Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Comments
Cite(s)
Caissons:
Caissons
T
72 P.S. § 7202(a)
Carpentry - Finished (and Accessories):
1 -1/2" horizontal trim
1" vertical wood trim
Maple Trim at "wood on walls"
Two piece wood chair rail
Wood veneer column surrounds
T
T
T
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
Carpentry - Miscellaneous:
Blocking for interior finishes
T
72 P.S. § 7202(a)
Carpentry - Rough:
Blocking for custom millwork
T
Wood blocking
T
Casework:
1/4" Cork panels ( 9" high ):
NT
1/4" Tackable surface
NT
2" Corian top
NT
2.5' deep P Lam counter
NT
26" deep P Lam top on 1"substrate w/ corian bullnose
edge
3/4" corian top w/ 1/2" round self bullnose edge
NT
NT
Alcove
NT
Last Updated: 10-12-2006
Wood reinforcement installed inside of the partitions to
anchor wall cabinets or other millwork items. D/R - Not an
integral covering or enclosure.
Wood reinforcement installed inside of the partitions to
anchor wall cabinets or other millwork items. D/R - Not an
integral covering or enclosure.
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
1 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Casework (cont.):
Art glass panel in wall cabinets
NT
Base cabinet
NT
Bench
NT
Caulking
NT
Closet rod and shelf
NT
Corian top w/ 5" splash
NT
Corian window sills - interior, e.g., pass-through, sill
similar to countertop
Corian window sills - sill for exterior window
NT
Curved wood base
NT
Desk
NT
Drawer base unit
NT
Fabric wrapped panels
NT
Fire treated wood blocking
T
T
Free standing unit
NT
Hardwood and laminate panels
NT
Keyboard tray
NT
Lockers
NT
Metal laminate
NT
Last Updated: 10-12-2006
Comments
Cite(s)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
2 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Casework (cont.):
Metal LP base
NT
Metal panel
NT
New filler panels
NT
New metal base cabinet
NT
Open cabinet for TV
NT
P Lam base cabinets
NT
P Lam counter tops
NT
P Lam counter tops w/ 4" high backsplash
NT
P Lam end panel
NT
P Lam exterior face panels
NT
P Lam face panel framing
NT
P Lam Face Panel framing 2"x4" studs
NT
P Lam interior fixed face panels
NT
P Lam interior removable face panels
NT
P Lam open shelving w/ two adjustable shelves
NT
P Lam wall cabinets
NT
P.Lam base cabinets
NT
P.Lam bench w/ end panels
NT
Last Updated: 10-12-2006
Comments
Cite(s)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
3 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Casework (cont.):
P.Lam counter tops
NT
P.Lam file cabinets
NT
P.Lam open shelving
NT
P.Lam wall cabinets
NT
Painted steel support brackets
Planter
T/NT
NT
Privacy screen
NT
Shelf
NT
Shelf and coat rod
NT
Solid surface transaction counter (15")
NT
Solid surface work station (24")
NT
T/NT
Storage cabs
NT
Tall catheter cabinets w/ five adjustable shelves
NT
Tall catheter cabinets w/ pegboard & one adjustable
shelf
Toilets
NT
NT
Transluscent pnel
NT
Last Updated: 10-12-2006
Taxable if not part of the cabinet
T
Porc T face framing
Steel support brackets
Comments
Taxable if not part of the cabinet
Cite(s)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
4 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Casework (cont.):
Upholstered bench
NT
Upholstered daybed
NT
Upper transaction counter
NT
Whiteboard, bulletin boards, tackboards, chalkboards
Wood veneer face panels
Work rom ktchenette
Ceilings - Accoustical Panel:
Suspended acoustic panel ceilings
Suspended soffit system @ patient rooms
ACT-3, 24" x 24" clean room mylar, w/ 15/16" grid
ACT-1, 2' x 2' Armstrong Omega
ACT-2, 2' x 2' Armstrong Dune
ACT-3, 2' x 2' Armstrong clean room mylar
T
NT/T
NT
Comments
Cite(s)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
D/R - Taxable as property other than BME obtained 72 P.S. § 7201(pp)(10); 72 P.S. §
pursuant to a construction contract. 72 P.S. § 7201 7204(10)
(o)(17).
D/R - NT when used for cabinetry; T when used on walls. 72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
T
T
T
T
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
Cementitious Dampproofing:
Single coat, non-shrink cementitous membrane
T
72 P.S. § 7202(a)
Concrete - Bituminous Concrete Pavement:
2" bituminous wearing course
4" bituminous base course
6" stone subbase
Concrete barriers for phased construction
Temp barricades and signage
T
T
T
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
Ceilings - Metal System:
Attenuation & thermo set enamel painted finish
Perforated metal panel system w/ concealed grid,
sound
Last Updated: 10-12-2006
5 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Comments
Concrete - Cast in Place:
Anchor Bolts and leveling plate
Box out for expansion joints
Brick shelf
T
T
T
D/R - Not an integral covering or listed type of equipment.
Column footings
Column piers
Concrete 3000 PSI
Concrete beams
Concrete column footings
Concrete placing
Concrete trench drain / curb
Control joints
Curb under exterior wall @ roof
Cure and seal
Dowel reinf into existing foundation
Elevated slab, 12"
Elevator pit slabs
Elevator pit walls
Expansion joints
T
T
T
T
T
T
T
T
T
T
T
T
T
T
T
D/R - Not an integral covering or listed type of equipment.
Fill metal stair landings
T
D/R - Not an integral covering or listed type of equipment.
Fill metal stair pans
T
D/R - Not an integral covering or listed type of equipment.
First floor slab at link
Footings - columns and walls
T
T
D/R - Not an integral covering or listed type of equipment.
Form brick shelf
Form pour stops
Formwork
Foundation/Retaining walls - concrete
T
T
T
T
D/R - Not an integral covering or listed type of equipment.
Grade beam 1/S401
Grout base plate
Grout elevator sill angles
T
T
T
Last Updated: 10-12-2006
Cite(s)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
6 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Concrete - Cast in Place (cont.):
Grout expansion joints
Handicap ramp wall and footings
T
T
Hang forms for sump pit
Housekeeping pads
T
T
Infill depressed slab around dexotex
Misc curbs and pads
Perimeter insulation
Pilasters - concrete
T
T
T
T
Premium for depressed slab for MRI room on 1st floor
T
Premium for depressed/sloped slab for patient
showers, all floors
Pump
NT
T
Reinforcing steel
T
Retaining wall and footings
Rigid perimeter insulation
T
T
Saw cut control joints
T
Site walls, planters, seats, etc.
Slabs - concrete
T
T
Stair wall footing at lower drop-off
Styrofoam fill
Temp stair treads
Tie beams & toe boards
Vapor barrier
T
T
T
T
T
Wire mesh
T
Last Updated: 10-12-2006
Comments
Cite(s)
72 P.S. § 7202(a)
72 P.S. § 7201(pp)(6); 72 P.S. §
7204(10)
72 P.S. § 7202(a)
D/R - Not an integral covering or listed type of equipment. 72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
D/R - Not an integral covering or listed type of equipment. 72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
Integral part of diagnosis and treatment equipment. D/R - 72 P.S. § 7201(pp)(7); 72 P.S. §
Not an integral covering or enclosure. BME does not
7204(10)
include foundations.
As described, floor sloped in patient's bathroom to make 72 P.S. § 7201(pp)(3); 72 P.S. §
room shower stall.
7204(10)
D/R - Pump for cast-in-place concrete work not part of
72 P.S. § 7201(pp)(3); 72 P.S. §
plumbing system.
7204(10)
D/R - Not an integral covering or listed type of equipment. 72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a)
D/R - Not an integral covering or listed type of equipment. 72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
D/R - Not an integral covering or listed type of equipment. 72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a)
D/R - Not an integral covering or listed type of equipment. 72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
D/R - Not an integral covering or listed type of equipment. 72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
D/R - Not an integral covering or listed type of equipment. 72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
D/R - Not one of listed equipment items.
