McNeil-PPC, Inc. v. Commonwealth

OPINION BY

Judge COHN.

The parties are before the Court on exceptions1 filed by McNeil-PPC, Inc. (McNeil) to the memorandum opinion and order entered on June 28, 2001, by a panel of this Court which upheld the decision of the Board of Finance and Revenue (Board) not to reduce the assessment of McNeil’s sales and use tax liability.

The parties have stipulated to the relevant facts of the case pursuant to Pa. R.A.P. 1571(f). Cooper v. Commonwealth, 700 A.2d 553 (Pa.Cmwlth.1997). McNeil, a New Jersey corporation with its principal place of business in Fort Washington, Pennsylvania, is a…