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COM. v. GILMOUR MFG. CO.

822 A.2d 676 (2003)

COMMONWEALTH of Pennsylvania, Appellant, v. GILMOUR MANUFACTURING COMPANY, Appellee.

Supreme Court of Pennsylvania.

Decided April 25, 2003.

Attorney(s) appearing for the Case

Carol L. Weitzel, Calvin Royer Koons, Harrisburg, for the Commonwealth of PA.

Joseph C. Bright, Philadelphia, Kevin Jon Moody, Harrisburg, for Gilmour Manufacturing Company.

Christopher Zettlemoyer, for Amicus-PA Chamber of Business & Industry.

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

OPINION OF THE COURT

Justice CASTILLE.

This appeal presents a tax issue of first impression for this Court: whether a Pennsylvania corporation's sales of goods to out-of-state purchasers, who retrieve the goods at the seller's place of business in Pennsylvania and then transport the goods outside of Pennsylvania, should be included in the Pennsylvania corporation's calculation of corporate net income ("CNI") tax under the Tax Reform Code of 1971,...

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