Pennsylvania BFR Partially Grants Taxpayer Law Firm Sales, Use Tax Refund Petition

The Pennsylvania Board of Finance and Revenue (BFR) partially granted the taxpayer’s LLP petition for a refund of sales and use tax. The dispute involved several issues, including the taxability of help supply services, janitorial services, construction/repairs to real property, nontaxable transactions, double taxation, computer services, and out-of-state transactions. The BFR found that the law firm was entitled to refunds for certain transactions, such as the employee cost portion of help supply services, construction/repairs to real property, certain nontaxable services, double taxation where sales tax was paid, and certain out-of-state transactions. However, the BFR denied refunds for other transactions, including ...