Pennsylvania BFR Grants Construction Contractor Partial Sales Tax Relief

The Pennsylvania Board of Finance and Revenue (BFR) issued a decision partially granting taxpayer’s sales and use tax refund petition. The taxpayer, a construction contractor, sought a refund of sales tax it contended was paid on nontaxable transactions. The BFR found that the taxpayer was entitled to a refund for all claimed building and equipment transactions, and goods delivered outside the state. The BFR found the taxpayer was entitled to relief on some claimed nontaxable services, but not landscaping services. The BFR found the taxpayer was not entitled to relief for claimed public utility service transactions. [Pa. Bd. of Fin. ...