Pennsylvania BFR Orders Partial Sales and Use Tax Refund to Taxpayer Grocery Store Chain

The Pennsylvania Board of Finance and Revenue (BFR) ordered a partial refund to the taxpayer for certain sales and use tax transactions. The taxpayer, a grocery store chain, had filed refund petitions for various purchases, and the Board of Appeals had previously granted relief in part and denied the remaining transactions. The Board’s decision outlined its findings on several categories of transactions. The Board granted partial relief for transactions involving janitorial services with valid employee cost letters, certain signage installations and repairs to doors and safes, wrapping supplies, and direct mail advertising. However, relief was denied for transactions deemed taxable ...