Pennsylvania Board Grants Taxpayer Full Sales Tax Refund on Duplicated Transaction

The Pennsylvania Board of Finance and Revenue (BFR) ordered a refund of sales/use tax paid twice by the taxpayer due to erroneous duplications on its internal filing reports. The taxpayer filed for a refund, arguing that its internal tax engine report duplicated the general ledger, causing a duplication of sales tax reported and remitted. The Board of Appeals granted relief for some quarters but denied it for others due to reconciliation issues. After reviewing additional reconciliation provided by the taxpayer, including original invoices and credit memos, the Board concluded that the taxpayer was entitled to the requested relief for all ...