Please wait while the document is loaded.

A00967
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
568
Session of
2021
INTRODUCED BY ARGALL, PHILLIPS-HILL, MARTIN, J. WARD, REGAN,
YUDICHAK AND STEFANO, APRIL 16, 2021
REFERRED TO FINANCE, APRIL 16, 2021
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in sales and use tax, further providing for the
definition of "building machinery and equipment."
definitions.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 201(pp) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
and the section is amended by adding a clause to read:
Section 201. Definitions.--The following words, terms and
phrases when used in this Article II shall have the meaning
ascribed to them in this section, except where the context
clearly indicates a different meaning:
* * *
(pp) "Building machinery and equipment." Generation
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
equipment, storage equipment, conditioning equipment,
distribution equipment and termination equipment, which shall be
limited to the following:
(1) air conditioning limited to heating, cooling,
purification, humidification, dehumidification and ventilation;
(2) electrical;
(3) plumbing;
(4) communications limited to voice, video, data, sound,
master clock and noise abatement;
(5) alarms limited to fire, security and detection;
(6) control system limited to energy management, traffic and
parking lot and building access;
(7) medical system limited to diagnosis and treatment
equipment, medical gas, nurse call and doctor paging;
(8) laboratory system;
(9) cathodic protection system; or
(10) furniture, cabinetry and kitchen equipment.
The term shall include boilers, chillers, air cleaners,
humidifiers, fans, switchgear, pumps, telephones, speakers,
horns, motion detectors, dampers, actuators, grills, registers,
traffic signals, traffic signal foundations, poles and mast
arms, sensors, card access devices, guardrails, medial devices,
floor troughs and grates and laundry equipment, together with
integral coverings and enclosures, whether or not the item
constitutes a fixture or is otherwise affixed to the real
estate, whether or not damage would be done to the item or its
surroundings upon removal or whether or not the item is
physically located within a real estate structure. The term
"building machinery and equipment" shall not include guardrail
posts, pipes, fittings, pipe supports and hangers, valves,
A00967 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
underground tanks, wire, conduit, receptacle and junction boxes,
insulation, ductwork and coverings thereof.
* * *
(mmm) "Traffic signal." A highway, street or pedestrian
path traffic signal by which traffic is alternately directed to
stop and permitted to proceed or traffic is informed of related
transportation developments or is cautioned to reduce speed. The
term shall include, but not be limited to, traffic systems,
intelligent transportation systems, signal heads, warning signs,
adaptive systems, cameras, controller cabinets and wiring.
Section 2. This act shall take effect in 60 days.
A00967 - 3 -
1
2
3
4
5
6
7
8
9
10
11