PPG Industries, Inc. v. Commonwealth of PA (Miscellaneous)
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Exhibit A. Data Re: Capital Stock/Franchise Tax, 1989 to 1994. 1 Year 2 Total CSFT Liability ($) 3 Total CSFT Liability for Manufacturers ($) 4 Value of Exemption ($) 5 6 7 % CFST Manufacturers' Exemption Increase to as % of CFST Liability Manufacturers Tax Absent in Absence of Absent Exemption ($) Exemption Exemption 8 Year 1989 614,638,921 82,323,947 249,602,295 331,926,242 75% 403% 1989 1990 646,354,499 86,973,885 256,978,452 343,952,337 75% 395% 1990 1991 935,051,508 110,480,006 383,157,031 493,637,037 78% 447% 1991 1992 910,351,689 113,424,165 422,805,994 536,230,159 79% 473% 1992 1993 840,673,146 94,059,412 307,708,245 401,767,657 77% 427% 1993 1994 861,860,716 90,994,158 539,486,993 630,481,151 86% 693% 1994 Average 801,488,413 86,763,997 348,689,247 435,453,243 78% 551% Average Source: Department of Revenue's Answers to Interrogatories and Request for Production of Documents. 15a Exhibit B. PPG Industries, Inc. Data On Capital Stock Payments, 1983 to 1993. 1 2 3 PPG's Resettled PPG's Capital Capital Stock Stock Tax Tax as Tax Year Reported ($) Resettled ($) 4 5 Value of PPG's Capital Manufacturing Stock Tax Exemption (Tax Liability w/o Exemption Without Less Tax Manufacturing Reported) ($) Exemption ($) 6 7 8 9 10 11 Value of the % Capital % Capital Manufacturing Exemption Exemption Stock Tax Stock Tax Exemption (Tax as % of as % of Increase from Increase from w/o Exemption Reported Tax Resettled Reported Tax Resettled Tax Less Resettled Absent Tax Absent in Absence of in Absence of Tax) ($) Exemption Exemption Exemption Exemption Tax Year 1983 362,765 716,255 2,550,765 2,188,000 1,834,510 86% 72% 703% 356% 1983 1984 403,589 1,014,737 3,056,293 2,652,704 2,041,556 87% 67% 757% 301% 1984 1985 437,287 937,828 3,309,282 2,871,995 2,371,454 87% 72% 757% 353% 1985 1987 539,259 1,406,383 3,802,320 3,263,061 2,395,937 86% 63% 705% 270% 1987 1988 742,306 1,561,705 4,772,196 4,029,890 3,210,491 84% 67% 643% 306% 1988 1989 892,830 1,974,028 5,278,863 4,386,033 3,304,835 83% 63% 591% 267% 1989 1990 874,950 1,847,828 4,553,512 3,678,562 2,705,684 81% 59% 520% 246% 1990 1991 1,421,330 2,481,021 7,403,695 5,982,365 4,922,674 81% 66% 521% 298% 1991 1992 1,332,657 2,509,933 7,884,113 6,551,456 5,374,180 83% 68% 592% 314% 1992 1993 1,048,086 2,449,325 6,763,186 5,715,100 4,313,861 85% 64% 645% 276% 1993 Average 805,506 1,689,904 4,937,423 4,131,917 3,247,518 84% 66% 643% 299% Average Source: PPG's Capital Stock Tax Reports, 1983 to 1993, as Reported and as Resettled; Column 4 Based on Application of PPG's Corporate Net Income Tax Apportionment Factors to Capital Stock Value as Resettled 15b Exhibit C. PPG Industries, Inc. Data on Corporate Headquarters Exemption, 1983 to 1993. 1 2 3 4 PPG's Capital Stock Tax Liability PPG's Capital PPG's Resettled Without Capital Stock Stock Tax Tax Year Reported ($) Tax Liability ($) Exemption ($) 5 6 7 8 PPG's Capital Stock Tax w/o Exemption for Headquarters % Increase in Tax from Reported Tax w/o headquarters exemption % Increase in Tax from Resettled Tax w/o headquarters exemption Tax Year 1983 362,765 716,255 2,550,765 898,920 148% 26% 1983 1984 403,589 1,014,737 3,056,293 1,275,392 216% 26% 1984 1985 437,287 937,828 3,309,282 1,383,207 216% 47% 1985 1987 539,259 1,406,383 3,802,320 1,433,501 166% 2% 1987 1988 742,306 1,561,705 4,772,196 1,815,125 145% 16% 1988 1989 892,830 1,974,028 5,278,863 2,361,330 164% 20% 1989 1990 874,950 1,847,828 4,553,512 2,195,987 151% 19% 1990 1991 1,421,330 2,481,021 7,403,695 2,872,651 102% 16% 1991 1992 1,332,657 2,509,933 7,884,113 2,852,811 114% 14% 1992 1993 1,048,086 2,449,325 6,763,186 2,750,387 162% 12% 1993 Average 805,506 1,689,904 4,937,423 1,983,931 146% 17% Average 15c
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