7 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Comments
Cite(s)
Concrete - Curbs and Sidewalks:
6" Reinforced concrete paving
Concrete for sidewalk, stairs, paving, curbs
Dry shake color hardener
Joint sealants
Reinforcing wire mesh
T
T
T
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
Concrete - Superstructure (Fill):
6" thick Nor. wt, 4000 psi concrete (incl 5% waste)
T
72 P.S. § 7202(a)
Concrete Unit Pavers:
6" x 9" x 3" Concrete pavers in traffic islands,
sidewalks
1" bituminous setting bed
Joint sealants
T
72 P.S. § 7202(a)
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
Corner Guards:
Partition ends
Surface mount vinyl/acrylic corner guards
T
T
A plastic angle mounted on an outside corner of drywall
partition
72 P.S. § 7202(a)
72 P.S. § 7202(a)
Curtain Track:
Cubical curtains
Extruded aluminum curtain track (curtain furnished by
owner)
Extruded aluminum curtain track w/ curtain holders
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
T
72 P.S. § 7202(a)
Curtain Wall - Glaxed Aluminum:
Curtain wall at stair tower
T
72 P.S. § 7202(a)
Demolition:
Temporary doors
Temporary protection
T
T
Last Updated: 10-12-2006
D/R - Used by construction contractor - no transfer.
D/R - Used by construction contractor - no transfer.
72 P.S. § 7204(10)
72 P.S. § 7204(10)
8 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
Demolition - Building
Temporary barricades
Temporary fencing
T/NT
Comments
Cite(s)
T
T
D/R - Used by construction contractor - no transfer
D/R - Used by construction contractor - no transfer
72 P.S. § 7201(o)(17)
72 P.S. § 7201(o)(17)
Demolition - Selective:
Temporary partitions, doors at connection under
roadway
Temporary roof tie-in
Temporary shoring
T
D/R - Contractor's use is taxable.
72 P.S. § 7201(o)(17)
T
T
D/R - Contractor's use is taxable.
D/R - Contractor's use is taxable.
72 P.S. § 7201(o)(17)
72 P.S. § 7201(o)(17)
Demolition - Site:
Demo guardrail
T
D/R - Used by construction contractor - no transfer
72 P.S. § 7201(o)(17)
Devices & Branch Circuiting:
3/4" EMT w / # 12
T
3/4" EMT w / # 12
T
Bed receptacles
NT
Boxes & supports
T
Ceiling box w/ removable screw cover
T
Conduit
T
D/R -EMT = electrical metallic tubing (conduit)
D/R - Box is taxable; receptacle - NT.
Door opener
Door operator controller
Duplex receptacles
T
T
NT
D/R - Box is taxable; receptacle - NT
Duplex receptacles (normal)
NT
D/R - Box is taxable - Receptacle - NT
GFI Receptacles
NT
D/R - Box is taxable; receptacle - NT
GFI receptacles (normal)
NT
D/R - Box is taxable - Receptacle - NT
Last Updated: 10-12-2006
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
9 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Device & Branch Circuiting (cont.):
Heat trace cable
T
Junction boxes
T
Main disconnect switch GEMS
Nonferrous Liquid tight wiring trough
Outlets
NT
T
NT
Power pole
T
Pull boxes
T
Surface raceway
Surface wall duct at floor level
Terminal wall box w/flanged ends
T
T
T
Three compartment wiring trough
T
Thru wall box
T
Distribution Equipment:
15 KV Tie Breaker between Sub 13 & Sub 14
NT
30KVA Transformer 3ph, 4w, 480 to 120/208
NT
ATS 480V, 600A, 3ph. 4w
NT
Last Updated: 10-12-2006
D/R - Box is taxable; outlet - NT
D/R - Not one of the listed equipment types.
NT
15KV / 480V 3000KVA Substation with (2) 2000A,
brks,(1) 1200A,brks, (1) spare.
15KV Sw. Gear (5 Fused Sections)
Distribution Feeders - 15KV, 750KCMIL, Pothead at
pole
Comments
NT
T
Pothead is insulated fitting.
Cite(s)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
10 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Distribution Equipment (cont.):
Distribution Feeders - 15KV, 750KCMIL, terminations
T
Distribution Feeders - 4" Galv. rigid conduit
T
Distribution Feeders - 75KVA Transformer 3ph, 4w,
480 to 120/208
Distribution Feeders - Panel 480/277, 3ph, 4w, 150A.
MCB, 42 Cir.
Distribution Feeders - Photocell (mounted on roof)
Tork # 2101
Distribution Feeders - Remote emergency button
Distribution Feeders - Seismic bracing
Emergency Power - Generator # 1 1500KW,
4160/2400
Emergency Power - Generator # 1 control cabinet
Emergency Power - Generator neutral grounding
resistor
Emergency Power - Master control
NT
NT
NT
NT
T
NT
NT
Exterior 15KV fused loop switch, 40 KAIC (3 Sections)
NT
Generator plant to essential power 4/0 bare
Last Updated: 10-12-2006
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
Circuit breaker panel
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
Integral part of electrical system - installed so that system 72 P.S. § 7201(pp)(2); 72 P.S. §
can withstand earthquakes. D/R - Not one of the listed
7204(10)
equipment types or an integral covering or enclosure.
Electrical system control panel
NT
NT
Electrical system control panel
NT
T
NT
Cite(s)
Fitting
NT
Emergency Power - Paralleling switchgear 1200A,
4160/2400V, 3ph,4w, with (3) main 1200AF Generator
brks & (5) main disconnects
Emergency Power - Remote emergency button
Feed to & from ATS 480V, 600A, 3ph. 4w
Comments
Description of wiring to and from a section of equipment
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
11 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
Distribution Equipment (cont.):
Interior 15KV fused interrupter switch 42 KAIC (3
Sections)
Lifting equipment
T/NT
NT
T
Lighting contactors asco # 917-12-20-3-1-47D-C
NT
Panels 480/277V, 3ph, 4w, 600A. MLO 42 Cir
(42KAIC)
NT
Doors - Access Doors:
Access doors for toilet room plumbing - furnish only
T
Doors - Hardware:
Door hardware set
Finish door hardware, furnished only
T
T
Doors - Wood:
Flush wood doors w/ American Beech veneer - furnish
only
3'0"x7'0" Beech door flush
Solid core, flush, wood veneer doors, furnished only
T
T
Doors - Roll Up:
10'-6"x16'-8" Coiling overhead door
Powder coated finish for overhead door
T
T
Last Updated: 10-12-2006
T
Comments
Cite(s)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
Rented equipment - taxable unless purchased directly by 72 P.S. § 7201(o)(17)
Hospital
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
Doors will be purchased by general contractor and
installed by the drywall contractor
Hardware will be purchased by general contractor and
installed by the drywall contractor
Doors will be purchased by general contractor and
installed by the drywall contractor
Doors will be purchased by general contractor and
installed by the drywall contractor
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
12 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Doors - Standard Steel:
3'0"x7'0" Flush hollow metal door
T
Doors and Frames - Standard Steel:
Interior hollow metal doors - furnish only
T
Interior hollow metal door frames - furnish only
T
Hollow metal door frame
Hollow metal doors
3'0"x7'0" Welded hollow metal door frame
52"x 52" Hollow metal borrowed lite (lead lined)
T
T
T
NT/T
Comments
Cite(s)
72 P.S. § 7202(a)
Doors will be purchased by general contractor and
installed by the drywall contractor
Doors will be purchased by general contractor and
installed by the drywall contractor
Integral part of diagnosis and treatment equipment if
special enclosure for MRI room. (lead-lined)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
Doors/Frames/Hardware ( Furnish Only ):
24"x8'0" Clear tempered glass at sidelight
T
Doors, frames & hardware will be purchased by general
contractor and installed by the drywall contractor
72 P.S. § 7202(a)
3'0"x7'0" white maple door w/ 12"x66" Light
T
Doors, frames & hardware will be purchased by general
contractor and installed by the drywall contractor
72 P.S. § 7202(a)
3'x7' Hollow metal frame
T
Doors, frames & hardware will be purchased by general
contractor and installed by the drywall contractor
72 P.S. § 7202(a)
6'0"x7'0" Flush hollow metal door
T
Doors, frames & hardware will be purchased by general
contractor and installed by the drywall contractor
72 P.S. § 7202(a)
Glass shelf w/ brackets @ display cases ( 1/2"
tempered glass )
T
Doors, frames & hardware will be purchased by general
contractor and installed by the drywall contractor
72 P.S. § 7202(a)
Sidelite -3'x8'
T
Doors, frames & hardware will be purchased by general
contractor and installed by the drywall contractor
72 P.S. § 7202(a)
Transom - 1'x3'
T
Doors, frames & hardware will be purchased by general
contractor and installed by the drywall contractor
72 P.S. § 7202(a)
Last Updated: 10-12-2006
13 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Comments
Cite(s)
Doors/Frames/Hardware ( Furnish Only (cont.)):
Type S Frame- Window
T
Drywall - Gypsum:
Flat suspended ceilings
Interior partitions
Soffits
T
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
Earthwork:
Fill at building
Foundation/ Retaining wall
Temporary fence
T
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7201(pp)(6); 72 P.S. §
7204(10)
Temporary gates
T
Control system limited to traffic access. D/R - Temporary
gates for worksite are taxable because 204(10) exempts
materials used and transferred in the construction of a
real estate structure other than building machinery and
equipment. BME does not includ
72 P.S. § 7201(pp)(6); 72 P.S. §
7204(10)
Electrical:
225A EMT (EMT - electrical metallic tubing)
T
D/R - Conduit
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
3 way switches
Doors, frames & hardware will be purchased by general
contractor and installed by the drywall contractor
Control system limited to traffic access. D/R - Temporary
fence for worksite is taxable because 204(10) exempts
materials used and transferred in the construction of a
real estate structure other than building machinery and
equipment. BME does not include
NT
3/4" EMT w/ # 12
T
D/R - EMT - Electrical Metallic Tubing - conduit
4" PVC SCH 40
T
Conduit
Last Updated: 10-12-2006
72 P.S. § 7202(a)
14 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Electrical (cont.):
480V/150A Panelboard
NT
90Amp, 600V, shunt trip breaker
NT
Alkco Super Inch SF332 Series, 277V
NT
Ceiling box w/ removeable screw cover
T
Columbia P422-3, 2x2, 2lamp, w/dimming ballast
120V
Conduit
NT
Dimmer switches
NT
Door opener buttons
NT
Door push plates
NT
Double throw 200A, 600V, 3P, manual trans. switch
NT
Duplex receptacles
NT
Electric door control panel
NT
Emergency battery units w/ dual head
NT
Exit light
NT
T
Floor box
T
Flush wall outlet box
T
Last Updated: 10-12-2006
Specialized lighting fixture.
