All Staffing, Inc. v. Commonwealth

OPINION BY

Senior Judge FRIEDMAN.

All Staffing, Inc. (Taxpayer) petitions for review of the April 28, 2006, order of the Board of Finance and Revenue (Board) affirming the decision of the Pennsylvania Department of Revenue’s (Department) Board of Appeals to sustain the Department’s assessment against Taxpayer of state sales tax, penalties and corresponding interest for the period from January 1, 2001, to May 31, 2004 (Audit Period). The Board determined that Taxpayer provided its clients with taxable “help supply services” as that term is defined by section 201 (cc) of the Tax Reform Code of…