What is the 'Dark Store Theory' and why does a Pennsylvania lawmaker want to ban it?

HARRISBURG, Pa. (WHTM)-- A Pennsylvania lawmaker is proposing legislation to ban the "Dark Store Theory." What is it? The legislation, proposed by State Sen. Greg Rothman (R-34), intends to create greater fairness and consistency in local taxes in Pennsylvania. According to the memo, the "Dark Store Theory" is an unfair tax practice that allows large [...]