23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-210-120
Alterations
Official textlaw.lis.virginia.gov
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.
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Nearby sections (25 sections)
- 10-210-32 · (Repealed.)
- 10-210-40 · Advertising; definitions
- 10-210-41 · Advertising businesses
- 10-210-42 · Newspaper and other media advertising
- 10-210-43 · In-house advertising
- 10-210-50 · Agriculture
- 10-210-60 · (Repealed.)
- 10-210-70 · Aircraft sales, leases and rentals, repair and replacement…
- 10-210-80 · [Reserved]. (Reserved)
- 10-210-90 · Aircraft service establishments
- 10-210-100 · Airlines operating in interstate commerce
- 10-210-110 · (Repealed.)
- 10-210-120 · Alterations
- 10-210-130 · (Repealed.)
- 10-210-140 · Auctioneers, agents, factors
- 10-210-150 · (Repealed.)
- 10-210-160 · Bad debts
- 10-210-170 · (Repealed.)
- 10-210-180 · (Repealed.)
- 10-210-190 · Bookbinders and paper cutters
- 10-210-200 · (Repealed.)
- 10-210-220 · (Repealed.)
- 10-210-230 · Burglar, security, and fire alarm systems
- 10-210-240 · (Repealed.)
- 10-210-250 · Cash and trade discounts