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State of Colorado - Office of Economic Development and International Trade

http://www.colorado.gov/oed/industry-license/276IndDetail.html

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Go to main text OEDIT Home Business Licensing Database Business Licensing Database INTERIOR DECORATOR/INTERIOR DESIGN DECORATOR INTERIOR DECORATOR INTERIOR DESIGN State Colorado Department of Revenue 1375 Sherman St Denver , CO 80261 (303)238-7378 Sales tax license is applicable only if business intends to buy products and then re-sell to the customer. Tax must be collected at point of sale and business must be licensed by every home rule city where it operates. An interior decorator that sells decorator supplies at retail and also provides installation contractor services is considered a retailer/contractor. When selling personal property (furniture, area rugs, etc.) and construction supplies separate from installation, sales tax should be collected by the decorator from the customer on the sales price of the personal property. When an interior decorator uses construction supplies, purchased at wholesale, as part of contractor services, the decorator must pay use tax based upon the...

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