Section 770. Interior decorators

Latest version.

The tax does not apply to an interior decorator's charges for services. When a decorator goes beyond the rendition of services and sells tangible personal property, the decorator must register as a dealer and collect and pay the tax on retail sales. When a decorator makes a lump sum charge for services and furnishes tangible personal property, the tax applies to the total charge, unless the charge for services is billed separately from the tangible personal property.

Historical Notes

Derived from VR630-10-50; revised January 1, 1979.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

                    
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