Pennsylvania BFR Grants Taxpayer Partial Sales Tax Refund

The Pennsylvania Board of Finance and Revenue (BFR) issued a decision partially granting a sales and use tax petition for refund. The taxpayer requested a refund of sales and use tax paid on various transactions. The BFR found that the taxpayer was entitled to a refund for certain purchases of building machinery and equipment, out-of-state transactions, and purchases of water and tank removal services. However, the Board denied building and equipment refunds for the purchases of circuit breakers and start up services to a lighting control system, and certain transactions the taxpayer contended were nontaxable such as inspection services. [Pa. ...