Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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435.0000 Producing, Fabricating and Processing Property Furnished by Consumers—General Rules—Regulation 1526
Annotation 435.0280
(b) Repairing, Reconditioning and Installation Distinguished
435.0280 Hemstitching and Buttonholing. Charges for hemstitching or buttonholing new garments are taxable as a step in the fabrication process. However, if these operations are performed in connection with repairing or reconditioning garments, the charges are not subject to tax. 11/1/51.