Q&A with the Pennsylvania Department of Revenue

Can you purchase raised flooring tax free as tangible personal property?

Sep 25, 2014

ABC converts a portion if its existing office building into a climate-controlled IT room. ABC hires a contractor to install raised flooring for proper functioning of the computer equipment. Can ABC purchase the raised flooring tax free as tangible personal property or would the DOR treat the flooring as a real estate structure subject to tax unless it qualified as exempt building, machinery & equipment under §7201(pp)?


Flooring does not qualify as building machinery and equipment and the purchase of the flooring is taxable whether purchased by the contractor or ABC.

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