T
Fixture whips
GFI receptacles
Comments
NT
D/R - Box - Taxable; Receptacle - NT
Cite(s)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
15 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
Electrical (cont.):
Junctions boxes
Kirlin RR60935, 9"downlight, lamp 150 A 21, non
ferrous metal
Main disconnect switch GEMS # R4503AT
T/NT
T
NT
NT
Metalux 2GC Series 277V.2 x 2, 2 lamps,4 5/8" para
contoured
New essential power precast manhole 6' x 8' x 7'
NT
Panel 1NL1-2A
NT
Portfolio 7226 Series 2 lamp fluor. downlite
NT
Pull box with screw cover
Push button for shunt trip breakers
Racking in manhole
T
NT
T
NT
Single pole switches
NT
Surface raceway
T
Surface wall duct at floor level
T
Terminal box w/ flanged ends
T
Three Compartment 3.5" x 18" wiring trough
T
Thru wall box
T
Last Updated: 10-12-2006
D/R - Not one of the specified equipment types
T
Remote emerg. heads
Warning lite Alkco "Darkroom Safe Lite"
Comments
NT
Taxable as pipe supports and hangers
Cite(s)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
16 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Comments
Electrical - Sitework:
4" GRC nipples for ductbanks
T
Conduit
4" PVC Sch 40
T
Conduit
New essential power precast manhole 6' x 8' x 7'
T
D/R - Not one of the specified equipment types
Racking in manhole
T
Taxabel as pipe supporters and hangers
Weatherproof pull box 36x42x42 Nema 3 R
T
Electrical Systems:
Ground bars 2" x 1/4" x 24" long copper bar
T
Ground loop
T
Grounding ductbank
T
Grounding riser
T
Elevators - Electrical Traction:
Passenger and service elevators
Stainless steel HM hoistway doors and frames
T
T
Last Updated: 10-12-2006
Integral part of electrical system - provides grounding for
entire system. D/R - Not in one of the exempt equipment
categories.
Integral part of electrical system - provides grounding for
entire system. D/R - Not in one of the exempt equipment
categories.
Integral part of electrical system - provides grounding for
entire system. D/R - Not an integral covering or enclosure
or a listed equipment type.
Provides grounding for entire system. D/R - Not an
integral covering or enclosure or a listed equipment type.
Cite(s)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
73 P.S. § 7202(a); 72 P.S. §
7201(pp)
74 P.S. § 7202(a); 72 P.S. §
7201(pp)
75 P.S. § 7202(a); 72 P.S. §
7201(pp)
76 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
17 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Comments
Cite(s)
Elevators - Vents:
Elevator vents
T
Ventilation system - installed in the roof of the elevator
72 P.S. § 7201(pp)(1); 72 P.S. §
shafts to allow smoke to escape in the event of a fire. D/R 7204(10)
- P.S. § 7201 (pp)(1) is limited to air conditioning &
(pp)(6) is limited to alarms
Entrance Mats:
Recessed walk-off mats w/ aluminum frame
T
Permenantly installed
Entrances & Storefronts - Aluminum:
20" deep metal fins at jambs
T
Control system limited to building access. D/R - Not one
of the listed equipment types.
3-0x7-0 Medium stile entrance door
8" mullion caps
T
T
Aluminum double opening entrance w/ sidelights and
transom
Automatic door operators
T
T
Automatic entrances sliding door system
T
Fixed, 1/4" tempered, clear, 3.5" frames
T
Site and rail doors
T
Erosion Control:
Temporary fencing
T
Silt fence
T
Excavation and Foundations:
Egress landing / Stairs
1/2" filler control joints
Pump
6" Stone
Formwork for cast-in-place stairs ( 3 Risers )
T
T
T
T
T
Last Updated: 10-12-2006
72 P.S. § 7202(a)
72 P.S. § 7201(pp)(6); 72 P.S. §
7204(10)
72 P.S. § 7202(a)
Control system limited to building access. D/R - Not one of 72 P.S. § 7201(pp)(6); 72 P.S. §
the listed equipment types.
7204(10)
Control system limited to building access. D/R - Not one of 72 P.S. § 7201(pp)(6); 72 P.S. §
the listed equipment types.
7204(10)
control system limited to building access. D/R - Not one of 72 P.S. § 7201(pp)(6); 72 P.S. §
the listed equipment types.
7204(10)
Control system limited to building access. D/R - Not one of 72 P.S. § 7201(pp)(6); 72 P.S. §
the listed equipment types.
7204(10)
Control system limited to building access. D/R - Not one of 72 P.S. § 7201(pp)(6); 72 P.S. §
the listed equipment types.
7204(10)
72 P.S. § 7202(a)
Non-taxable as actual sale of TPP. D/R - Contractor's use 72 P.S. § 7201(o)(17)
is taxable.
D/R - Used by construction contractor - no transfer
72 P.S. § 7201(o)(17)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
D/R - Equipment not part of one of systems for BME.
72 P.S. § 7201(pp)(3); 72 P.S. § 7204(10)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
18 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
Expansion Control:
Exterior wall expansion joint
Floor expansion joint
Floor, 13 3/4" cover for 7" joint
Roof expansion joint
Expansion joint between existing parking deck and
new plaza
T/NT
T
T
T
T
T
Fire Alarm System:
Horn / Strobes
NT
Strobes
NT
Heat detectors fixed temp.
NT
Smoke detectors
NT
Manual pull stations
NT
Electric door holders
NT
Fire alarm control panel
NT
Fire alarm annunciator panel
NT
Fire fighters telephone
NT
Beam detector transmitter
NT
Beam detector receiver
NT
Flow switches
NT
Tamper switches
NT
Control module (door closer)
NT
Last Updated: 10-12-2006
Comments
Cite(s)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7201(pp)(5); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(5); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(5); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(5); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(5); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(5); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(5); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(5); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(5); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(5); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(5); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(5); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(5); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(5); 72 P.S. §
7204(10)
19 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Fire Alarm System (cont.):
Conduit
T
3/4" EMT (device drops)
T
Conductor
T
Duct detectors
NT
Fire alarm pullstation
NT
Fire alarm speaker
NT
Fire alarm strobe
NT
Heat detectors
NT
Smoke detectors
NT
Zam adapter module
NT
Fire Extinguishers, Cabinets & Accessories:
Extinguishers
Recessed cabinet, steel w/ baked enamel finish,
tempered glass
10# Fire extinguishers and wall mount brackets
Fire Extinguishers, Cabinets (Furnish and Install):
10 lbs. ABC Fire extinguisher w/ recessed cabinet
New sprinkler piping
Last Updated: 10-12-2006
T
Comments
Technical name for wire. D/R - wire - taxable
D/R - Taxable as property other than BME obtained
pursuant to a construction contract. 72 P.S. § 7201
(o)(17).
