Page:United States Statutes at Large Volume 83.djvu/198

 170

PUBLIC LAW 91-106-OCT. 31, 1969

Admission to

[83 STAT.

a/g\ rpj^g g^^jg ^^ ^j. charcTes for admission to public events, includ-

certain per-

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formances.

Hig moviBS, musical periormances, exhibitions, circuses, sporting events, and other shows or performances of any type or nature, except that any casual or isolated sale of or charge for admission made by a semipublic institution not regularly engaged in making such sales or charges shall not be considered a retail sale or sale at retail. u/c)\ ^^^,Qr^]Q Qf Qr charges for the service of repairing, altering,

Services to tangible p e r s o n a l

property.

Secretarial Laundering

78 Stat. 84 7.

82 Stat. 614. ^position of

tax

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mcuding, or iltting tangible personal property, or applying or installing tangible personal property as a repair or replacement part of other tangible personal property, whether or not such service is performed by means of coin-operated equipment or by any other means, and whether or not any tangible personal property is transferred in conjunction with such service. "(10) The Sale of or charges for copying, photocopying, reproducing, duplicating, addressing, and mailing services and for public stenographic services. " (H) The Sale of Or charges for the service of laundering, dry cleaning, or pressing of any kind of tangible personal property, except when such service is performed by means of self-service, coin-operated equipment." SEC. 102. Subsection (b) of section 114 of the District of Columbia Sales Tax Act is amended— (1) by striking out paragraph (1), (2) by redesignating paragraph (2) as paragraph (1), (3) by redesignating paragraph (3) as paragraph (2) and by inserting before the period at the end of that paragraph a comma and the following: "except as otherwise provided in subsection (a) of this section", and (^4^ j^y redesignating paragraphs (4) and (5) as paragraphs (3) and (4), respectively. SEC. 103. Subsection (b)(3) of section 116 of the District of Columbia Sales Tax Act (D.C. Code, sec. 47-2601, par. 16(b)(3)) is amended to read as follows: "(3) The amount separately charged for labor or services rendered in installing or applying the property sold, except as provided in section 114(a) of thistitle." SEC. 104. Section 125 of the District of Columbia Sales Tax Act (J) Q (^^de, sec. 47-2602) is amended to read as follows: > "SEC. 125. A tax is imposed upon all vendors for the privilege of selling at retail certain tangible personal property and for the privilege of selling certain selected services (defined as 'retail sale' and 'sale at retail' in this title). The rate of such tax shall be 4 per centum

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