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  5. 852 A.2d 1161 (2004)
 

AMP INC. v. COM.

852 A.2d 1161 (2004)

AMP INCORPORATED, Appellant, v. COMMONWEALTH of Pennsylvania, Appellee.

Supreme Court of Pennsylvania.

Decided June 22, 2004.

Attorney(s) appearing for the Case

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 certain packaging and storage equipment and materials purchased for use by a manufacturer of component parts at an in-state distribution facility.

Pursuant to the Tax Reform Code of 1971,1 a...

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