§ 31.11. Definitions.

 The following words and terms, when used in this section and § §  31.12—31.16, have the following meanings, unless the context clearly indicates otherwise:

   Construction contract—A contract, whether lump sum, cost plus, unit price or time and materials under which a person agrees to perform construction activities.

   Construction activities—An activity resulting from an agreement or contract under which a contractor attaches or affixes tangible personal property to real estate so as to become a permanent part thereof. Construction activities also include the service of repairing real estate even though tangible personal property is not transferred by a contractor in conjunction with the repairs which he makes. In the absence of satisfactory evidence to the contrary, the following items are presumed to become a permanent part of real estate:

     Air, chiller

     Air conditioner, wall including filters, diffusers, grilles, registers

     Air conditioning system, central including filters, diffusers, grilles, regis   ters

     Air, handler

     Alarm systems (smoke, fire, burglar, security)

     Asphalt

     Awnings (other than cloth)

     Ballast, light

     Backboxes, electrical

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

     Boilers (including related accessories)

     Bricklaying

     Bridge (construction)

     Building (moving a building)

     Building (prefabricated, precut log, steel)

     Burglar alarm systems

     Cabinets (attached by screws or fasteners and the like)

     Can and bottle crusher (built-in)

     Car wash equipment

     Carpets (attached by tacking, adhesive, hooks, tape or other methods)

     Carports

     Ceiling (drop)

     Ceiling, molding trim

     Chalkboard attached by bolts, nails or screws

     Chimney cover

     Chimney damper

     Circuit breaker

     Circulating pump

     Computer rooms, wall and flooring

     Condenser, heating and air conditioning

     Conduit

     Control center (motor)

     Cooler, display (center cooling system)

     Dehumidifier (installed in hot air system)

     Dishwasher (built-in)

     Disposal, garbage

     Dock leveling equipment

     Doors, folding fabric

     Doors, overhead, garage

     Electrical fixtures and outlets

     Elevators

     Elevators (home stair model)

     Emergency lighting (built-in)

     Escalators

     Excavating (cellars)

     Fans, exhaust (built-in)

     Fencing

     Fire alarm system

     Fireplaces

     Fire protection system

     Flagpole

     Floor covering (tile, linoleum, and the like)

     Fuel saving units (installed in heating units)

     Furnaces (electric, gas, oil) including accessories and filters

     Freezer, walk-in

     Garage door opener, mechanical, electronic, and the like

     Glass (window)

     Glass tint material

     Guard rails (see also ‘‘Medical barriers’’ this listing)

     Heaters, baseboard, electrical

     Heating fan, coil

     Heating systems, central (including distribution system, exchanger)

     Hospital equipment Nurses aid stations

     Housing, prefabricated

     Insulation (building)

     Ironwork (ornamental)

     Joists

     Laboratory tables (with plumbing, utilities)

     Landscaping

     Lavatories (partition, soap dispenser, toilet tissue dispenser, towel dis  penser, dryer, urinal, mirror)

     Lifts (hydraulic vehicular)

     Lighting fixtures, wires and switches (see also ‘‘Backbox’’ this listing)

     Lighting system foundation material (example: concrete, stud and anchor    bolts, and the like)

     Lighting systems (exterior) embedded in concrete

     Lighting, traffic, foundation materials (example: concrete, stud and anchor    bolts, and the like)

     Lightning rods

     Locks, door

     Mantels, fireplace

     Mausoleums

     Medial barriers, highway (embedded in ground or concrete)

     Mirrors (attached by screws or bolts)

     Oil burners

     Ovens (built-in)

     Painting (a building or construction)

     Parking facility control equipment foundation material

     Partitions (attached by means of bolts or screws)

     Patio covers (other than cloth)

     Playground equipment foundation material (example: concrete, bolts, and    the like)

     Pumps, water (above ground and submersible)

     Railing (porch)

     Range, cooking (wood or coal)

     Refrigerator, walk-in

     Restaurant equipment

        Bins, storage

        Bun steamer, connected to water system

        Electrical systems

        Exhaust ventilators

        Faucets

        Plumbing systems

        Refrigerator, walk-in

        Scullery sink

        Shelving, built-in

        Sinks, vegetable and scullery

        Steamer, high speed, connected to water system

     Road (construction)

     Roofing (repairs)

     Saunas

     Scales, pit

     Scotchtint

     Sealant, driveway

     Security alarm system

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

     Septic tank and pipes

     Shrubbery

     Shutters

     Siding (aluminum, metal or vinyl)

     Sink

     Solar energy system

     Smoke alarm system

     Spouting

     Sprinkler system

     Stair lift

     Swimming pool accessories (installed or attached to an in-ground swim  ming pool)

     Swimming pools (installed in-ground)

     Tank, storage

     Television, cable distribution system including equipment mounted on the    home owner’s TV set

     Temperature controls (installed as part of heating or air conditioning sys  tem)

     Tennis courts

     Tile

     Toilets

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

     Trees

     Vacuum systems, central

     Vanities

     Ventilating systems

     Wall paper

     Washer, dish (built-in)

     Water chillers

     Water heaters

     Windows, storm

     Wires, electrical

     Woodburning stoves

   Contractor—A person engaged in performing a construction contract or construction activities. The term includes prime contractors and subcontractors.

