Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
315.0000 INSTALLING, REPAIRING, RECONDITIONING IN GENERAL—Regulation 1546
(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.