Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 19 - Specific Applications and Examples
Part 5 - "C"
Section 710:65-19-48 - Tailors, clothiers, dressmakers, and milliners
Current through Vol. 42, No. 1, September 16, 2024
(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.
