23VAC10-210-120: Alterations

Separately itemized charges for alterations to clothing sold by a dealer are not a part of the total sales price to the customer and are not subject to tax. Charges made for alterations to clothing by a person other than the dealer selling the clothing are likewise not subject to the tax. Materials used in performing alterations, including needles, thread, facing, etc., are taxable at the time of purchase by the person performing the alterations.