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Frequently Asked Questions
Questions:
Answers:
Do I charge PST on interior design services? |
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No. You do not charge PST on interior design services as it is a non-taxable service. |
I am an interior designer. Do I charge PST when I sell furnishings to my client? |
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Yes. You charge PST on the retail sale of furnishings and on any other tangible products you sell to your client. You also charge PST on other fees, such as administration or delivery fees, added to your sales of furnishings. |
I am an interior designer. Do I charge PST when I sell and install paint or wallpaper? |
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It depends. When you supply and install improvements to real property, such as paint and wallpaper, you are considered to be a contractor. For contracts that you enter into before October 1, 2008, the way you structure your contract determines whether you pay PST or you charge your customer PST on the materials and equipment you supply and install to complete the contract. For contracts that you enter into on, or after, October 1, 2008, generally, you are required to pay PST. However, under certain circumstances, you charge your customer PST. If you are involved in real property contracts, it is important that you read Bulletin SST 072, Real Property Contractors, for detailed information.
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Do I charge PST if I provide a blueprint as part of my design service? |
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No. You do not charge PST on the original blueprint, as it is considered incidental to the services you are providing. However, you charge PST on any subsequent copies of that blueprint sold to your client.
Last Revised: September 2008 |
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