The Pennsylvania Supreme Court has held the Excise Tax on Foreign Corporations unconstitutional since disparate tax treatment based solely on a taxpayer's place of incorporation is an unreasonable classification and is therefore violative of the uniformity clause of the Pennsylvania Constitution.
Columbia Gas Transmission Corp. v. Commonwealth, 360 A.2d 592 (Pa. 1976).
Jolene M. Grubb,
Pennsylvania Constitution - Uniformity Clause - Excise Tax - Foreign and Domestic Corporations,
Duq. L. Rev.
Available at: https://dsc.duq.edu/dlr/vol15/iss3/12