N.J. Admin. Code § 18:24-6.8

Current through Register Vol. 56, No. 11, June 3, 2024

Section 18:24-6.8 - Services performed on clothing

(a) The following services are exempt from sales tax:

1. Laundering clothing;

2. Dry cleaning clothing;

3. Tailoring, including mending, resizing, and altering;

4. Weaving clothing or weaving done on clothing;

5. Ironing or pressing clothing;

6. Repairing shoes; and

7. Cleaning and shining shoes.

(b) Except as stated in (a) above, sales tax is imposed on the services of producing, fabricating, processing, printing, or imprinting tangible personal property, including clothing, for a customer who directly or indirectly furnishes the item to be serviced, which is not intended for resale.

1. Examples of taxable fabrication services performed on clothing include, but are not limited to: imprinting, embroidering, silk screening designs, painting designs and monogramming.

N.J. Admin. Code § 18:24-6.8