Amp Inc. v. Commonwealth

OPINION BY

Judge McGINLEY.

Amp Incorporated (Taxpayer) files exceptions to this Court’s February 22, 2002, order affirming the July 20, 1998, order of the Board of Finance and Revenue which found Taxpayer’s equipment purchases set forth in Paragraph 19 of the Stipulation of Facts, April 2, 2001, subject to tax.

The facts in this controversy are recounted in this Court’s opinion as follows:

Taxpayer manufactures, sells, and distributes solderless electrieal/electronie devices and products, such as splicers, connectors, cable and panel assemblies, networking units, sensors, switches, and fiberoptic…