Form Gt-800052 - Sales And Use Tax On Interior Decorators And Interior Designers printable pdf download

GT-800052

Sales and Use Tax on

R. 12/17

Interior Decorators and

Interior Designers

Definitions

Real Property – The surface land, its improvements, and fixtures; also called “realty” and “real

estate.”

Tangible Personal Property – Personal property that may be seen, weighed, measured, touched,

or is in any manner perceptible to the senses.

What is Taxable?

Interior Decorator or Interior Designer Fees

Fees charged by interior decorators or interior designers in conjunction with the sale of tangible

personal property are a part of the total charge for the tangible personal property and are subject to

sales tax and applicable discretionary sales surtax. The interior decorator or interior designer is

required to collect sales tax and surtax on the total amount billed to the client.

Fees charged by an interior decorator or interior designer are not subject to sales tax or surtax when

the fee is charged only for advice and is not contingent on or a part of the sale of tangible personal

property. Examples of fees charged solely for services rendered include designing a decorative

scheme, advising clients, or recommending colors, paints, wallpaper, fabrics, brands, or supply

sources.

Paint color card samples, flooring and wall samples, fabric swatch samples, window covering

samples, and similar samples that are provided at no charge and serve no useful purpose other than

as a comparison of color, texture, or design are exempt.

Installation of Tangible Personal Property

Interior decorators or interior designers who install tangible personal property that remains tangible

personal property must collect sales tax and surtax on the total charge to their clients. Examples of

items that remain tangible personal property after installation are:

•

Carpets (except those that become real property) and rugs

•

Drapes, curtains, bedspreads, blinds, shades, or slipcovers

•

Household appliances (except “built-in” appliances)

•

Mirrors, except those that become real property

Carpet is real property when affixed by nail, glue, or in some other manner so that it becomes the

finished floor. Mirrors are real property improvements when affixed by nails, screws, glue, or

cement.

Improvements to Real Property

Generally, transactions that involve items that are permanently installed into a structure, where the

items cannot be removed without being destroyed, are classified as real property improvements.

Interior decorators or interior designers who perform lump sum, cost plus or fixed fee, guaranteed

price, or time and materials contracts to make improvements to real property, do not sell tangible

personal property to their client. Under these types of real property contracts, the interior decorator or

interior designer must pay sales tax and surtax on the materials and supplies used in performing the

contract. No sales tax is to be collected from the client (as the owner of the real property) under these

contract types.

Florida Department of Revenue, Sales and Use Tax on Interior Decorators

and Interior Designers, Page 1

Form Gt-800052 - Sales And Use Tax On Interior Decorators And Interior Designers

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