The Pennsylvania Board of Finance and Revenue (BFR) granted partial relief to a taxpayer’s grocery store chain in its petition for review of a refund for sales and use tax for the relevant period. The dispute involved various transactions, including construction/repair services to real property, purchases of software used outside the Commonwealth, nontaxable services/transactions, and direct mail advertising services. The BFR found that the taxpayer was entitled to relief for certain transactions related to repairs to signage and lighting fixtures permanently affixed to real estate, purchases of endpoint security software used outside Pennsylvania, and design and production of promotional videos …
