Jewelry Shops

(1) Sales of watches, watch chains and straps, clocks, pens, rings, and other jewelry are subject to the Sales or Use Tax. (2) Charges made for repairing, cleaning, sizing or making slight changes in jewelry, watches, etc., refinishing, converting one item of tangible personal property into another, and engraving incidental to the sale of the tangible personal property, are subject to the Sales or Use Tax.