Pennsylvania BFR Grants Partial Sales, Use Tax Refund to Wawa, Inc.

The Pennsylvania Board of Finance and Revenue (BFR) issued a decision regarding Wawa Inc’s petition for sales and use tax refund. Wawa, Inc. filed a petition arguing it erroneously paid taxes on various construction services, repair services, materials and equipment used in manufacturing and processing activities, and computer software accessed by out-of-state users. The Board found that Wawa was entitled to a refund for certain construction and repair services to refrigeration units and HVAC equipment, as well as materials and equipment used in fuel-blending activities, which were deemed manufacturing activities. However, the Board denied Wawa’s request for a refund on ...