California Sales Tax for Interior Designers - Fixtures vs Materials

Fixtures are accessories to a building that do not lose their identity when installed. Examples include:

Air conditioning units, Awnings, Prefabricated: cabinets, counters, or lockers, Furnaces, Heating units, Shutters, Blinds, Plumbing fixtures, Garbage disposal units, Lighting fixtures, etc.

If you furnish and install fixtures, tax will apply to your charges for the fixtures but not to your charge for installation.

Materials are generally considered to be products that lose their identity and become an integral and inseparable part of the real estate when installed. Examples include:

Carpet, Padding, Flooring, Adhesive, Wallpaper, Paint, Sizing, Molding, etc.

Whether tax applies to your charges for materials in a construction contract depends on the terms of the contract, as explained later.


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

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