What are the rules for NYS Sales tax for
my profession?
In this blog we are highlighting another industry with a
few of the broad guidelines to follow! Our hope is to not only provide helpful
information for the business owners, but the consumers as well!
This blog’s industry is Interior
Decorating and Design Services.
First, it is important to know what an interior decorating
and design service is. An interior decorating and design service is any service
that generally relates to the planning and design of interior spaces. Such
services include:
·
Preparation of layout drawings pertaining to the
planning and design of interior spaces
·
Furniture arranging
·
Staging
·
Interior floral design
·
Any similar services
Any interior decorating or design service is taxable if
those services are delivered in New York State or if they have a place of
business in New York State. Interior decorating and design services do not include
services that consist of the practice of architecture or engineering. However,
if a drawing or plan is sold to a licensed architect or engineer, that is a
taxable service. If an engineer or
architect uses an interior decorating or design service, the use of that service
is subject to a use tax. The tax rate for an interior decorating and design service
depends on where the service is delivered or used. In other words, the sale of
an interior decorating or design service is taxable where the plan was
delivered to the purchaser. For example, a plan that is purchased in Nassau County is
subject to the Nassau County sales tax rates, regardless of where the property
that is subject of the plan is located. On the other hand, a plan that is
purchased in Delaware is not subject to New York State and local sales tax
since the plans were delivered outside of New York State. This is just a brief overview of the sales tax laws
regarding the sale of interior decorating and design services. Feel free to
give our office a call for more information.
By Renee Greenspan
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