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Indiana art service taxable.


Retail

The taxpayer contested that by separately stating their custom framing service from the actual artwork that is produced, the service should be exempt from sales tax. However, under Indiana law this is considered a unitary transaction, which includes all items of personal property and services that are furnished under a single order. Otherwise, sales tax would not be imposed when the services are performed with respect to property after the property is transferred to the purchaser. (Indiana Tax Court, No. 49T10-9801-TA-8, July 15, 2002)

(10/15/2002)
(Archived)
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