Pennsylvania BFR Grants Taxpayer’s Sales Tax Refund Request

The Pennsylvania Board of Finance and Revenue (BFR) issued a decision ordering the Department of Revenue (DOR) to issue taxpayer’s requested sales tax refund for purchases of building machinery and equipment from Jan. 12, 2022, through Jan. 15, 2024. Taxpayer, a construction contractor, had filed a petition seeking a refund of tax paid on transactions involving water heaters, pumps, fan coils, air handlers, and other equipment used in construction projects for various school districts, universities, and government entities. BFR found that these purchases fell within the definition of building machinery and equipment under the Tax Reform Code, entitling taxpayer to ...