Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article II - Sales and Use Tax › Chapter 31 - IMPOSITION › CONSTRUCTION CONTRACTORS › Section 31.11 - Definitions

Current through Register Vol. 54, No. 28, July 13, 2024
The following words and terms, when used in this
						  section and §§
												31.12-31.16, have the following
						  meanings, unless the context clearly indicates otherwise:
Construction contract
-A contract,
						  whether lump sum, cost plus, unit price or time and materials under which a
						  person agrees to perform construction activities.
Construction activities
-An activity
						  resulting from an agreement or contract under which a contractor attaches or
						  affixes tangible personal property to real estate so as to become a permanent
						  part thereof. Construction activities also include the service of repairing
						  real estate even though tangible personal property is not transferred by a
						  contractor in conjunction with the repairs which he makes. In the absence of
						  satisfactory evidence to the contrary, the following items are presumed to
						  become a permanent part of real estate:
Air, chiller
Air conditioner, wall including filters, diffusers,
						  grilles, registers
Air conditioning system, central including filters,
						  diffusers, grilles, registers
Air, handler
Alarm systems (smoke, fire, burglar, security)
Asphalt
Awnings (other than cloth)
Ballast, light
Backboxes, electrical
Blacktop (installed-contract Form No. MS-944)
Boilers (including related accessories)
Bricklaying
Bridge (construction)
Building (moving a building)
Building (prefabricated, precut log, steel)
Burglar alarm systems
Cabinets (attached by screws or fasteners and the
						  like)
Can and bottle crusher (built-in)
Car wash equipment
Carpets (attached by tacking, adhesive, hooks, tape or
						  other methods)
Carports
Ceiling (drop)
Ceiling, molding trim
Chalkboard attached by bolts, nails or screws
Chimney cover
Chimney damper
Circuit breaker
Circulating pump
Computer rooms, wall and flooring
Condenser, heating and air conditioning
Conduit
Control center (motor)
Cooler, display (center cooling system)
Dehumidifier (installed in hot air system)
Dishwasher (built-in)
Disposal, garbage
Dock leveling equipment
Doors, folding fabric
Doors, overhead, garage
Electrical fixtures and outlets
Elevators
Elevators (home stair model)
Emergency lighting (built-in)
Escalators
Excavating (cellars)
Fans, exhaust (built-in)
Fencing
Fire alarm system
Fireplaces
Fire protection system
Flagpole
Floor covering (tile, linoleum, and the like)
Fuel saving units (installed in heating units)
Furnaces (electric, gas, oil) including accessories and
						  filters
Freezer, walk-in
Garage door opener, mechanical, electronic, and the
						  like
Glass (window)
Glass tint material
Guard rails (see also "Medical barriers" this
						  listing)
Heaters, baseboard, electrical
Heating fan, coil
Heating systems, central (including distribution
						  system, exchanger)
Hospital equipment Nurses aid stations
Housing, prefabricated
Insulation (building)
Ironwork (ornamental)
Joists
Laboratory tables (with plumbing, utilities)
Landscaping
Lavatories (partition, soap dispenser, toilet tissue
						  dispenser, towel dis penser, dryer, urinal, mirror)
Lifts (hydraulic vehicular)
Lighting fixtures, wires and switches (see also
						  "Backbox" this listing)
Lighting system foundation material (example: concrete,
						  stud and anchor bolts, and the like)
Lighting systems (exterior) embedded in concrete
Lighting, traffic, foundation materials (example:
						  concrete, stud and anchor bolts, and the like)
Lightning rods
Locks, door
Mantels, fireplace
Mausoleums
Medial barriers, highway (embedded in ground or
						  concrete)
Mirrors (attached by screws or bolts)
Oil burners
Ovens (built-in)
Painting (a building or construction)
Parking facility control equipment foundation
						  material
Partitions (attached by means of bolts or
						  screws)
Patio covers (other than cloth)
Playground equipment foundation material (example:
						  concrete, bolts, and the like)
Pumps, water (above ground and submersible)
Railing (porch)
Range, cooking (wood or coal)
Refrigerator, walk-in
Restaurant equipment
Bins, storage
Bun steamer, connected to water system
Electrical systems
Exhaust ventilators
Faucets
Plumbing systems
Refrigerator, walk-in
Scullery sink
Shelving, built-in
Sinks, vegetable and scullery
Steamer, high speed, connected to water system
Road (construction)
Roofing (repairs)
Saunas
Scales, pit
Scotchtint
Sealant, driveway
Security alarm system
Security systems (burglar, smoke and fire alarm, and
						  the like)
Septic tank and pipes
Shrubbery
Shutters
Siding (aluminum, metal or vinyl)
Sink
Solar energy system
Smoke alarm system
Spouting
Sprinkler system
Stair lift
Swimming pool accessories (installed or attached to an
						  in-ground swimming pool)
Swimming pools (installed in-ground)
Tank, storage
Television, cable distribution system including
						  equipment mounted on the home owner's TV set
Temperature controls (installed as part of heating or
						  air conditioning system)
Tennis courts
Tile
Toilets
Traffic control equipment foundation material (example:
						  concrete, stud and anchor bolts)
Trees
Vacuum systems, central
Vanities
Ventilating systems
Wall paper
Washer, dish (built-in)
Water chillers
Water heaters
Windows, storm
Wires, electrical
Woodburning stoves
Contractor
-A person engaged in
						  performing a construction contract or construction activities. The term
						  includes prime contractors and subcontractors.
