Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 3406-202. Amount of tax

(a) The rate of tax shall be one per centum (1%) of the price of each purchase of tangible personal property purchased for storage, use or other consumption in this Commonwealth.

(b) As to any tangible personal property purchased for storage, use or other consumption in this Commonwealth, the tax shall be computed as follows:

(c) If any person who causes tangible personal property to be brought into this Commonwealth has already paid a tax in another state in respect to the sale or use of such property or an occupation tax in respect thereto in an amount less than the tax imposed by this act, the provisions of this act shall apply, but at a rate measured by the difference only between the rate herein fixed and the rate by which the previous tax on the sale or use or occupation tax was computed.