The Pennsylvania Board of Finance and Revenue (BFR) granted a partial sales and use tax refund to the taxpayer. Taxpayer, a financial institution headquartered in Ephrata, Pennsylvania, filed a petition arguing that it paid sales tax or remitted use tax on several exempt transactions, including construction and repairs to real property and nontaxable purchases and services. The Board found that the Bank was entitled to a refund for some transactions involving ATM purchases and repairs, exterior signage, lighting systems, lighting fixtures, and drive-through tubing, as these items became permanently affixed to the property upon installation. However, the Board denied relief …