   Sales activities—An activity resulting from an agreement or contract under which a contractor transfers tangible personal property or performs services upon tangible personal property belonging to another person and installs the property so as not to become a permanent part of the real estate. In the absence of satisfactory evidence to the contrary, the following items are presumed not to become a permanent part of real estate:
 Air conditioner, window including filters
 Amplifiers, all (Beck Electric)
 Antenna, television
 Appliances (not built-in)
 Auditorium type seating
 Awnings (cloth)
 Backboxes, clock (Beck Electric)
 Baseboard, trane (plug-in)
 Basketball backstop (bolted)
 Blacktop (materials contract Form No. MS-963)
 Bleachers
 Blinds (venetian)
 Bowling alleys and pin setting equipment
 Bulb, lamp
 Buss duct
 Cabinets (free standing)
 Can and bottle crusher
 Carpets (unattached room size)
 Chalkboard (attached by hooks)
 Church pews
 Clock, master clock and program relay equipment (Beck Electric)
 Clock system, clock backbox, wiring (Beck Electric)
 Communication equipment
 Conveyors
 Cooler, display (unit self-contained)
 Dehumidifier (free standing)
 Dental chairs and accessories
 Dishwasher (free standing)
 Dispensing equipment, soda and liquor
 Drapes
 Dryer, clothes (free-standing)
 Emergency lighting (portable battery operated)
 File cabinets
 Fire extinguishers
 Fixtures, shelving, islands, (store)
 Freezers (home)
 Furniture
 Fuses
 Generators, electrical
 Grave marker foundations
 Grill, cooking
 Gymnasium equipment (portable)
 Hospital equipment
  Doctor paging system
  Nurse calling system
  Operating room lights
  Oxygen and gas systems
  Patient wall unit
  TV calling system
  TV monitoring system
 Hydro therapy equipment and accessories
 Laboratory tables (without plumbing, utilities)
 Lamps, portable
 Library shelving
 Lighting, emergency (portable battery)
 Lighting, stage, including power tracks
 Lighting, traffic (not foundation material)
 Lighting systems street and parking in which fixtures are attached to pre   pared foundations by bolt (not including foundation material or under   ground wiring and conduit)
 Linoleum (not attached to floor; see §  58.13 (relating to carpeting and   other floor coverings))
 Loud speakers, assemblies (Beck Electric)
 Medial barriers, highway (pre-cast cement free standing)
 Microphones
 Mirrors (attached by hooks)
 Modulars, room dividers, not attached
 Parking facility control equipment (not including foundations)
 Playground equipment (freestanding)
 Poles traffic light and luminaries when attached to concrete bases by means   of bolts not including foundation material
 Racks, bicycle
 Radio sets
 Railroad signal equipment
 Range, cooking (gas, electric)
 Rectifier, electrical (Beck Electric)
 Refrigerators (home)
 Restaurant equipment
  Board, cutting
  Cabinet, warming, portable
  Can opener
  Cutter/mixer, vertical
  Cutting boards
  French fryers
  Gas grill
  Mixer
  Peeler, potato
  Rack, oven
  Rack, pan
  Shelving, portable
  Slicer
  Truck, dish
  Truck, food
  Truck, tray and silverware
  Truck, utility
 Scales, portable
 Screen, projection
 Seating (auditorium, stadium, and the like)
 Signal head, traffic
 Signs (electric, neon, wood, metal or plastic attached by bolts or screws)
 Sound equipment (including amplifiers, transformers and microphones)
  (Beck Electric)
 Stone, sand, gravel, and the like, delivered on pile or spread but not involv  ing a contract of installation
 Swimming pool accessories (freestanding or installed on an aboveground   swimming pool)
 Swimming pools (installed aboveground)
 Switchgear, electric (Beck Electric)
 Telephone communication equipment
 Television sets, wiring and antennas
 Television transmission or receiving facility
 Traffic control equipment (not foundation material)
 Transformers (Beck Electric)
 Venetian blinds
 Washer (clothes—freestanding)
 Washer, dish
 Water cooler, drinking
 Water softener and filtration equipment
 Wired music equipment
 X-ray Equipment
 X-ray Illuminator

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

   This section cited in 61 Pa. Code §  31.13 (relating to claims for exemptions); 61 Pa. Code §  46.3 (relating to construction contractor installing stained glass windows); 61 Pa. Code §  46.7 (relating to nonresident contractors); and 61 Pa. Code §  46.8 (relating to industrialized housing).