ELECTRIC MOTOR MFG. OR REPAIR
This classification applies to the manufacture or shop repair of electric motors including the cleaning and rewinding of armatures, field coils, rotors and similar parts.
Dealers that sell or repair new electric motors that are used in industrial machinery or equipment shall be classified as 8107, Machinery and Equipment Dealers.
Dealers that sell or repair used electric motors that are used in industrial machinery or equipment shall be classified as 8267, Machinery and Equipment Dealers — secondhand.
The installation or repair of electric motors away from the shop shall be classified as 3724(2), Electrical Machinery or Auxiliary Apparatus.
| Shown below is the previously published phraseology and footnote | Effective Date |
|---|---|
Phraseology:
ELECTRIC MOTOR MFG. OR REPAIR Footnote:
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 or repair new electric motors that are used in industrial machinery or equipment shall be classified as 8107, Machinery and Equipment Dealers. Dealers that sell or repair used electric motors that are used in industrial machinery or equipment shall be classified as 8267, Machinery and Equipment Dealers — secondhand. | 9/1/2022 |
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