Pennsylvania BFR Grants Taxpayer Partial Sales Tax Refund on Software Purchases

The Pennsylvania Board of Finance and Revenue (BFR) granted a partial refund of sales and use tax paid on certain software purchases and computer consulting services by the taxpayer for the relevant tax period. The taxpayer, a convenience store chain, had filed a petition for refund, arguing that it erroneously paid tax on software accessed by out-of-state users and nontaxable computer consulting services. The BFR found that the taxpayer provided sufficient evidence, including invoices, store information, user location documentation, and a software letter, to establish out-of-state use for some of the software purchases, entitling it to a refund for those ...