I haven't spent a whole lot of time reviewing the PA laws, but I suspect it would be easier for us to have setup just north of the border in NY state than in NJ.
Most of NJ municipalities have been known to be sticklers when it comes to building, construction, commercial codes. I've toured many distilleries across the US, and based on what I've experienced here, and known from other ventures, they would have never been approved in that manner here. NJ is made up of 565 municipalities, each one run like it's own little political kingdom, with it's own officials and inspectors looking to protect their turf. If you do set up on this side of the river, I suggest you spend time groveling before these kings until you find one sympathetic to your cause, because fighting them afterwards will be costly and time consuming. Sounds a bit harsh, but NJ is just not welcoming to small business, these guys would fall all over themselves to help a billion dollar company set up shop, because it means advancing their careers. Little guy? You are a bother. I've lived in NJ nearly 40 years.
Other issue on this side of the river are property taxes, which are going to impact you whether you buy or lease, this is especially the case if you are looking at a triple net lease here in Jersey, be sure to fully burden that rate when comparing to PA. Comparing gross to gross, it's going to be more expensive out here.
PA is a control state, NJ is not, understand what it means to do business in both.
Not sure if you are planning on being around the 78 or 80 corridors, but I believe there is someone setting up shop in Philipsburg (Nick Piperata). Also, Teton Vodka posted some news about another new startup in the Rockaway area (80 corridor).
There are a number of new startups coming to the table. At this pace, NJ is going to lead the country in distilleries per capita in the next 3 years, no foolin.
I've also been trying to organize those who I know of into a NJ distillers guild of sorts, but everyone is too busy trying to build a business to do anything about that.
Shoot me a message, seems you are close enough to meet up for a beer or two.