Section 31.11. Definitions

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, regis ters

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 swim ming 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 sys tem)

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 involv ing 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

The provisions of this § 31.11 adopted April 14, 1972, effective April 14, 1972, 2 Pa.B. 667; amended September 26, 1975, effective September 27, 1975, 5 Pa.B. 2538 through August 19, 1983, effective August 20, 1983, 13 Pa.B. 2554. Immediately preceding text appears at serial pages (40199) and (40200).

Notation

Notes of Decisions

A property that is installed or attached so as to not become a permanent part of the real estate is subject to a sales tax because it falls under the definition of ‘‘sales activities’’ in § 31.11. Regarding medical equipment, § 31.11 only uses the example of nurses’ aid stations as presumed to be a permanent part of the property and thus subject to a sales tax. Northeastern Pennsylvania Imaging Center v. Commonwealth, 35 A.3d 752 (Pa. 2011).

Cross References

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).