NT
T
NT/T
T
D/R - Taxable as property other than BME obtained
pursuant to a construction contract. 72 P.S. § 7201
(o)(17).
D/R - Cabinet - NT - BME includes cabinetry.
Extinguishers - Taxable as property other than BME
obtained pursuant to a construction contract. 72 P
D/R - Pipes are specifically excluded from definition of
BME
Cite(s)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(5); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(5); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(5); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(5); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(5); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(5); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(5); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(5); 72 P.S. §
7204(10)
72 P.S. § 7201(o)(17)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(o)(17)
72 P.S. § 7201(o)(17)
72 P.S. § 7201(pp)(5); 72 P.S. §
7204(10)
20 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
Fire Extinguishers, Cabinets (Furnish and Install)
(cont.):
New sprinkler heads
T/NT
Comments
NT
Cite(s)
72 P.S. § 7201(pp)(5); 72 P.S. §
7204(10)
Fire Extinguishers, Cabinets:
10 lbs. ABC fire extinguisher w/ recessed cabinet
T
Fire Extinguishers, cabinets and accessories
T
Fire Protection:
Heads and branch piping
T
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
Fireproofing:
Intumescent paint, fireproofing
Spray-on, cementitious fireproofing
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
T
72 P.S. § 7202(a)
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
T
72 P.S. § 7202(a)
Flagpoles - Wall Mounted:
Interior signage (restrooms, elevator, lobby, etc.)
Wall mounted, tapered aluminum flagpole, 38 feet
high
Flagpoles:
Ground set, tapered aluminum flagpole
Flashing and Sheet Metal:
Exterior wall flashings
Lead coated copper drip edge at relieving angles,
window heads
Sealant along top edge of through wall flashings
Last Updated: 10-12-2006
D/R - Cabinet - NT - BME includes cabinetry.
Extinguishers - Taxable as property other than BME
obtained pursuant to a construction contract.
D/R - Cabinet - NT - BME includes cabinetry.
Extinguishers and accessories - Taxable as property
other than BME obtained pursuant to a constructio
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10); 72 P.S. § 7201(o)(17)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10); 72 P.S. § 7201(o)(17)
21 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Comments
Cite(s)
Flashing and Sheet Metal (cont.):
Self adhering membrane flashing
Through wall flashing (Permabarrier)
Stainless flashing
T
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
Flooring - Carpet:
32 oz, glue down carpeting
Carpet
Floor prep
T
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
Flooring - Composition:
Composition flooring, non-slip in patient toilet rooms
T
72 P.S. § 7202(a)
T
72 P.S. § 7202(a)
Flooring - Linoleum:
Inlaid linoleum sheet flooring w/ heat welded seams
T
72 P.S. § 7202(a)
Minor flash patch
Sheet Vinyl
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
Composition flooring, waterproof coating in
mechanical rooms
Flooring - Resilient Sheet:
Inlaid resilient sheet vinyl flooring w/ integral base and
heat welded seams
Sheet Vinyl
Minor flash patch
T
72 P.S. § 7202(a)
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
Flooring - Resilient Tile & Base:
12" x 12" vinyl composition tile
4" rubber wall base
4" Rubber base
Minor Flash patch
12" x 12" vinyl composition tile
4" rubber wall base
Minor flash patch
VCT-1
T
T
T
T
T
T
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
Last Updated: 10-12-2006
22 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Comments
Cite(s)
Flooring - Resilient Tile:
Linoleum flooring
Sheet vinyl flooring
Sheet vinyl base
VCT
Rubber base
Floor prep
T
T
T
T
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
Flooring - Stone:
12" x 12" natural slate tile floor
T
72 P.S. § 7202(a)
Flooring - Terrazzo:
Poured epoxy terrazzo floor
T
72 P.S. § 7202(a)
Floors - Access Floors:
12" raised access floor in MRI Control Room
T
1 panel lifting device
T
10 cable cut outs
T
14 lf alum. rail system
NT
Closure panel ( 12" high )
T
Steps ( 2 riser ) 4' wide
T
Food Service Equipment:
Food service equipment for snack bar
T
Last Updated: 10-12-2006
Integral part of diagnosis and treatment equipment. D/R BME definition does not include foundations.
Integral part of diagnosis and treatment equipment. D/R Not one of equipment types or integral covering or
enclosure.
Integral part of diagnosis and treatment equipment. D/R Not one of equipment types or integral covering or
enclosure.
Integral part of diagnosis and treatment equipment
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
Integral part of diagnosis and treatment equipment. D/R - 72 P.S. § 7201(pp)(7); 72 P.S. §
Not one of equipment types or integral covering or
7204(10)
enclosure.
Integral part of diagnosis and treatment equipment. D/R - 72 P.S. § 7201(pp)(7); 72 P.S. §
Not one of equipment types or integral covering or
7204(10)
enclosure.
D/R - Unrelated activity - 61 Pa. Code § 32.21 (a)(2)(I)(A). 72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
23 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
Frames - Structural Steel:
Steel framing in Medical Education library
T/NT
T
Glazing:
24"x36" Clear leaded glass door glazing (1/4")
NT/T
52"x 52" Clear leaded glass borrowed lite
NT/T
Clear tempered 4"x25" lite ( Type P )
Interior sliding storefront at angio procedure room
HVAC:
F-5 (MRI Exhaust Fan) 1200 CFM
2' x 2' diffusers
NT
3" Copper piping
T
4" Blk. steel sch. 80, welded
T
4" diameter pipe and fittings
T
AHU-87 / CU-87 pipe & connections
NT
NT
T
Air separator
NT
Automatic louver damper
NT
CH-10 Closed loop packaged chiller ( MRI )
NT
Last Updated: 10-12-2006
Integral part of diagnosis and treatment equipment only if
special glazing for MRI room. (leaded)
Integral part of diagnosis and treatment equipment only if
special for MRI room. (leaded)
NT
T
Cite(s)
72 P.S. § 7202(a)
T
T
1" Copper pipe
40 ton dry-cooler and chilled water pumps 5.4FLA at
460V
Absorption chiller (1000 ton cap. LP steam fired)
Comments
D/R - Not one of equipment types.
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
24 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
HVAC (cont.):
Chemical treatment
T
Chilled water pipe insulation
T
Concealed supply duct insulation (flex wrap)
T
Condensate return pumps (duplex)
NT
Cooling towers(3,600 gpm, 75HP fans,VFD, 18kw sum
NT
CRU-1 (250CFM)
NT
Cryogen vent
NT
Diffusers
NT
Diffusers (aluminum)
NT
Door air-curtains
NT
Duct insulation
T
Electric centrif. chillers (800 ton cap., w/ factory VFD)
NT
Electric unit heater, 5 KW ea.
NT
Elevator machine room AC units
NT
Exhaust air valves (Phoenix)
T
Exhaust duct
T
Exhaust duct - galvanized (serving infectious isolation
rooms)
T
Last Updated: 10-12-2006
Comments
D/R - Not one of equipment types.
Air handling equipment
Cite(s)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
25 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
HVAC (cont.):
Exhaust duct (general and toilet exhaust)
T/NT
Comments
T
Exhaust fan EF-3, 2,300 cfm, 1.5 HP
NT
Exhaust grilles (aluminum)
NT
Exhaust grilles (wall mounted)
NT
Expansion tank
T
D/R - Not one of the specified equipment types
Expansion tank / air-separator serving hot water
system
Fancoil, 3 KW ea.
T
D/R - Not one of the listed equipment types.
NT
Fintube radiation (element only)
NT
Fire dampers
NT
Glycol piping
T
Heat exchangers (steam to hot water)
NT
Humidifiers in AHU's
NT
HVAC HW pumps, const. temp syst. 1200 gpm 100 ft
head, 60 HP
Insulation
NT
Liebert Site Scan controls
NT
Misc. vent piping from cond. return pump
T
T
Misc.temp.trans.wells, etc.
NT
MRI AHU-88 Outside air (ahu- AIR HANDLING
EQUIP.)
NT
Last Updated: 10-12-2006
Cite(s)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
26 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
HVAC (cont.):
MRI exhaust (aluminum)
T
MRI insulation
T
MRI outside air insulation
T
MRI return (aluminum)
T
MRI return insulation
T
MRI shield cooler, 2.5 ton cap, air cooled w/ dom.
water back-up
MRI supply (aluminum)
NT
New 16,000 cfm RTU
NT
New HT'X, hot water pumps, expansion tanks, etc
NT
T
OA & relief air plenums
T
Outside air duct
T
Perimeter radiant panels
Pipe insulation for 16 " pipe, w/ alum jacket
NT
T
Pipe up hot water pumps
NT
Pipe up HW side of heat exchanger
NT
Piping
T
Piping enclosure
T
Last Updated: 10-12-2006
Comments
Cite(s)
Unless exempt equip item. D/R - Exempt Equipment
72 P.S. § 7201(pp)(1); 72 P.S. §
categories - generation, storage, conditioning, distribution, 7204(10)
termination
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
Return air ductwork
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
Supply air ductwork
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
D/R - Not one of the listed equipment types.
