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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > M > 345.0000 Manufacturers of Personal Property > Annotation 345.0200

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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.