Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 295.0571.100


295.0571.100 Sales of Custom Tables. An interior decorator had custom tables fabricated for a client and also had an artist paint a faux finish on the tables.

Although the client paid the table fabricator directly, the client contracted with the interior decorator for the purchase of the tables. The interior decorator is the seller and has made a retail sale of the tables and must pay tax on the sale. If the agreement or billing separately state the charge for the tables and that charge is the "retail" price, i.e., the cost of the table including artist's fees plus a reasonable markup, that retail price is the measure of tax. If the retail price is not separately stated, the measure of tax is the entire billing unless it can be established that a portion of the fee is for exempt professional decorating services. 1/20/92.