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
27 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
HVAC (cont.):
Plenums
T/NT
T
Pump P-18 prim. chw.(60 HP, 2400 gpm ea., single sp
NT
Pump trim
NT
Pumps serv. var. temp. HW syst. per. Heat 60 gpm 5
HP
Refrig. detection system
NT
Refrigerant pipe connection From CCU-84B to AHU84
Refrigerant vent piping
Registers
Return duct
T
T
NT
Rig fans
NT
Rig heat exchangers, pumps, drycooler, etc
NT
RTU-1 serving CUP, gas heat, 11,000/4,000 cfm, 2 spd
NT
Side stream solids separator serving cond water systm
NT
Smoke and automatic control dampers (furnish and
install)
Sound attenuators (47,000 to 60,000 cfm)
NT
Last Updated: 10-12-2006
Ceiling or wall mounted grilles or diffuser
T
NT
Strobic fan serving emerg generator
D/R - Not one of the specified equipment types
NT
Return register
Steam and hot water dist. chw. dist., insul.
Comments
Pump strainer - part of chiller
NT
T
NT
D/R - Insulation material on hot water or steam pipe.
Cite(s)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(4); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
28 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
HVAC (cont.):
Structural bridge for pipe support
T
Supply duct
T
Testing & flush, pipe
T
Transfer Grille 12 x 8
NT
Unit heaters
NT
VAV boxes (return & exhaust)
NT
Vent for PRV station
NT
VFD's for hot water pumps (60 HP)
NT
VFD's for pump cooling tower fans, 75 HP
NT
VFD's for supply fans servingAHU-1 thru 4 (150 HP
ea.)
Wall mounted supply diffusers
NT
NT
WH-3
NT
Insulation:
Batt insulation
Building insulation
FSK backing
MP 1 beam and column wrap at atrium exterior
MP 1 cornice at atrium
MP 1 soffits
Last Updated: 10-12-2006
T
T
T
T
T
T
Comments
Wall mounted heating equipment
Cite(s)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
73 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a)
73 P.S. § 7202(a)
74 P.S. § 7202(a)
75 P.S. § 7202(a)
76 P.S. § 7202(a)
77 P.S. § 7202(a)
29 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
Intercom:
Amplifier
Boxes & supports
Cabinet
T/NT
NT
T
NT
Cable
T
Conduit
T
Microphone
NT
Speakers
NT
Visual paging outlets
NT
Volume control
NT
Landscaping:
Flowers
Mulch (2" thick)
Seeded lawn
Topsoil (12" thick)
Tree grates
Trees
Laundry Chutes:
24" dia, aluminized steel, soiled linen chutes w/ roof
vent cap,
Fire sprinkler at top and alternating levels.
Intake and discharge doors, flushing and drain
connections
Last Updated: 10-12-2006
Comments
D/R - Boxes are taxable unless integral enclosure.
Supports are not exempt BME.
Cite(s)
72 P.S. § 7201(pp)(4); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(4); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(4); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(4); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(4); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(4); 72 P.S. §
7204(10)
T
T
T
T
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
T
72 P.S. § 7202(a)
NT-heads D/R - alarms limited to fire, security and detection. Heads -72 P.S. § 7201(pp)(5); 72 P.S. §
NT - plumbing system - termination equipment.
7204(10)
T
D/R - Not one of the listed equipment types; connections = 72 P.S. § 7201(pp)(3); 72 P.S. §
fittings.
7204(10)
30 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Lighting & Branch Circuiting:
2' Perimeter wall wash
NT
2' Staggered strip
NT
2 x 2 Lay-in with straight lamps
NT
2 x 2 Parabolic 2 lamps
NT
2 x 2 round perforated basket
NT
22" Over mirror fixture
NT
2x2 Lay-in with U tubes
NT
4' Industrial strip w / 20% uplight
NT
4' Patient bed fixture
NT
4' Wall slot
NT
8" Fluor downlite
NT
8" Fluor wallwash
NT
Adjustable beam 100W
NT
Elevator pit lite
NT
Emergency battery unit
NT
Exterior wall pack
NT
Fixture whips
HID bollard
Last Updated: 10-12-2006
T
NT
Comments
Exterior lighting fixtures
Wire
Cite(s)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
31 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
LIghting & Branch Circuiting (cont.):
Incandescent downlite
NT
Inground flood lite
NT
In-Use signage
NT
Narrow concentric beam 400W
NT
Recessed M.H. fixture for canopy
NT
Semi recessed wall wash
NT
Shower Lite with drop opal lens
NT
Single face exit
NT
Single face nite lite 7" x 4 3/8"
NT
Stairwell light
NT
Under cabinet lite
NT
Lighting Control:
3 way switches
NT
3/4" EMT w / # 12
T
Photocell (mounted on roof) tork # 2101
NT
Single pole fluor. dimmer
NT
Single pole switches
NT
Time clock york # T920L
NT
Last Updated: 10-12-2006
Comments
Cite(s)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
EMT = electrical metallic tubing (conduit)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(2); 72 P.S. §
7204(10)
32 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
Lockers:
Metal lockers
Louvers:
Aluminum sill
Bird screen
Louvers in interior doors (public toilet rooms)
Masonry - Brick:
3/16" galv. horiz. reinf. rod attached to ties
4" CMU veneer exposed
Adjustable masonry ties @ 16" o.c. horiz & vert - DW10-HS X series
Adjusto-Flex-Trussmesh w/ 3/16 galv wire ties and 9
ga wire longitudinal reinforcing
Architectural CMU
Brick Veneer
T/NT
NT
Cite(s)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
T
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
T
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
T
72 P.S. § 7202(a)
T
T
Cast stone accent band, 6" d x 5" h
Cast stone column accents, 4" d x 5" h
Cast stone column bases, 4" d x 3' h
Cast stone column caps, 1' d x 5" h
Cast stone coping, 1'-3" d x 5 1/3" h
Cast stone lintel, 6" d x 8" h
Cast Stone Sill
T
T
T
T
T
T
T
Cast stone water table, 2'-8" d x 5" h
Cast stone window sills, 6" d x 5" h
Cement and lime - not mortar cement
Colored mortar
Compressible filler at relieving angles and expansion
joints
DRY-BLOCK integral water repellant admixture
Expansion joint stabilizer, H and V style
Exterior wall
Interior partitions
T
T
T
T
T
Last Updated: 10-12-2006
Comments
T
T
T
T
72 P.S. § 7202(a)
Non-taxable as air conditioning or ventilation.D/R- Not an 72 P.S. § 7201(pp)(1); 72 P.S. §
integral covering or listed type of equipment.
7204(10)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
Non-taxable as air conditioning or ventilation. D/R - Not an 72 P.S. § 7201(pp)(1); 72 P.S. §
integral covering or listed type of equipment.
7204(10)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
33 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Comments
Cite(s)
Masonry - Brick (cont.):
Mortar screen
Stair tower wall
T
T
72 P.S. § 7202(a)
D/R - Not an integral covering or listed type of equipment. 72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
Master Clock:
Boxes & supports
T
D/R - Boxes are taxable unless integral enclosure.
Supports are not exempt BME.
Cable
T
Clock outlets
Conduit
NT
T
Elapsed timer & master control
NT
Mechanical Equipment Connections:
40 Ton dry cool chiller pump 5.4 FLA
NT
Cabinet heaters
NT
Chill water pump 5.4FLA
NT
Clinical sink & bedpan washer
NT
Domestic hot water heater (2 fractional hp circulators)
NT
Door air curtains
NT
Duplex sump pumps in elevator pits
NT
Duplex vacuum pumps
NT
Electric water cooler
NT
Elevators 80hp
Last Updated: 10-12-2006
T
72 P.S. § 7201(pp)(4); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(4); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(4); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7), (8); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a)
34 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Mechanica Equipment Connections (cont.)
Glycol injection system 120V
NT
HVAC pump 60hp
NT
MRI shield cooler 3.5KW
NT
Neutralization tank & instruments (PH )
NT
Sensor operated faucet (138 ea.)
