Sales to, or uses by, licensed architects and engineersĭrawings, plans, renderings, and other interior decorating and design services sold to a licensed architect or engineer are taxable, unless the services will be resold or used by the architect or engineer in performing a taxable decorating or design service. However, when a licensed architect or engineer performs interior decorating or design services that don't constitute architecture or engineering, those services are taxable. The practice of architecture is defined in section 7301 of the Education Law, and the practice of engineering is defined in section 7201 of the Education Law. Interior decorating and design services don't include services that consist of the practice of architecture or engineering. Also, a decorator or designer could produce plans with respect to tangible personal property or real property located either inside or outside New York State.
A decorator or designer offering color, paint, and material finishes for a commercial office interior is rendering services related to real property. For example, assisting a customer with choices of fabric, colors, and styles of furniture and other furnishings are services relating to tangible personal property. Interior decorating and design services may be rendered with respect to tangible personal property or real property. Organizers of functions such as corporate events, conventions, political functions, trade shows, award ceremonies, fashion shows, and annual meetings all may hire interior decorators or designers. Interior decorating and design services are not limited to services performed on residential or commercial properties for property owners or tenants.
Interior decorating and design services include: Interior decorating and design services generally relate to the planning and design of interior spaces (see section 8303 of the Education Law). See Tax Bulletin Sales Tax Rates, Additional Sales Taxes, and Fees (TB-ST-825).
#AS BUILT DRAWING SERVICE GEORGIA FULL#
Except for the New York City local sales tax, these services are taxable at the full state and local sales tax rate, including the ⅜% Metropolitan Commuter Transportation District (MCTD) sales tax.
#AS BUILT DRAWING SERVICE GEORGIA HOW TO#
See Tax Bulletin How to Register for New York State Sales Tax (TB-ST-360). This bulletin explains how sales and use taxes apply to interior decorating and design services.Īnyone who sells interior decorating or design services must register for New York State sales tax purposes if they deliver services in New York State or if they have a place of business in the state. Interior Decorating and Design Services Tax Bulletin ST-400 (TB-ST-400) Printer-Friendly Version (PDF) Issue Date: Updated JIntroduction
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