The Pennsylvania Board of Finance and Revenue (BFR) granted a partial sales and use tax refund to the taxpayer. The company argued that it erroneously paid taxes on items used in a Keystone Opportunity Zone (KOZ) before receiving its 2023 exemption certificate. The Board found that the company was entitled to partial relief for transactions where it provided sufficient proof of payment and the “ship to” address was either the KOZ or the previous owner’s address, as the items were ultimately delivered to the KOZ. However, relief was denied for transactions lacking proof of payment or where the amounts did …
