Pennsylvania BFR Partially Grants Taxpayer’s Sales and Use Tax Refund for Help Supply Services

The Pennsylvania Board of Finance and Revenue (BFR) partially granted a petition for refund filed by the taxpayer for sales and use tax paid during the period from Dec. 16, 2021, to Dec. 16, 2024. The taxpayer, a hotel and resort company, argued that it erroneously paid sales tax or remitted use tax on the employee cost portion of help supply services. On appeal, the BFR found that the taxpayer was entitled to a refund of tax paid on the employee cost percentage of help supply services from one of the vendors it used, as the taxpayer provided a vendor ...