Jerry's Bar, Inc. v. Commonwealth

OPINION BY

JUDGE BROBSON

Petitioner Jerry’s Bar, Inc. (Taxpayer) petitions for review of an order of the Board of Finance and Revenue, sustaining a decision of the Department of Revenue’s (Department) Board of Appeals. The Board of Appeals denied Taxpayer’s request for refund of tax payments attributable to the City of Philadelphia sales tax paid on malt beverage (beer) transactions conducted during the period of September 1, 2010, through August 28, 2013. We now affirm.

Taxpayer operates a bar/restaurant in Delaware County. During the time period at issue, Taxpayer purchased beer for resale to…