Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
435.0000 PRODUCING, FABRICATING AND PROCESSING PROPERTY FURNISHED BY CONSUMERS—GENERAL RULES—Regulation 1526
(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.