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.

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