Daley Ponderings
Whatever things are true, whatever things are noble, whatever things are just, whatever things are pure, whatever things are lovely, whatever things are of good report, if there is any virtue and if there is anything praiseworthy -- meditate on these things.
The use of tangible personal property purchased by a nonresident person outside of this Commonwealth and then brought into this Commonwealth for use herein for a period not to exceed 7 days or for any period of time when the nonresident is a tourist or vacationer is not subject to tax if the property is not consumed within this Commonwealth. This 7-day period is calculated on a cumulative basis within any 12 consecutive months.
It takes a while for my brain to parse that and at my second reading I thought I had been mistaken, but now I hold to my original interpretation. "Any period of time while a tourist" IF "not consumed within the Commonwealth." So I think your clothes don't count (they're not taxable anyway) but if you bought a taxable food item out of state, brought it in, and then ate it, technically, you'd have to pay tax to PA.