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BTLG Table of Contents > Sales and Use Tax Annotations > M > 355.0000 Miscellaneous Repair Operations > Annotation 355.0040

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355.0000 MISCELLANEOUS REPAIR OPERATIONS—Regulation 1553

Annotation 355.0040

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355.0040 Out-of-State Bookbinding. The regulation provides that bookbinders are consumers of the materials used in rebinding used books for a lump-sum charge. If the bookbinding is performed outside the state, the use tax does not apply to charges to California customers. 7/9/79.