Pennsylvania BFR Grants Partial Sales, Use Tax Refund to Taxpayer Contractor

The Pennsylvania Board of Finance and Revenue (BFR) ordered a refund of sales and use tax to the taxpayer. The taxpayer requested a refund of tax erroneously paid on various transactions, including purchases of building machinery and equipment, nontaxable services/transactions, and subcontracted construction services. The Board of Appeals had previously denied the refund request due to a lack of documentation, but the taxpayer provided adequate documentation on appeal. The BFR found that the taxpayer was entitled to a refund for certain transactions that qualified as construction services. However, the BFR denied refunds for other transactions involving computer services, water purchases ...