Pennsylvania BFR Partially Grants Hand Tool Maker’s Sales Tax Refund Petition

The Pennsylvania Board of Finance and Revenue (BFR) issued a decision partially granted the taxpayer’s petition for a refund. The taxpayer, a manufacturer of hand tools, argued that it was entitled to a refund of tax paid on several transactions, including purchases of clothing, exempt lawn care services, items used directly in manufacturing and processing and in research and development, wrapping supplies, and nontaxable services. The BFR found that the taxpayer had provided sufficient evidence to establish its entitlement to a refund of tax paid on purchases of leather gloves, nitrile gloves, and cotton t-shirts, but denied relief for other ...