TAILORING — custom exclusively
This classification applies to the tailoring or alteration of garments for other concerns on a fee basis. This classification also applies to the manufacture of custom-tailored clothing or costumes.
Clothing alterations or repairs performed by retail dry cleaners or laundries shall be classified as 2589(1), Dry Cleaning or Laundry.
Clothing alterations or repairs performed by retail clothing stores shall be classified as 8008, Stores — clothing, shoes, linens or fabric products — retail.
Shown below is the previously published phraseology and footnote | Effective Date |
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Phraseology: Footnote: This classification applies to the tailoring and alteration of garments for other concerns on a fee basis. This classification also applies to the manufacture of custom tailored clothing and costumes. Clothing alterations or repairs performed by retail dry cleaners or laundries shall be classified as 2589(1), Dry Cleaning or Laundry. Clothing alternations or repairs performed by retail clothing stores shall be classified as 8008, Stores — clothing, shoes, linens or fabric products — retail. | 9/1/2022 |
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