This would benefit PA businesses (and consumers) in two ways:
1. Absolute savings – PA businesses would see a tax cut of millions, based on what they pay to other states. They would also reduce the cost of complying with tax laws in states they have no physical presence.
2. Relative competitiveness – Pennsylvania taxes on outside businesses (Table 3 in link) are far less than many of our neighboring states (including Ohio, New Jersey, and West Virginia). These states add to the tax burden on PA businesses, while giving themselves a competitive advantage.