I am not sure if this entirely answers your question, but:
In the case of a nonresident decedent, all real property and tangible personal property located in Pennsylvania at the time of the decedent's death is taxable. Intangible personal property of a nonresident is not taxable.
See https://revenue-pa.custhelp.com/app/answers/detail/a_id/154/session/L3RpbWUvMTYxMTkzOTAyMC9zaWQvTTJZ...
