Pennsylvania BFR Grants Taxpayer Partial Sales Tax Relief for Repairs

The Pennsylvania Board of Finance and Revenue (BFR) issued a decision granting partial relief to taxpayer for a refund of sales and use tax paid on various transactions from Feb. 17, 2022, to Feb. 17, 2025. Taxpayer argued that certain transactions constituted construction and repair services to real property and were thus exempt from sales and use tax. The Board found that taxpayer sufficiently demonstrated that door and lock repairs, repairs to certain refrigeration units, certain electrical repairs, repairs to pole lights, and installation of certain ballasts qualified as construction activities exempt from tax. However, the Board denied relief for ...