Pennsylvania Sales Tax question.

[SunTaxMan]

Taxpayer, retail store, purchased an electric motor for walk-in cooler, cooling system. Motor is bolted down and "becomes permanent part of real estate," (IT is now a permanent part of the cooler, which is a permanent part of the building - built in, not "detachable.") according to taxpayer. He doesn't think he should have been charged sales tax BECAUSE the motor is now "part of the real estate."

I am thinking it IS subject to sales tax because:

1. It is NOT an item for resale.

2. Even if it becomes part of the real estate, when purchased it was not "real property" category, therefore subject to PA sales tax.

Comments?

Thanks,

[TAXBILLY]

Agree with you.

taxbilly

[MDCPA]

PA Department of Revenue has a legal letter ruling No. SUT-04-004 (google it just like it's shown) - this may have the answer you are looking for.