SUT-39 - Repair Services - Clothing Alterations

Alterations of clothing by a tailor are subject to sales and use tax. Alterations qualify as repairs of tangible personal property, a taxable service under Tenn. Code Ann. § 67-6-205. Additionally, Tenn. Comp. R. & Regs. 1320-05-01-.54 specifically defines repair services to include mending and alterations of tangible personal property as taxable services.              

Reference: Tenn. Code Ann. § 67-6-205. Tenn. Comp. R. & Regs. 1320-05-01-.54.

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