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BTLG Table of Contents > Sales and Use Tax Annotations > I > 315.0000 Installing, Repairing, Reconditioning in General > Annotation 315.0660

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315.0000 Installing, Repairing, Reconditioning in General—Regulation 1546

Annotation 315.0660

(c) Miscellaneous Repairs

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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.