax refund for the period March 1, 2021, through March 1, 2024. The bank sought refunds for taxes paid on janitorial services, nontaxable purchases/services, financial institution security equipment, computer services, and construction activities. The Board found that taxpayer was entitled to refunds only for certain ATM repairs classified as financial institution security equipment and some sign repairs qualifying as construction activities but denied refunds for the other claims due to insufficient evidence. [Pa. Bd. of Fin. & Revenue, Decision No. 2405944, 03/11/25]

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