Pennsylvania BFR Grants Pharmaceutical Company Partial Sales Tax Refund

The Pennsylvania Board of Finance and Revenue (BFR) granted partial sales and use tax relief for the taxpayer, a company in the business of discovery, development, and marketing of pharmaceutical drug products. The taxpayer appealed a Board of Appeals decision granting partial relief, but finding that proof of sales tax payment had not been established for many items. The taxpayer appealed to the BFR arguing that it was entitled to a refund on tax paid on a number of transactions. The BFR found that the taxpayer: 1) had established that certain door repairs and repairs to a gas oven constitute ...