California Sales Tax for Interior Designers - Blinds & Shutters
Certain window coverings—including interior wood shutters, miniblinds, vertical blinds, honeycomb blinds, Roman shades, and Venetian blinds—are considered fixtures and your sale of them is taxable.
However, hardware items attached to a building in order to hang window coverings, such as brackets, rods, and tracks, are considered materials.
The application of tax to their purchase or sale depends on whether you are a consumer or retailer for that particular construction contract.
The sale and installation of draperies is not a construction contract.
Source: California Department of Tax & Fee Administration (CDTFA)
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