Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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I

315.0000 INSTALLING, REPAIRING, RECONDITIONING IN GENERAL—Regulation 1546

Annotation 315.0660

(c) MISCELLANEOUS REPAIRS

315.0660 Printing Press Units. Use tax does not apply to the charge for reconditioning labor performed in the alteration of used printing press units to adapt them to smaller news-print rolls and narrower columns. The tax applies, however, to the charge for any materials or parts furnished in connection with the reconditioning. 10/22/62.