S.C. Code Regs. 117-309.10 — Interior Decorators

Interior decorators are generally engaged in the business of selling home or office furnishings of
which many, such as portieres, curtains, draperies and seat and slip covers, are made to customers'
specifications. The total charge for such made-to-order merchandise is subject to the tax without any
deduction for fabrication labor whether such labor is performed by the decorator or by others for the
decorator's account.
It is frequently necessary to repair, renovate or reupholster furniture. Sublet repairs are taxable on
the total charge to the customer when the repair materials are sold or furnished by the decorator.
It may also be necessary to remodel interiors such as by painting or papering walls, hanging mirrors,
pictures and lighting fixtures or other accessories, or replacing floor coverings. Labor for these
purposes is not subject to the tax provided it is separately shown from the sales price of tangible
personal property on the invoice to the customer. Other exempt charges when separately invoiced to
the customer are consultation fees and reimbursement for travel expenses.