NT
Triplex medical grade air compressor 15hp
NT
Unit heaters
NT
VFD for AHU supplied by mechanical
NT
Mechanical Equipment:
692KW Chiller # 101
NT
ATC Panel, compressor & air dryer
NT
Cooling tower fan 75hp #102
NT
Cooling tower heaters
NT
Duplex sewage ejectors (5hp ea.)
NT
Electric unit heaters 3KW
NT
Electric water cooler
NT
Exhaust fans 1 & 3
NT
Last Updated: 10-12-2006
Comments
Cite(s)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7), (8); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7), (8); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7), (8); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
35 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Mechanical Equpment (cont.)
Fancoil units 3KW
NT
Hot water heater
NT
Overhead door
Comments
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
T
Pump 116, 250hp
NT
Roof top unit 15hp
NT
MRI Magnetic Shielding (Hospital):
De-mountable magnet entry hatch
NT
Integral part of diagnosis and treatment equipment
Magnetic shield
NT
Integral part of diagnosis and treatment equipment
MRI magnetic and RF shielding, furnished and
installed
Support structure for magnetic shield
NT
Integral part of diagnosis and treatment equipment
T
Metal Fabrications:
1" dia. Galv. steel railing w/ 1.5" dia. guardrail cap @
egress stair
1.5" dia. alum. tube wall mount rail
4"x3"x8" angles @ 4' o.c top of cmu wall
6" dia. Pipe bollard ( concrete filled )
Access ladder to atrium ceiling mech space
Bar stock steel handrail at chillers
T
T
T
T
T
Bollards
T
Cath lab equipment
Catwalk in atrium mech space
Catwalk railings in atrium mech space
Last Updated: 10-12-2006
T
NT
T
T
Cite(s)
Integral part of diagnosis and treatment equipment. BME
does not include foundations.
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
D/R - Not an integral covering or listed type of equipment. 72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
D/R - bollard is similar to guardrail post rather than a rail. 72 P.S. § 7201(pp)(6); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7), (8); 72 P.S. §
7204(10)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
36 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
Metal Fabrications (cont.):
Chain link fence at oxygen tank pad
T/NT
Cont. galv.steel angle 5"x3"x 3/8" w/ 1/2" dia. Ss exp
bolts
Elevator hoist beams
Elevator pit ladders
Elevator sill angles
Elevator sump drain grate and frame
Expan. bolt 3/8"x8"x8" plate @ 4' o.c top of cmu wall
T
T
T
T
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
Fabricated metal supports for fixtures and equipment
T
72 P.S. § 7202(a)
T
NT/T
Guardrail Post
T
Hangers for cubicle curtain track
Heavy duty curtain track support
Landings
T
T
T
Loose lintels
Misc clips, angles and metals
Nurse station equipment
T
T
NT
D/R - Not one of the listed equipment types.
Cite(s)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a)
Galv.handrail @ egress stair
Guardrail
T
Comments
D/R - NT - if for roadways or in parking lot.
D/R - Not one of the listed equipment types.
Pipe bollards
T
Roof ladder
T
Steel support brackets required to install file cabinets or
other heavy equipment used at the Nurse's desk.
D/R - Control system limited to traffic, parking lot and
building access. D/R - bollard is similar to guardrail post
rather than a rail.
D/R - Not one of the listed equipment types.
Stair pans
T
D/R - Not one of the listed equipment types.
Steel pipe handrails
T
D/R - Not one of the listed equipment types.
Steel plate covers ( assume 1/4" thick )
Support steel
T
T
Last Updated: 10-12-2006
72 P.S. § 7202(a)
72 P.S. § 7201(pp)(6); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(6); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
37 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
Metal Fabrications (cont.):
Truck gates
T/NT
T
Nurses Call Station:
Code blue station
NT
Dome lights ceiling mount
NT
Intercom outlet
NT
Nurse call addressable module
NT
Nurse call audible & visual bed station
NT
Nurse call backbone
NT
Nurse call corridor lite ceiling mount
NT
Nurse call corridor lite wall mount
NT
Nurse call duty station
NT
Nurse call equipment cabinet
NT
Nurse call IU
NT
Nurse call lite toilet
NT
Nurse call locator
NT
Nurse call master station
NT
Nurse call toilet
NT
Last Updated: 10-12-2006
Comments
D/R - Not one of the listed equipment types.
Cite(s)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
38 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Nurse Call Station (cont.):
Shower stations ceiling mount
NT
Single bed station with wall speaker & patient control
NT
Toilet room stations w / pullcord
NT
Comments
Cite(s)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
Oxygen Distribution:
12" PVC casing
T
Taxable as pipe covering
Handholes
T
Not one of the types of equipment.
Oxygen pipe
T
Taxable as pipes
Valves
T
Taxable as valves
Painting:
Paint
Paint ( Epoxy )
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
T
72 P.S. § 7202(a)
T
T
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
T
T
T
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
Panels - Fabric Wrapped:
Fabric wrapped acoustic core panels, concealed
mounting system
Panels - Metal (Exterior System):
Canopy panels and soffit
Canopy trim
Framing to support MP-1
Metal blocking/strapping in exterior framing for MP-1
channels
Metal siding
Metal substructure, fastening devices, anchors
Metal trim
MP-1 Copings
MP-1 Wall panels
Last Updated: 10-12-2006
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
39 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Comments
Cite(s)
Partitions - Operable:
Operable partition
T
Partitions - Toilet (Metal):
Accessable stalls
Standard stalls
Toilet partitions
Urinal screens
T
T
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
Regular
Handicap
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
Partitions - Toilet:
Floor mounted, stainless steel, partitions and screens
T
Folding door used to subdivide two adjacent spaces
72 P.S. § 7202(a)
Partitions - Toilet(Floor Mounted, Baked Enamel):
Shower stalls
NT
Integral part of plumbing system. D/R - Not one of listed
equipment types or integral covering. Similar to a wall.
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
Integral part of plumbing system
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
Integral part of plumbing system. D/R - Not one of listed
72 P.S. § 7201(pp)(3); 72 P.S. §
equipment types or integral covering/enclosure. Similar to 7204(10)
wall
D/R - Not one of listed equipment types or integral
72 P.S. § 7201(pp)(3); 72 P.S. §
covering/enclosure.
7204(10)
Standard toilet compartments
T
Urinal screens
T
Pavement Markings:
Traffic control signage (stop, one way, etc.)
T
D/R - real estate structure includes traffic signs 72 P.S. § 72 P.S. § 7201(o)(17); 72 P.S. §
7201 (qq)
7201(qq)
Plumbing:
2" SWCI
T
2" diameter cast iron pipe
3" Copper piping
T
Cast iron storm pipes
T
Last Updated: 10-12-2006
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
40 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
Plumbing (cont.):
Clean-outs
Clinical sinks & bedpan washers CSS-1
T/NT
T
T
Dom. water pipe insulation
T
Domestic hot water heater, steam fires
NT
Domestic water booster
NT
Domestic water pipe insulation
T
Domestic water rough-ins
T
Duplex sewage ejectors
NT
Duplex sump pumps in elevator pits (fractional HP)
NT
Duplex Vacuum pumps
NT
Electric water cooler
NT
Emergency eyewash
NT
Emergency eyewash system - copper
NT
EWC-1 Electric. water cooler, Recessed
Compressor, ADA
Floor drains
NT
Last Updated: 10-12-2006
D/R - Not one of the listed equipment types.
NT
Copper water pipes
Freeze-proof hose-bibbs
Comments
T
T
D/R - Not one of exempt equipment types - generation,
storage,conditioning, distribution or termination
D/R - Taxable if part of storm drainage; nontaxable if ties
into sanitary draninage system.
Taxable as pipe fittings
Cite(s)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
41 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Plumbing (cont.):
Intake and exhaust piping
T
Interior hose-bibbs
T
Janitors closet
L-2 Wall hung, 21" x 18", gooseneck faucet
T
NT
L-4 Self-rimming, ADA compliant, electronic faucet
NT
L-5 Wall hung, ADA compliant, 20" x 18",electronic
faucet
Local alarm panels and associated wiring
NT
NT,T
Medical gas outlets (oxygen)
NT
Medical gas valve boxes
NT
Misc.drains, vents, shock absorbers
NT
Neutralization tanks, level alarm, PH probe, monitor
NT
Pipe insulation 1" thick
T
Roof drains
T
S-1 Sink: SS, single compartment, countertop, 25" x
22" x 8"
Sanitary & vent rough-ins
NT
Showers SH-1, staff locker showers
NT
Sink (wall mounted, manual faucet)
NT
Sink L-2 (toilet room) wall mounted, manual faucet
NT
Last Updated: 10-12-2006
T
Comments
Taxable as pipe fittings
D/R - Panels - NT, Wire - T
D/R - Taxable if part of storm drainage; nontaxable if ties
into sanitary draninage system.
