PPG INDUSTRIES v. BD. OF FINANCE & REVENUE


790 A.2d 261 (2001)

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

Supreme Court of Pennsylvania.

Decided November 30, 2001.

Reconsideration Denied February 1, 2002.


Attorney(s) appearing for the Case

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

D. Michael Fisher, Atty. Gen., John J. Butcher, Senior Deputy Atty. Gen., for the Com., Appellee.

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 On June 17, 1999, we issued an opinion and order holding that the manufacturing exemption to Pennsylvania's capital stock tax and franchise tax, Section 602 of the Tax Reform Code of 19712 (Code), facially discriminated against interstate...

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