There has been some discussion lately about filling the Pennsylvania budget hole with additional revenue by expanding the state sales tax to include currently exempt goods, services, or categories. While past proposals have suggested expanding the sales tax base to lower the rate, or to reduce or eliminate property taxes, the idea is now being used simply to collect more taxes from Pennsylvania residents and businesses, adding to the state's already high tax burden.

For reference here is a complete list of Pennsylvania sales tax exemptions, with the estimated value of the exemption (2007-08 numbers from the Governor's Executive Budget).

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