This classification applies to the manufacture or repair of electric motors including the cleaning and rewinding of armatures, field coils, rotors and similar parts.
Dealers that sell and repair new electric motors that are used in industrial machinery and equipment shall be classified as 8107, Machinery Dealers.
Dealers that sell and repair used electric motors that are used in industrial machinery and equipment shall be classified as 8267, Machinery and Equipment Dealers.
|Shown below is the previously published phraseology and footnote||Effective Date|
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