Final answer:
The statement is generally true; if work uniforms are required and not suitable for everyday wear, both their initial cost and maintenance costs such as laundry, dry cleaning, and alterations can be deductible. Always refer to current tax regulations or consult a tax professional.
Step-by-step explanation:
The statement 'If the cost of uniforms is deductible, their maintenance cost (e.g., laundry, dry cleaning, alterations) also is deductible' is generally True. When work clothing is required for employment and the uniforms are not suitable for everyday wear, the cost of the uniforms is often deductible.
Additionally, if the uniforms are a necessary condition of employment and the uniforms meet certain guidelines set forth by tax authorities (such as the IRS in the United States), then the maintenance costs, including laundry, dry cleaning, and alterations, can also be considered part of the work-uniform cost and therefore are likely to be deductible. Employers should always consult tax codes or a tax professional for current regulations, as they can change and may have specific requirements or exceptions.