Repairs and alterations

14.1. Repairs to eligible items do not qualify for the Holiday exemption. Alterations to eligible items do not qualify for the exemption even though alterations may be sold, invoiced, and paid for at the same time as the item to be altered.

Example: A customer purchases a pair of pants for $120.00 and pays $10.00 to the retailer to have the pants cuffed. The $120.00 charge for the pants is exempt; however, tax is due on the $10.00 alteration charge.