Chapter 2 – Fiscal Management

23010.10 Service Charges for Handicraft Items

• To defray handling costs on the purchase of materials used in the manufacture of handicraft articles and to balance possible losses, 10 percent shall be added to the purchase price only, exclusive of costs, such as State tax, freight, and handling, and charged to the inmate for such articles. No charge shall be made on canceled orders. This service charge shall be deposited in the IWFInmate Welfare Fund.

• Handicraft Items for Sale

  • A 10 percent administrative surcharge shall be added to the price established by the inmate on all articles placed on sale including paintings. However, one percent will be refunded to the inmate for the sales tax paid on the raw materials used in the handicraft articles sold.

• Paintings

  • “Paintings” shall include all kinds of pictures, drawings, sketches, etchings, and any frames that are attached.

• Repair of Handicraft Items

  • A 10 percent administrative surcharge shall be added to the cost established by the inmate for the repair of handicraft-type articles for State employees or the public through the handicraft program. This surcharge shall be deposited in the IWFInmate Welfare Fund.