Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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435.0000 PRODUCING, FABRICATING AND PROCESSING PROPERTY FURNISHED BY CONSUMERS—GENERAL RULES—Regulation 1526

Annotation 435.0755

(c) MISCELLANEOUS OPERATIONS

435.0755 Embroidering Used Clothing. Unless there is something unusual about the embroidery work (such as converting the clothing into a work of art), embroidering used clothing is similar to making repairs under Regulation 1546. As such, unless the retail value of the thread is more than ten percent of the total charge or the charge for the thread is separately stated, the charge for embroidery work on used clothing is not subject to tax. 5/15/92.