Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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M

345.0000 MANUFACTURERS OF PERSONAL PROPERTY—Regulation 1524

Annotation 345.0200

345.0200 Standby Repair Labor and Set Strike Labor. A taxpayer fabricates and sells sets for motion pictures. It makes a separate charge for standby labor and for strike labor. Charges for standby labor, if strictly for repair, and for strike labor, if optional, are not subject to tax. 3/10/94.