Commonwealth v. Gilmour Manufacturing Co.

OPINION OF THE COURT

Justice CASTILLE.

This appeal presents a tax issue of first impression for this Court: whether a Pennsylvania corporation’s sales of goods to out-of-state purchasers, who retrieve the goods at the seller’s place of business in Pennsylvania and then transport the goods outside of Pennsylvania, should be included in the Pennsylvania corporation’s calculation of coiporate net income (“CNI”) tax under the Tax Reform Code of 1971, 72 P.S. § 7101 et seq. For the reasons that follow, we agree with the Commonwealth Court that the Pennsylvania Department of Revenue’s regulation,…