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61 Pa. Code § 31.11. Definitions.


§ 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)


     Awnings (other than cloth)

     Ballast, light

     Backboxes, electrical

     Blacktop (installed-contract Form No. MS-944)

     Boilers (including related accessories)


     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)


     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


     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 (home stair model)

     Emergency lighting (built-in)


     Excavating (cellars)

     Fans, exhaust (built-in)


     Fire alarm system


     Fire protection system


     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 ‘‘medial 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)


     Laboratory tables (with plumbing, utilities)


     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


     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


        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)


     Scales, pit


     Sealant, driveway

     Security alarm system

     Security systems (burglar, smoke and fire alarm, and the like)

     Septic tank and pipes



     Siding (aluminum, metal or vinyl)


     Solar energy system

     Smoke alarm system


     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



     Traffic control equipment foundation material (example: concrete, stud and    anchor bolts)


     Vacuum systems, central


     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).

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).

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