Administrative Code

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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 210. Retail Sales and Use Tax

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.

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