The Pennsylvania Board of Finance and Revenue (BFR) granted partial relief for the taxpayer regarding its petition for 2024 sales and use tax. The taxpayer, a company providing crane rental services, was assessed sales and use tax for crane rental, trucking, and hauling services in 2024, by the Department of Revenue. The taxpayer appealed, arguing that a significant portion of the assessed tax represented charges for crane operators, for services that were exempt from sales tax. On appeal, the BFR agreed, finding that the taxpayer was entitled to exemption for the nontaxable crane rentals and operator services that had supporting …
