Publication 35, Interior Designers and Decorators

This publication explains how California’s sales and use tax laws apply to interior designers and decorators, covering both retail sales of merchandise and services related to design work. It highlights how tax applies depends on whether a designer sells goods, provides professional services, or performs work treated as construction contracting. The guide also outlines essential rules on reporting tax, keeping records, and understanding obligations tied to purchases and resale.

The publication provides detailed guidance on when fees, labor, and subcontracted work are taxable, distinguishing between fabrication, repair, and installation labor, as well as sales involving out-of-state delivery and shipping charges. It also clarifies special rules for improvements to real property, including how fixtures and materials are taxed under lump-sum or time-and-materials contracts, and when designers are considered contractors or retailers. Additional sections address resale certificates, use tax liability, tax-paid purchases resold, bad debt deductions, and documentation requirements to ensure accurate tax reporting.

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Please note: This publication summarizes the law and applicable regulations in effect when the publication was written. However, changes in the law or in regulations may have occurred since that time. If there is a conflict between the information in this publication and the law or regulations, decisions will be based on the law or regulations and not on this publication.

Revision July 2026