Pennsylvania's Manufacturing Exemption to the Capital Stock Tax, When Limited to Manufacturing within Pennsylvania, Violates the Commerce Clause PPG Industries, Inc. v. Commonwealth

Authors

Craig Haller

Abstract

The Pennsylvania Supreme Court held that the Pennsylvania capital stock tax statute allows a corporation operating in Pennsylvania to exempt only the value of capital stock related to manufacturing within Pennsylvania from the computation of its capital stock tax, and, under that interpretation, the manufacturing exemption facially discriminates against interstate commerce.

PPG Industries, Inc. v. Commonwealth, No. 87, 1999 Pa. LEXIS 1734 (Pa. June 17, 1999).

First Page

973

Recommended Citation

Craig Haller, Pennsylvania's Manufacturing Exemption to the Capital Stock Tax, When Limited to Manufacturing within Pennsylvania, Violates the Commerce Clause PPG Industries, Inc. v. Commonwealth, 38 Duq. L. Rev. 973 (2000).
Available at: https://dsc.duq.edu/dlr/vol38/iss3/13