PPG Industries v. BD. OF FINANCE & REVENUE

The Commonwealth opens its brief with a detailed argument that an incorrect assumption clouded this Court’s initial determination that the manufacturing exemption in Pennsylvania’s scheme of capital stock/franchise taxation facially discriminates against interstate commerce. See PPG Industries, Inc. v. Commonwealth, 567 Pa. 565, 790 A.2d 252 (1999)(“PPG I”). Specifically, the Commonwealth asserts as follows:

In its interim decision of June 17,1999, this Court held that, as it had been applied to PPG’s headquarters, the manufacturing exemption in 72 P.S. § 7602 discriminated against interstate…