New York Taxability of Millwork Shop Drawing Services

Charges for millwork shop drawing services relating to interior millwork are considered interior decorating and design services, which are subject to New York State and local sales and use tax. Charges for interior decorating and design services that are delivered in New York City are subject to New York State sales and use tax, but not New York City sales and use taxes. However, to the extent that the charge to the customer represents the separate sale of drawings without the inclusion of design services, it would be considered the sale of tangible personal property subject to both State and local sales and use tax where the property is delivered in New York. (TSB-A-08(30)S, New York Commissioner of Taxation and Finance, July 21,2008).

Posted on October 6, 2008