The California Board of Equalization recently issued guidance regarding the taxability of interior designers. In California, interior designers must charge and remit sales tax on the sale of all tangible personal property sold to their customers, unless a specific exemption exists. Additionally, any fees charged to customers for professional services that are in connection with the sale of taxable tangible personal property will also be subject to tax. Fees for professional services that have no connection to the sale of taxable tangible personal property will be exempt from tax. Labor charges related to fabrication labor will be subject to tax, whereas repair or installation labor charges or charges for work performed on real estate will be exempt from tax. Additional information regarding specific interior design transactions can be found in California State Board of Equalization Information Publication Number 35.