PPG INDUSTRIES v. BD. OF FINANCE & REVENUE


790 A.2d 252 (1999)

PPG INDUSTRIES, INC., Appellant v. COMMONWEALTH of Pennsylvania, BOARD OF FINANCE AND REVENUE, Appellee.

Supreme Court of Pennsylvania.

Decided June 17, 1999.


Attorney(s) appearing for the Case

Robert Hoffman, Christopher Zettlemoyer, Freed Smith Shaw McClay, Harrisburg, Stewart M. Weintraub, Philadelphia, Thomas D. Arbogast, Schnader, Harrison, Segal & Lewis, Pittsburgh, for PPG Industries.

D. Michael Fisher, Atty. Gen., John J., Butchar, Senior Deputy atty. Gen., for the Com.

James Leland Fritz, amicus curiae on behalf of Pennsylvania Chamber of Business & Industry.

Before FLAHERTY, C.J., and ZAPPALA, CAPPY, CASTILLE, NIGRO, NEWMAN and SAYLOR, JJ.


OPINION

ZAPPALA, Justice.

This is a direct appeal from an order of the Commonwealth Court, affirming the order of the Board of Finance and Revenue (Board).1 For the reasons that follow, we reverse.

Appellant, PPG Industries, Inc. (PPG), a Pennsylvania corporation, conducts manufacturing operations at plants located both within Pennsylvania and in other states. PPG administers all of these manufacturing operations...

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