Interior Decorator/Interior Design

Keywords: 
Decorator Interior Decorator Interior Decorator/Interior Design Interior Design
State
Colorado Department of Revenue
1375 Sherman St
Denver , CO 80261
(303)238-7378
Sales tax license is applicable only if business intends to buy products and then re-sell to the customer.

Tax must be collected at point of sale and business must be licensed by every home rule city where it operates.
An interior decorator that sells decorator supplies at retail and also provides installation contractor services is considered a retailer/contractor. When selling personal property (furniture, area rugs, etc.) and construction supplies separate from installation, sales tax should be collected by the decorator from the customer on the sales price of the personal property. When an interior decorator uses construction supplies, purchased at wholesale, as part of contractor services, the decorator must pay use tax based upon the wholesale purchase price. See FYI Sales #6 – Contractors and Retailer-Contractors

Link: http://www.revenue.state.co.us/fyi/html/sales06.html
Interior decorators who solely perform installation contractor services should not obtain a sales tax license. They should pay sales tax on all supplies when they are purchased.
State
Colorado Division of Registrations
State Board of Examiners of Architects
1560 Broadway #1370
DENVER , CO 80202
(303)894-7801
Fax: (303)894-7790
The Colorado Architects’ Practice Act recognizes Interior Design as a distinct profession and sets out the requirements necessary to call oneself an Interior Designer. Interior Designers are not licensed but are subject to education and experience requirements under the State Board of Examiners of Architects. (12-4-112(6), C.R.S.)
Interior Designers may prepare and file interior design documents for the purpose of obtaining approval for a building permit for nonstructural interior construction, materials, finishes, space planning, furnishings, fixtures, equipment, lighting, and reflected ceiling plans.

Link: http://www.dora.state.co.us/architects/arcstatute.pdf
An Interior Designer must have met the education and experience requirements and have passed the qualification examination promulgated by the National Council for Interior Design Qualification.

Link: http://www.ncidq.org/
Wednesday, July 18, 2012 – 18:47 pm