Florida Regulations 12A-1.076: Sales of Articles of Clothing, Clothing Accessories, and Jewelry
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(1)(a) The sale, rental, repair, or alteration of articles of clothing or clothing accessories is taxable. Any person engaged in the business of selling, renting, repairing, or altering clothing or clothing accessories must register as a dealer with the Department.
(b) The sale of military insignia and uniforms is subject to tax.
(c)1. The total charge for repairing shoes is subject to tax.
2. The total charge for dyeing clothes or shoes is subject to tax.
(d) The tailor’s charge for making a suit from the customer’s goods is subject to tax.
(2) The sale of jewelry, such as earrings, bar pins, cuff links, tie clasps, collar stays, and other similar items, is subject to tax. Jewelry and personal ornaments which have a religious theme or significance are not exempt as church service and ceremonial raiment and equipment and are subject to tax.
(3)(a) Charges for engraving jewelry and other tangible personal property are subject to tax, whether included as part of the sales price or separately stated.
(b) Charges for cutting and polishing stones, minerals, and other similar jewelry articles are subject to tax. See Fl. Admin. Code R. 12A-1.024
Rulemaking Authority Florida Statutes § 212.18(2), 213.06(1) FS. Law Implemented 212.02(15), (16), (19), 212.05(1), 212.06(1) FS. History-New 10-7-68, Amended 6-16-72, Formerly 12A-1.76, Amended 3-20-96.
Terms Used In Florida Regulations 12A-1.076
- Personal property: All property that is not real property.
(c)1. The total charge for repairing shoes is subject to tax.
2. The total charge for dyeing clothes or shoes is subject to tax.
(d) The tailor’s charge for making a suit from the customer’s goods is subject to tax.
(2) The sale of jewelry, such as earrings, bar pins, cuff links, tie clasps, collar stays, and other similar items, is subject to tax. Jewelry and personal ornaments which have a religious theme or significance are not exempt as church service and ceremonial raiment and equipment and are subject to tax.
(3)(a) Charges for engraving jewelry and other tangible personal property are subject to tax, whether included as part of the sales price or separately stated.
(b) Charges for cutting and polishing stones, minerals, and other similar jewelry articles are subject to tax. See Fl. Admin. Code R. 12A-1.024
Rulemaking Authority Florida Statutes § 212.18(2), 213.06(1) FS. Law Implemented 212.02(15), (16), (19), 212.05(1), 212.06(1) FS. History-New 10-7-68, Amended 6-16-72, Formerly 12A-1.76, Amended 3-20-96.