D/R - Not one of exempt equipment types - generation,
storage,conditioning, distribution or termination
Cite(s)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. 7202(a); 72 P.S. §
7201(pp)(2); 72 P.S. § 7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
42 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Plumbing (cont.):
Sink SK-1 countertop sink, manual faucet
NT
Sink SK-4 wall hung sink, sensor operated faucet
NT
SSS-1 Surgical scrub sink
NT
Storm pipes
Swivettes
Comments
T
NT
Trap primers
T
Tubing for trap primers
T
Patient room toilet mounted in a cabinet.
NT
Integral part of plumbing system
Urinals w/ manual flush.
NT
Integral part of plumbing system
T
Valves at fixtures
T
Waste and vent piping
T
Water closet WC-1 wall mtd., w/ manual flush.
NT
WC-2 Wall hung, flush valve, ADA compliant
T
WC-3 Floor mounted, flush tank
NT
WC-4 Wall hung, electronic flush valve
T
Wiring back to master alarm panel
T
Last Updated: 10-12-2006
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
Device used to allow water into a drain trap to prevent
sewer gas from entering a room. D/R - Not one of the
listed equipment types.
Small diameter pipe to supply water to a trap primer. D/R - 72 P.S. § 7202(a); 72 P.S. §
Not one of listed equipment types; Piping is taxable.
7201(pp)
Tubs
Valves
Cite(s)
Integral part of plumbing system
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
43 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Plumbing (cont.):
WMB-1 Washing machine box
NT
Medical air outlet 1/2"`
NT
Medical gas alarm panel
NT
Medical vacuum outlet 3/4"`
NT
Oxygen gas outlet 1/2"`
NT
Valve slide
T
Zone valve boxes ( Ox 1/2", MA 1/2", MV 3/4')
NT
Pneumatic Tube System:
Pneumatic tube system, two stations per floor
T
Projection Screens:
Motor operated projection screen 8'-0"x8'-0"(1048mu)
Radio Frequency Shielding:
4'-0"x4'-0" RF control window w/ tempered safety
glass
4'-0"x7'-0" RF door with hardware
Wall mounted connection to provide oxygen in a patient
care area
Electronic panel used to monitor medical gas supply
Wall mounted connection to provide vacuum in a patient
care area
Wall mounted connection to provide oxygen in a patient
care area
Wall mounted bracket to support gas connections. D/R support not covering or enclosure.
Metal box used to contain all medical gas valves
NT
NT
T
Dual skin galvanized RF enclosure
NT
Mechanical & electrical penetrations
NT
Cite(s)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
D/R - Limited to diagnosis and treatment equipment,
72 P.S. § 7201(pp)(7); 72 P.S. §
medical gas, nurse call and doctor paging. Tube system is 7204(10)
not in one of these categories
NT
Ceiling grid & mechanical hangers
Last Updated: 10-12-2006
Comments
72 P.S. § 7201(pp)(4); 72 P.S. §
7204(10)
Integral part of diagnosis and treatment equipment
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
Integral part of diagnosis and treatment equipment
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
Integral part of diagnosis and treatment equipment. D/R If 72 P.S. § 7201(pp)(7); 72 P.S. §
ceiling grid specialized for RF shielding - NT; Hangars 7204(10)
taxable
Integral part of diagnosis and treatment equipment
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
Integral part of diagnosis and treatment equipment
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
44 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Comments
Radio Frequency Shielding:
RF filters for electrical and communications
NT
Integral part of diagnosis and treatment equipment
Wave guide type RF air vents
NT
Integral part of diagnosis and treatment equipment
Rails - Bumper:
Crashrail
Handrail
T
T
Rails - Crash (Vinyl/Acrylic):
Vinyl / Acrylic Chair/Crash Rails
T
Rails and Handrails:
Atrium bridge handrail
Guardrail
T
T/NT
Cite(s)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(7); 72 P.S. §
7204(10)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
A plastic railing used to protect a drywall partition
72 P.S. § 7202(a)
72 P.S. § 7202(a)
D/R - control system limited to energy management, traffic 72 P.S. § 7201(pp)(6); 72 P.S. §
and parking lot and building access. Handrailing in tower - 7204(10)
T [not one listed systems]. If guardrail is in parking lot or
for traffic control, it is exempt.
Post mounted pipe railing
Second floor cross-over ramp, post mounted rail
Second floor cross-over ramp, wall mounted rail
T
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
Roof Hatches:
Elevator machine rooms and stairs
T
72 P.S. § 7202(a)
Roofing - Adhered Membrane System:
0.60" Thick EPDM membrane fully adhered
T
Not one of the listed equipment types.
Base flashings
Blocking at parapets
Copings and gravel stop
T
T
T
D/R - Not one of the listed equipment types.
EPDM
T
Last Updated: 10-12-2006
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a)
45 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Comments
Cite(s)
Roofing - Adhered Membrane System (cont.):
Oriented strand board sheathing
Recovery board
T
T
D/R - Not one of the listed equipment types.
Roof insulation
Scuppers
Tapered roof insulation
T
T
T
D/R - Not one of the listed equipment types.
Walk pads
T
D/R - Not one of the listed equipment types.
Roofing - Batten Seam Metal:
Batten seam metal roofing:
T
72 P.S. § 7202(a)
Sealants and Caulking:
Exterior caulking
Exterior sealants
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
Security System:
Card reader
NT
Sewer System - Sanitary:
12" PVC
T
4" PVC
Backfill
Sump pit for ejector pump
T
T
NT
72 P.S. § 7202(a)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(6); 72 P.S. §
7204(10)
Temp roadway plates
T
D/R- Used by construction contractor - no transfer
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7201(o)(17)
Traffic barriers
T
Control system limited to traffic access. D/R- Not one of
listed equipment types or guardrail or medial device.
72 P.S. § 7201(pp)(6); 72 P.S. §
7204(10)
Last Updated: 10-12-2006
Pipe
46 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Comments
Cite(s)
Sewer System - Site (Storm):
10" PVC
T
Pipe
15" SLCPP
T
Underground pipe to remove surface water
18" RCP
T
Underground pipe to remove surface water
8" PVC, roof drain
Backfill
Inlets
T
T
T
D/R - storm sewage not part of plumbing system
Manholes
T
D/R - storm sewage not part of plumbing system
Signs:
Room signs
Exterior signage (directional, building ID, etc.)
T
T
Skylights - Metal Framed:
Counter flashings
Exterior structural glass assemblies
Metal framed skylights
T
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
Stairs - Metal:
Landings
Metal pan stairs w/ wall & center rails
Monumental atrium stairs
Risers
T
T
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
Stairs - Rubber Tile Treads and Risers:
18" x 18" rubber tile at stair landings w/ rubber base
T
72 P.S. § 7202(a)
One piece, rubber nosing, tread and riser
T
72 P.S. § 7202(a)
Last Updated: 10-12-2006
D/R - Not one of equipment types or specifically listed
items. Outdoor signage - real estate structure.
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(3); 72 P.S. §
7204(10)
72 P.S. § 7202(a)
72 P.S. § 7201(o)(17); 72 P.S. §
7201(qq)
47 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Comments
Structural Steel, Joists:
Angle, plates
Columns, base plates,bars
Galvanized steel
T
T
T
Structural Steel:
4- 5/8" Exp. bolts
Anchor bolts
T
T
Base plates and leveling plates
T
Beams and girders
T
Columns
Dunnage framing for cooling towers (HDG)
T
T
Expansion bolt clips and channels to existing structure
T
Floor and roof framing
Furnish anchor bolts
Gang ladders
Grout base plates
T
T
T
T
Not an integral covering or listed type of equipment.
Lateral bracing - tube steel
T
D/R - Not an integral covering or listed type of equipment.
Metal decking
T
D/R - Not an integral covering or listed type of equipment.
Misc. channels and angles
T
D/R - Not an integral covering or listed type of equipment.
Monorail beams above pumps and chillers
T
D/R - Not an integral covering or listed type of equipment.
Perimeter edge detail / relieving angles
Perimeter protection cable
Pipe, standard and extra strong
Shear studs
T
T
T
T
D/R - Not an integral covering or listed type of equipment.
