AMP Inc. v. Commonwealth

OPINION

Justice SAYLOR.

In this direct appeal, we consider whether the manufacturing exclusion from assessment under Pennsylvania’s statutory scheme of use taxation reaches certain packaging and storage equipment and materials purchased for use by a manufacturer of component parts at an in-state distribution facility.

*368Pursuant to the Tax Reform Code of 1971,1 a six-percent tax is imposed on the “use” in the Commonwealth of certain tangible personal property and services purchased during an assessment period but not subject to sales taxation. See 72 P.S. § 7202(b). Property used in the…