| Actually, I have a client who was incorporated in Michigan and then moved operations to New Jersey and now has transferred to another State!
You dont need to reincorporate or reorganize your corporation! State of incorporation has no importance really, it is rather where you conduct your business.
But, there are a couple of things that you need to do, one of them is to contact your Secretary of State and get permission from them to do business (conduct business in that State, ie PA). Secondly, you need to submit to the IRS a change of address.
Finally, when you file a corporate tax return, you can then show address of PA instead of NJ! As far NJ state is concerned, I think you will get the Annual report and on that report you would report the address change to PA.
Still, to be absolutely certain, I would also call NJ Division of taxation and let them know that you are no longer going to be doing any business in NJ from 2007. In case they want something in writing from you, I would obtain an address from them and just write them a short letter explaining that you have moved to PA and that your corporation will no longer be filing an NJ S Corporation tax return and will be filing instead a PA S-corporation tax return. | 