Last Updated: 10-12-2006
Cite(s)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
D/R - Not an integral covering or listed type of equipment. 72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
D/R - Not an integral covering or listed type of equipment. 72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
D/R - Not an integral covering or listed type of equipment. 72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a)
D/R - Not an integral covering or listed type of equipment. 72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
73 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
48 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Structural Steel (cont.):
Structural tube steel framing ( 5 pieces )
Tube steel
T
T
Telecommunication System:
3/4" x 4' x 8' exterior plywood
T
Combo. telephone / data
Conduit
Data outlet in wall
Ground wire
NT
T
NT
T
Network outlet
NT
Public telephone outlets
NT
Telephone outlets
NT
Telephone wall mount
NT
Telephone wall outlet
NT
TV outlet
NT
Comments
Cite(s)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
D/R - Not one of the listed equipment types; nor an
integral covering or enclosure.
72 P.S. § 7201(pp)(4); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(4); 72 P.S. §
7204(10)
Integral part of communications system; D/R -D12conduit 72 P.S. § 7202(a); 72 P.S. §
is not BME
7201(pp)
72 P.S. § 7201(pp)(4); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(4); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(4); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(4); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(4); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(4); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(4); 72 P.S. §
7204(10)
Terrazzo:
3/8" epoxy terrazzo w/ brass dividers
T
72 P.S. § 7202(a)
Tile - Ceramic:
Ceramic floor, wall and base
Cove base
Marble thresholds
No cut tile
Stone base ( 4" high )
T
T
T
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
Last Updated: 10-12-2006
49 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
Tile - Ceramic (cont.):
Stone tile floor (12' x 12') )
Unglazed porcelain ceramic mosaic tile - floor and
walls
Waterproof Membrane
T/NT
72 P.S. § 7202(a)
72 P.S. § 7202(a)
T
72 P.S. § 7202(a)
T
T
T
T
T
T
T
T
NT
Medicine cabinet
NT
Mirror units
Mop broom holder
Mop rack & shelf
T
T
NT
Robe hooks
S.S. framed mirror
Semi-recessed waste receptacle
Shelf
Shower curtain rod & curtain
Soap dispenser
Last Updated: 10-12-2006
Cite(s)
T
T
Toilet Accessories:
42" Stainless steel grab bar
Combo towel / soap dispenser
Custom Mirror
Feminine napkin/tampon vending machine
Framed mirror, 18" x 30"
Frameless mirror
Grab bars @ toilet & shower
Janitor closet
Janitors utility unit (2 per janitors closet)
Paper towel dispenser
Recessed double roll toilet tissue dispenser
Recessed paper towel dispenser & waste recepticle
Comments
T
T
T
T
T
T
NT
T
T
Cabinetry
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
50 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Toilet Accessories (cont.):
Stainless steel grab bar
Stainless steel shelf
T
NT
Surface mounted paper towel dispenser
Surface mounted soap dispenser
Toilet tissue dispenser
Toilet tissue dispenser
Toilet tissue holder
Utility shelf
T
T
T
T
T
NT
Comments
Cite(s)
72 P.S. § 7202(a)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
Wall Coverings:
Acoustical wall covering
Acoustical wall paneling
Vinyl wall covering and surface preparation
T
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
Wall Coverings - Acoustical Panel:
Fabric wrapped acoustic panels ( auditorium only )
T
72 P.S. § 7202(a)
Fabric wrapped panels ( display cases )
T
72 P.S. § 7202(a)
Wall Coverings - Flexible Wood:
Maple and Beach faux wood column cover
Metal reveals
Maple corner and edge trim
T
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
Wall Protection System:
Vinyl / acrylic corner guards
Vinyl / acrylic crashrail w/ continuous retainer
Vinyl / acrylic handrail w/ continuous retainer
T
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
Last Updated: 10-12-2006
51 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Wallboard System - Gypsum:
1/2 Foil backed Gypsum and exterior 1/2 Gypsum
2" 22 ga. strap at third points of stud (one face or two
6" 16 ga. metal studs @ 16" o.c.
8" and 3-5/8 structural studs, batt insulation
Batt insulation in exterior walls
Bulkheads
Caulking
Chase wall
Compressible filler at expansion joints
Densglass exterior gypsum sheathing
Doors
Exterior GWB soffit
Exterior wall framing
f.s.s - Fire safing sealant
Fascia / Soffits
Frame parapet, 3' h
Frame pilasters, 13.5'
Frame soffit, 1'
Frame window openings
Framing at door/window/louver openings
Framing at interior of exterior walls
GWB Ceiling
Gypsum Wall Board
GWB on inside face of exterior walls, finished
Hollow metal door frame w/ sidelite
Insulated partitions 3-5/8 10 high
Interior partitions - 3 5/8" studs
Light coves
Metal Studs
Metal blocking/strapping in exterior framing for MP-1
MP 1 beam and column wrap at atrium interior
MP 1 coping
MP 1 cornice
MP 1 Lantern Surround
MP 1 penthouse pilasters
T
T
T
T
T
T
T
T
T
T
T
T
T
T
T
T
T
T
T
T
T
T
T
T
T
T
T
NT/T
T
T
T
T
T
T
T
Last Updated: 10-12-2006
Comments
D/R - Not one of the listed equipment types.
D/R - Not one of the listed equipment types.
D/R - Not one of the listed equipment types.
D/R - Not one of the listed equipment types.
D/R - Not one of the listed equipment types.
D/R - Lighting fixture - NT; Ceiling/soffit framework - T
Cite(s)
72 P.S. § 7201(pp)(1); 72 P.S. §
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7201(pp)(1); 72 P.S. §
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7201(pp)(1); 72 P.S. §
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7201(pp)(1); 72 P.S. §
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7201(pp)(1); 72 P.S. §
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
52 of 54
Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
T/NT
Comments
Wallboard System - Gypsum (cont.):
Sound atten. blanket
Soffit below brick bays (undefined)
Soffits
Suspended perforated metal panel assembly at
Suspended perforated metal panel assembly, sloped
Temporary hollow metal frame and door w/ hardware
Temporary partitions
Un-insulated partitions 6" studs full height
Wood blocking
Wood door frame w/ sidelite
T
T
T
T
T
T
T
T
T
T
Water Lines:
Concrete thrust blocks
Piping
T
T
Valves
T
Water Lines - Site:
3" pipe
T
Taxable as pipes
Backfill
T
Concrete encase sleeve at roads and parking
T
Concrete thrust blocks
T
D/R - Item is not in one of equipment categories or
furniture, cabinetry and kitchen equipment.
D/R - Item is not in one of equipment categories or
furniture, cabinetry and kitchen equipment.
D/R - Item is not in one of equipment categories or
furniture, cabinetry and kitchen equipment.
Piping
T
Valves
T
Taxable as valves
Waterproofing - Sheet Membrane:
Concrete foundation walls
T
D/R - Not one of the listed equipment types.
Last Updated: 10-12-2006
D/R - Not one of the listed equipment types.
Cite(s)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7201(pp)(1); 72 P.S. §
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7202(a); 72 P.S. §
7201(pp)
72 P.S. § 7201(pp)(1); 72 P.S. §
7204(10)
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Act 45 - Contractors' Purchases for Exempt Entities (For Guidance Only )
Materials Needed
Waterproofing - Sheet Membrane (cont.):
Drainage board
Elevated slab
Foundation wall
Retaining wall
Self adhered rubberized asphalt sheet waterproofing
w/ protection board
Styrofoam fill
T/NT
T
Comments
1/4" to 1/2" thick styrofoam board used to protect the
rubber waterproofing membrane
Cite(s)
72 P.S. § 7202(a)
T
T
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
T
72 P.S. § 7202(a)
Window Washing Equipment:
Window washing life line anchor system
T
72 P.S. § 7202(a)
Windows - Aluminum:
Extended mullion caps where indicated
Fixed, 1" insulating glass, tinted, 2.5" frames
Fixed, 1/4" clear, 3.5" frames, interior
Spandrel glass premium
Sunscreen
T
T
T
T
T
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
72 P.S. § 7202(a)
Woodwork - Architectural:
Security Desk - Base cabinets and counter
NT
Reception Area - Countertops
NT
Reception Area - Base cabinets and counter
NT
Snack Bar - Base cabinets and counter
NT
Restrooms - Vanity top
NT
Wood base
Wood paneling
Staff Station - Front cabinets and counter
Last Updated: 10-12-2006
T/NT
T
NT
Notaxable if wood base is part of a finished case or
cabinet. Taxable if it is used on a wall or as paneling.
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
72 P.S. § 7201(pp)(10); 72 P.S. §
7204(10)
54 of 54