Pennsylvania Board Grants Partial Sales and Use Tax Refund to Taxpayer on Certain Exempt Transactions

The Pennsylvania Board of Finance and Revenue (BFR) ordered a partial refund of sales/use tax to the taxpayer. The taxpayer, a private investment firm with locations throughout the United States, filed a petition for refund arguing that it paid sales tax and remitted use tax on several exempt transactions, including computer software used outside of Pennsylvania and nontaxable computer services. The Board found that the taxpayer was entitled to a partial refund for two invoices where the evidence showed that the software was accessible to multiple users within the company, some of whom were located outside of Pennsylvania. However, the ...