if you are concerned with a vacuum at work in a company with the qualifying number of employees and you want to know whether a licensed electrician has to do the repairs the answer is no. the NEC considers it an appliance. if the cord is damaged it should be replaced. Taping it up will not pass for OSHA
As long as the plug is properly duty rated, and properly installed, there should be no problem with OSHA.
i would say have a new cord installed, i'm sure osha would have a problem with you getting killed from a badly patched cord.
OSHA only applies to regulations at work. Vacuum cleaners typically have a long cord with a two wire plug.
If OSHA applies to this area, it would likely require that the electrical cord used a third wire ground plug if the vacuum cleaner chassis is conductive, ie., metallic. If fixing the plug end of the electrical cord, be sure to use an 'underwriter's knot' to secure the cord inside the plug's body, however, many plugs don't allow the serviceman to take it apart, anyway. If you're repairing a frayed or severed cord, braid the wires together, wrap *both* wires in electrical tape, and do a final wrap making sure the tape is well attached to the cord.
