AMP Inc. v. Commonwealth

OPINION BY

Judge McGINLEY.

AMP Incorporated (Taxpayer) seeks review of an order of the Board of Finance and Revenue (Board) denying use tax relief for taxpayer’s purchases of various categories of equipment for the period April 1, 1990, through March 31, 1994.

Taxpayer manufactures, sells, and distributes solderless electrical/electronic devices and products, such as splicers, connectors, cable and panel assemblies, networking units, sensors, switches, and fiberoptic devices (Product). Stipulations of Fact, April 4, 2001, (Stipulation) 10-11.

Taxpayer’s manufacturing plants are located throughout…