Administrative Code

Creating a Report: Check the sections you'd like to appear in the report, then use the "Create Report" button at the bottom of the page to generate your report. Once the report is generated you'll then have the option to download it as a pdf, print or email the report.

Virginia Administrative Code
Title 23. Taxation
Agency 10. Department Of Taxation
Chapter 210. Retail Sales and Use Tax
2/25/2021

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.

Statutory Authority

§§ 58.1-203 and 58.1-609.5(4) of the Code of Virginia.

Historical Notes

Derived from VR630-10-8.1; added July 1, 1969; revised January 1, 1979; amended, eff. March 1983.

Website addresses provided in the Virginia Administrative Code to documents incorporated by reference are for the reader's convenience only, may not necessarily be active or current, and should not be relied upon. To ensure the information incorporated by reference is accurate, the reader is encouraged to use the source document described in the regulation.

As a service to the public, the Virginia Administrative Code is provided online by the Virginia General Assembly. We are unable to answer legal questions or respond to requests for legal advice, including application of law to specific fact. To understand and protect your legal rights, you should consult an attorney.