Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
345.0000 MANUFACTURERS OF PERSONAL PROPERTY—Regulation 1524
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.