California Sales Tax for Interior Designers - Draperies

When you fabricate and then install new draperies, all labor up to the point of installation is taxable fabrication labor.

This includes taking measurements at the client’s premises, cutting and sewing fabric, fireproofing or otherwise treating the fabric or other materials, shirring, lining, pleating, and pressing.

The amount you charge for hanging the draperies is nontaxable installation labor and should be itemized as such on your invoice.

Your charges for the draperies themselves and any installation hardware, including rods, brackets etc., are taxable.

Clients may also contract with you to have their draperies cleaned, resized, relined, fireproofed, and installed at a new location.

All of these services would be nontaxable repair and installation labor.
Only the selling price of the lining and charges for installation hardware would be taxable.


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

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