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To Market We Go Again: Pennsylvania Commonwealth Court Defers to Department, Disregards Law Change, and Holds that Cost of Performance Sourcing was Always Market

July 28, 2020 by Maria Eberle, Lindsay LaCava and Nicole Ford 11 Mins Read

On Friday, July 24, 2020, the Commonwealth Court of Pennsylvania issued its decision and order on the Pennsylvania Department of Revenue’s motion to intervene in the highly-anticipated case of Synthes USA HQ, Inc. v. Commonwealth of Pennsylvania, No. 108 F.R. 2016. The Synthes case is noteworthy not only because the Commonwealth Court addresses, for the first time, the Department of Revenue’s hotly debated interpretation of the state’s former “costs of performance” statute, but also because…