Important Notice: Shoe Repair Services (100% Taxable) and Shoe Polishing Services

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This document serves as notice that effective March 1, 2016, one hundred percent (100%) of the sales price of or the gross receipts derived from charges for shoe repair on or after March 1, 2016, are subject to the general 4.75% State, applicable local, and applicable transit rates of sales and use tax. A retailer of shoe repair services should collect the tax on the entire charges to customers for retail shoe repair services on or after March 1, 2016, no matter that the item repaired may have been received by the retailer prior to March 1, 2016. A retailer who fails to collect the tax due from its customers or remit the tax due to the Department remains liable for the tax.