S.C. Code Regs. 117-313.4 — Alteration Charges

Expenses borne by the seller of clothing for alteration charges, whether such services are performed
by the seller or subcontracted, are not deductible from gross proceeds of sales.
Conversely, a charge for alteration services made in addition to the sales price of tangible personal
property is not subject to tax when such charge is separately stated from the sales price of tangible
personal property on the invoice to the customer.