1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An 
2act relating to tax reform and State taxation by codifying 
3and enumerating certain subjects of taxation and imposing 
4taxes thereon; providing procedures for the payment, 
5collection, administration and enforcement thereof; providing 
6for tax credits in certain cases; conferring powers and 
7imposing duties upon the Department of Revenue, certain 
8employers, fiduciaries, individuals, persons, corporations 
9and other entities; prescribing crimes, offenses and 
10penalties," in sales and use tax, further providing for the
11definition of "building machinery and equipment."

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1. Section 201(pp) of the act of March 4, 1971
15(P.L.6, No.2), known as the Tax Reform Code of 1971, added April
1623, 1998 (P.L.239, No.45), is amended to read:

17Section 201. Definitions.--The following words, terms and
18phrases when used in this Article II shall have the meaning
19ascribed to them in this section, except where the context
20clearly indicates a different meaning:

21* * *

22(pp) "Building machinery and equipment." Generation

1equipment, storage equipment, conditioning equipment,
2distribution equipment and termination equipment, which shall be
3limited to the following:

4(1) air conditioning limited to heating, cooling,
5purification, humidification, dehumidification and ventilation;

6(2) electrical;

7(3) plumbing;

8(4) communications limited to voice, video, data, sound,
9master clock and noise abatement;

10(5) alarms limited to fire, security and detection;

11(6) control system limited to energy management, traffic and
12parking lot and building access;

13(7) medical system limited to diagnosis and treatment
14equipment, medical gas, nurse call and doctor paging;

15(8) laboratory system;

16(9) cathodic protection system; or

17(10) furniture, cabinetry and kitchen equipment.

18The term shall include boilers, chillers, air cleaners,
19humidifiers, fans, switchgear, pumps, telephones, speakers,
20horns, motion detectors, dampers, actuators, grills, registers,
21traffic signals, traffic signal foundations, poles and mast 
22arms, sensors, card access devices, guardrails, medial devices,
23floor troughs and grates and laundry equipment, together with
24integral coverings and enclosures, whether or not the item
25constitutes a fixture or is otherwise affixed to the real
26estate, whether or not damage would be done to the item or its
27surroundings upon removal or whether or not the item is
28physically located within a real estate structure. The term
29"building machinery and equipment" shall not include guardrail
30posts, pipes, fittings, pipe supports and hangers, valves,

1underground tanks, wire, conduit, receptacle and junction boxes,
2insulation, ductwork and coverings thereof.

3* * *

4Section 2. This act shall take effect in 60 days.