Okla. Admin. Code § 710:65-19-48

Current through Vol. 42, No. 7, December 16, 2024

Section 710:65-19-48 - Tailors, clothiers, dressmakers, and milliners

(a) Total gross receipts from all sales of tangible personal property by custom tailors, clothiers, dressmakers and milliners for consumption or use are subject to taxation, with no deduction for services or other costs.

(b) When such a person does not provide the goods worked upon and sells services only, such services are exempt even though they may include incidental and negligible items of material like thread, tape, buttons, etc., but the sale of items such as thread, tape, buttons, etc. to him are taxable.

(c) Where ready-to-wear suits, dresses, hats, etc., are sold at an established price, charges for alterations are not taxable only if charged separately. If such alterations involve the sale of material such as linings, trimmings, etc., the tax applies to the total charge unless the material is billed separately.

Okla. Admin. Code § 710:65-19-48