Sales activities
-An activity resulting
						  from an agreement or contract under which a contractor transfers tangible
						  personal property or performs services upon tangible personal property
						  belonging to another person and installs the property so as not to become a
						  permanent part of the real estate. In the absence of satisfactory evidence to
						  the contrary, the following items are presumed not to become a permanent part
						  of real estate:
Air conditioner, window including filters
Amplifiers, all (Beck Electric) Antenna,
						  television
Appliances (not built-in) Auditorium type
						  seating
Awnings (cloth) Backboxes, clock (Beck Electric)
						  Baseboard, trane (plug-in) Basketball backstop (bolted) Blacktop (materials
						  contract Form No. MS-963) Bleachers
Blinds (venetian) Bowling alleys and pin setting
						  equipment
Bulb, lamp
Buss duct
Cabinets (free standing) Can and bottle crusher
Carpets (unattached room size) Chalkboard (attached by
						  hooks) Church pews
Clock, master clock and program relay equipment (Beck
						  Electric) Clock system, clock backbox, wiring (Beck Electric) Communication
						  equipment
Conveyors
Cooler, display (unit self-contained) Dehumidifier
						  (free standing) Dental chairs and accessories
Dishwasher (free standing) Dispensing equipment, soda
						  and liquor
Drapes
Dryer, clothes (free-standing) Emergency lighting
						  (portable battery operated) File cabinets
Fire extinguishers
Fixtures, shelving, islands, (store) Freezers (home)
						  Furniture
Fuses
Generators, electrical
Grave marker foundations
Grill, cooking
Gymnasium equipment (portable) Hospital
						  equipment
Doctor paging system
Nurse calling system
Operating room lights
Oxygen and gas systems
Patient wall unit
TV calling system
TV monitoring system
Hydro therapy equipment and accessories
Laboratory tables (without plumbing, utilities) Lamps,
						  portable
Library shelving
Lighting, emergency (portable battery) Lighting, stage,
						  including power tracks
Lighting, traffic (not foundation material) Lighting
						  systems street and parking in which fixtures are attached to pre pared
						  foundations by bolt (not including foundation material or under ground wiring
						  and conduit) Linoleum (not attached to floor; see §
												58.13 (relating to carpeting and
						  other floor coverings)) Loud speakers, assemblies (Beck Electric) Medial
						  barriers, highway (pre-cast cement free standing) Microphones
Mirrors (attached by hooks) Modulars, room dividers,
						  not attached
Parking facility control equipment (not including
						  foundations) Playground equipment (freestanding) Poles traffic light and
						  luminaries when attached to concrete bases by means of bolts not including
						  foundation material
Racks, bicycle
Radio sets
Railroad signal equipment
Range, cooking (gas, electric) Rectifier, electrical
						  (Beck Electric) Refrigerators (home) Restaurant equipment
Board, cutting
Cabinet, warming, portable
Can opener
Cutter/mixer, vertical
Cutting boards
French fryers
Gas grill
Mixer
Peeler, potato
Rack, oven
Rack, pan
Shelving, portable
Slicer
Truck, dish
Truck, food
Truck, tray and silverware
Truck, utility
Scales, portable
Screen, projection
Seating (auditorium, stadium, and the like) Signal
						  head, traffic
Signs (electric, neon, wood, metal or plastic attached
						  by bolts or screws) Sound equipment (including amplifiers, transformers and
						  microphones) (Beck Electric) Stone, sand, gravel, and the like, delivered on
						  pile or spread but not involving a contract of installation
Swimming pool accessories (freestanding or installed on
						  an aboveground swimming pool) Swimming pools (installed aboveground)
						  Switchgear, electric (Beck Electric) Telephone communication equipment
Television sets, wiring and antennas
Television transmission or receiving facility
Traffic control equipment (not foundation material)
						  Transformers (Beck Electric) Venetian blinds
Washer (clothes-freestanding) Washer, dish
Water cooler, drinking
Water softener and filtration equipment
Wired music equipment
X-ray Equipment
X-ray Illuminator
This section cited in 61 Pa. Code §
														31.13 (relating to claims for
							 exemptions); 61 Pa. Code §
														46.3 (relating to construction
							 contractor installing stained glass windows); 61 Pa. Code §
														46.7 (relating to nonresident
							 contractors); and 61 Pa. Code §
														46.8 (relating to industrialized
							 housing).