For Pennsylvania purposes, the gain is realized in the year it is earned with no portion carried forward. Rights of creditors of seller against sold goods.The fees for getting foreign currency ahead of time are very high. Your best bet is to hit an ATM after you leave the airport. 1) This section shall not apply, however, to the sale of precious metals, bonds or foreign currency when the value of the items can fluctuate daily. (iv) when the amount involved cannot be satisfactorily ascertained, the offense constitutes a misdemeanor of the second degree. GENERAL PROVISIONS. Sec. 32.1. Definitions. 32.2. Just landed and looking for currency exchange at Philadelphia airport? If a business does not have a physical presence in a state, it is not required to collect sales tax for sales into that state. All fields are required unless marked as "Optional".