Pennsylvania BFR Grants Taxpayer Corporate Net Income Tax Refund

The Pennsylvania Board of Finance and Revenue (BFR) granted a taxpayer’s request for a refund of corporate net income tax for the relevant period. The taxpayer, a corporation based in Florida, sought a refund for the corporate net income tax and interest paid for the 2022 tax period. They argued that their business activities in Pennsylvania were limited to soliciting orders for tangible personal property, which would exempt them under Public Law 86-272. The BFR concluded that the taxpayer’s activities in Pennsylvania, including conducting sales through phone and email with order processing and finalization occurring in Florida, were limited to ...