Pennsylvania Board Grants Taxpayer Sales Tax Refund for Manufacturing Gas Use

The Pennsylvania Board of Finance and Revenue (BFR) granted the taxpayer’s refund request for sales/use tax paid on natural gas used in its manufacturing activities. The taxpayer is a manufacturer of polyester products with a facility in the state. It had filed a petition seeking a refund of sales tax paid on natural gas used to power generators and boilers in its manufacturing process. The Board found that the taxpayer provided sufficient evidence, including a utility study, description of manufacturing activities, and invoices, to establish that a portion of the natural gas was directly and predominantly used in its manufacturing ...