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Benefits, privileges and exemptions from taxes and fees - 75 Pa. Cons. Stat. § 6143

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     § 6143.  Benefits, privileges and exemptions from taxes and
                fees.
        The secretary may enter into an agreement or arrangement with
     the duly authorized representatives of other jurisdictions,
     granting to drivers or vehicles or owners of vehicles properly
     licensed or registered in those jurisdictions, and for which
     evidence of compliance is supplied, benefits, privileges and
     exemptions from the payment, wholly or partially, of any taxes,
     fees or other charges imposed upon the drivers, vehicles or
     owners with respect to the operation or ownership of the
     vehicles under the laws of this Commonwealth. The agreement or
     arrangement shall provide that drivers or vehicles properly
     licensed or registered in this Commonwealth, when operating upon
     highways of the other jurisdiction, shall receive exemptions,
     benefits and privileges of a similar kind or to a similar degree
     as are extended to drivers or vehicles properly licensed or
     registered in the jurisdiction when operating in this
     Commonwealth. Each agreement or arrangement shall, in the
     judgment of the secretary, be in the best interest of this
     Commonwealth and the citizens thereof and shall be fair and
     equitable to this Commonwealth and the citizens thereof, and
     shall be determined on the basis and recognition of the benefits
     which accrue to the economy of this Commonwealth from the
     uninterrupted flow of commerce.
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Last modified: November 27, 2007