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Florida Sales Tax Rules

12A-1.076 Sales of Articles of Clothing, Clothing Accessories, and Jewelry

(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 Rule 12A-1.024, F.A.C.

Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(15), (16), (19), 212.05(1), 212.06(1) FS. History–Revised 10-7-68, 6-16-72, Formerly 12A-1.76, Amended 3-20-96.


  • FL Dept. of Revenue
  • ABA
  • FL State Bar

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