AMP Inc. v. Commonwealth

852 A.2d 1161 (2004)

AMP INCORPORATED, Appellant,

v.

COMMONWEALTH of Pennsylvania, Appellee.

Supreme Court of Pennsylvania.

Argued December 2, 2003.

Decided June 22, 2004.

Craig Allen Longyear, Esq., John H. Enos, Esq., Harrisburg, for AMP Incorporated.

D. Michael Fisher, Esq., Bartholomew J. Deluca, Esq., Harrisburg, for Commonwealth of Pennsylvania.

BEFORE: CAPPY, C.J., and CASTILLE, NIGRO, NEWMAN, SAYLOR, EAKIN and LAMB, JJ.

OPINION

Justice SAYLOR.

In this direct appeal, we consider whether the manufacturing exclusion from assessment under Pennsylvania's statutory scheme of use taxation reaches…