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separately to custamers as services, the proceeds from such service charges are not included within the measure of the tax.. Proceeds from the sale of all tangible personal property furnished in ma~ repairs are within the Ordinance. RULE 66: Machinists, Foundrymen, and Pattern Makers Machinists, foundrymen, and patternmakers who are engaged in fab- ricating and selling dies, castings, patterns, tools, lathes, drill and punch presses, machinery or any other tangible personal property to manufacturers or othe~ persons who purchase the same for use or consumption and not for resale, are engagin~ in the business of selling tangible personal property at retail, within the meaning of the Ordinance, and are liable for tax with respect to their gross proceeds from such sales. Machinists and foundrymen may not deduct from the selling price of any tangible personal property any charges for labor or service of fabrica- tion or other costs of production in computing their tax under the Ordin- Where machinists or foundrymen fabricate and sell structural steel, castings or other such products to construction contractors, such sales ar~ not for the purpose of resale by the purchasers, and the vendors are liable for tax with respect to proceeds therefrom. Machinists and foundrymen are liable for tax with respect to proceeds frc~ parts or other tangible personal property furnished by them in connec- tion with repair work performed on the machinery or property of their customers. Proceeds from labor or service performed in connection with in- stalling repair parts or other repair work are not included in the measure of the tax, provided it is separately billed to customers and is separately recorded on the books and records of the repairm~n. All machinists and foundrymen performing repair work should bill customers in such a marner as to show separately charges for materials or par~s sold and charges for repair or service perfomed, and should keep their books and records in such manner as clearly to reflect these separate sources of receipts. The tax will apply to the total gross proceeds from repair work involving the furnishing of any taugible personal property where no such segregation is made. RULE 67: Printing Industry (a) Sales by printers of advertising circulars, books, briefs, envelopes, folders, posters, racing forms, shopping guides, tickets, and other printed rotter to persons who do not resell such articles in the regul~ course of business but who either consune them, lease them, or distribute shem free of charge, are. subject to the Sales Tax. A printer may not deduct frmm the selling price of such tsrgible personal property the cost of labor, authors' alterations or other ser~-lce charges in performing the printing even though such charge is stated or shown on any evidence of sale separately from the charge for stock. The cost of labor is considered as a part of the cost. of the articles sold in a completed state. - 20 -