By Steve Tracey📧, John Langley Jr.📧, and Kusumal Ruamsook📧 (2017)
As part of the 2017–2018 budget proposal, the Governor of Pennsylvania has proposed to remove the sales and use tax (SUT) exemption for public warehousing and commercial storage businesses located in Pennsylvania. A principal motivation for this proposal is to generate additional tax revenues for the Commonwealth of Pennsylvania. While it is clear that the removal of this sales tax exemption would most certainly result in additional tax revenues for Pennsylvania, there are other relevant factors that must be considered in order to create an objective, balanced picture of the overall merits of this proposal. The purpose of this white paper is to provide insight into a range of factors that are relevant to analyzing the net benefits to the Commonwealth of Pennsylvania of removal of the sales tax exemption on commercial warehousing and storage services.
View the white paper here.
Suggested citation
Tracey, Steve, John Langley Jr., and Kusumal Ruamsook. 2017. “Impacts of PA Proposal to Remove Sales and Use Tax Exemption on Commercial Warehousing and Storage Services.” White paper, Center for Supply Chain Research® (CSCR®), The Pennsylvania State University.