Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
295.0000 GROSS RECEIPTS
(g) SERVICE CHARGES GENERALLY
295.1509 Interior Decoration—Gross Receipts. Where an interior decorator designs and has manufactured some or all of the furniture provided to a client under a decorating contract, the charge for design, placing the order, overseeing the manufacture, etc., is part of the gross receipts from the sale of the furniture. Such charges cannot be exempted merely by describing them as a "design fee." 4/11/78.