SCHERING-PLOUGH HEALTHCARE PRODUCTS v. COM.


805 A.2d 1284 (2002)

SCHERING-PLOUGH HEALTHCARE PRODUCTS SALES CORPORATION, Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided August 28, 2002.


Attorney(s) appearing for the Case

Francis Mazzola and Stephen J. Blazick, Philadelphia, for petitioner.

Kevin A. Moury, Harrisburg, for respondent.

BEFORE: DOYLE, Senior Judge, LEADBETTER, Judge, and FLAHERTY, Senior Judge.


OPINION BY Judge LEADBETTER.

In this appeal from an order of the Board of Finance and Revenue (Board), Taxpayer Schering-Plough Healthcare Products Sales Corp., asks us to determine, inter alia, whether it is exempt from the Pennsylvania corporate net income tax by virtue of P.L. 86-272, codified at 15 U.S.C. §§ 381-84 (hereinafter P.L. 86-272), for the 1993 taxable year. For the reasons that follow, we...

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