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Interior design sales tax texas real estate
Also, the use of an interior decorating or design service by an architect or engineer is subject to use tax. However, when a licensed architect or engineer performs interior decorating or design services that don't constitute architecture or engineering, those services are taxable. A person who performs real property services should presume that the services are taxable and collect tax on the total charge unless the homebuilder certifies in writing that the service is part of an improvement of real property with a new residential structure or an improvement next to an existing home or residence. Real property services are taxable services, but they are not taxable if purchased by a homebuilder as part of a contract to build a new residential structure or other improvement next to the new residential structure and used in the residential occupancy of the structure. Example: Mr. If the work to be performed constitutes the installation, repair, maintenance, or servicing of tangible personal property, or the repair, maintenance, or servicing of real property, the transaction is subject to sales tax if the property is located in New York State. Designer M delivers the plans for the design to the law firm at its office in Lake Placid, but does not collect any New York sales tax since the contract is for a single charge and provides for Designer M to offer on-site advice in Vermont during implementation.