The Pennsylvania Department of Revenue (Department) has made available to the public a guide explaining Act 45 of 1998. This act created the building machinery and equipment (BME) exemption. Under the BME exemption, the purchase of certain materials and items are exempt if used during construction projects with certain exempt entities.
The guide was previously used in Department seminars, but is now available to anyone. It includes information on which commonly used materials and items qualify for exemption and answers to frequently asked questions about the BME exemption.