Calligraphy Services Subject to Tax in Georgia

Tuesday, September 2nd, 2014

A calligraphy pen on parchment.

The Georgia Department of Revenue recently released a letter ruling on the taxability of calligraphy services.

The taxpayer provided hand calligraphy services. Customers supplied envelopes for the taxpayer to address by hand, using a dip pen and ink to create stylized lettering. The taxpayer paid tax on supplies such as ink, pens, and paper stock.

Georgia taxes sales of tangible personal property. Sales include the fabrication of tangible personal property for consumers who furnish the materials used in the fabrication. "Fabrication" is an operation that changes the form or state of property. Tax applies to charges for materials, labor, and services on a taxable fabrication.

The Department ruled that the taxpayer's calligraphy services were fabrication services. Custom printing was fabrication when it used computers and mechanical processes. Calligraphy was a manual form of custom printing and was thus taxable. The taxpayer could purchase ink and paper tax-free as purchases for resale. The taxpayer's charges for calligraphy services, however, were subject to tax.

About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at or call 866.578.8193.

Texas Releases Detailed Guidance on Exempt Organizations

Thursday, October 18th, 2018 -The Texas Comptroller has released a publication that provides detailed information on how sales and use tax a...

Telephone Answering Services Taxable in Arkansas

Tuesday, October 16th, 2018 -The Arkansas Department of Finance and Administration recently ruled that the service of answering calls on be...

Washington Provides Guidance on Lodging Tax for Online...

Friday, October 12th, 2018 -The Washington Department of Revenue released updated guidance that provides tax reporting information for bed...

Economic Nexus in West Virginia

Wednesday, October 10th, 2018 -The West Virginia State Tax Department announced that it will require remote sellers to begin collecting sales...

Idaho Provides Guidance on the Exemption for Medical...

Monday, October 8th, 2018 -The Idaho State Tax Commission recently released guidance that explains Idaho's sales and use tax laws for buy...

Arkansas Does Not Follow Federal Law on Foreign Income

Friday, October 5th, 2018 -The Arkansas Department of Taxation and Finance recently released an opinion that says the state does not conf...