California Sales Tax for Interior Designers - Installation Labor

Installation labor is the labor required to install an item after it has been delivered to the client’s premises.

It does not include any work performed prior to installation.

Charges for installation labor are not taxable.

However, tax generally applies to charges for materials you provide in installing a product, such as nails, bolts, screws, cables, etc.

Examples of exempt installation labor include:

  • Hanging draperies after delivery to the job site.
  • Hanging paintings and other artwork.
  • Connecting an appliance to a power source.

Source: California Department of Tax & Fee Administration (CDTFA)


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