EUR Systems, Inc. v. Commonwealth

OPINION BY

Judge FRIEDMAN.

EUR Systems, Inc. (EUR) petitions for review of the October 20, 2006, order of the Board of Finance and Revenue (Board) denying EUR’s petition for the refund of $107,910.39 in sales and use tax paid during the period from November 23, 2002, through December 10, 2005. 1 We affirm.

At all relevant times, EUR was engaged as a data processing facility headquartered in Mechanicsburg, Pennsylvania. 2 EUR contracts with clients, such as AT & T and Working Assets, for what is termed “fulfillment services,” which consist of creating and mailing customer telephone bills for…