Victory Bank v. Commonwealth of Pennsylvania

OPINION BY SENIOR JUDGE LEADBETTER

Victory Bank (Taxpayer) petitions for review of an order of the Board of Finance and Revenue (Board) denying Taxpayer's petition for refund of sales tax paid on purchases of computer hardware, canned computer software, and services. We affirm.

In pertinent part, the stipulated facts are as follows. Taxpayer is a commercial bank in Pennsylvania, with headquarters in Limerick and an additional office in Wyomissing. (Stipulation of Facts (S.F.), Nos. 2 and 3.) It purchased the disputed items from three sellers and used all of the hardware and software "for its…