Pennsylvania BFR Abates Sales and Use Tax Penalties

The Pennsylvania Board of Finance and Revenue (BFR) issued a decision abating penalties in a sales and tax petition. The taxpayer was assessed sales and use tax resulting from an accrual deficiency and not charging sales tax to certain customers. The taxpayer petitioned the BFR stating that it agreed with the assessment of tax and interest, but requested penalty abatement citing good faith efforts and timely correction of the issue. The BFR concluded that the taxpayer acted in good faith and without negligence. The BFR found that the taxpayer’s actions were improper with regard to the reporting and remittance of ...