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Interior decorating and design services generally relate to the planning and design of interior spaces. Interior decorating and design services include:
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preparation of layout drawings, schedules, and specifications pertaining to the planning and design of interior spaces;
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furniture arranging;
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design and planning of furniture, fixtures, and cabinetry;
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staging;
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lighting and sound design;
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interior floral design;
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selection, purchase, and arrangement of surface coverings, draperies, furniture, and other decorations; and
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any similar services.
Providers of interior decorating and design services include:
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interior consultants;
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kitchen designers;
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bathroom designers;
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lighting designers;
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home decorators and designers;
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architects;
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engineers;
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renderers;
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event decorators; and
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any other person providing similar services.
Interior decorating and design services are not limited to services performed on residential or commercial properties for property owners or tenants. Organizers of functions such as corporate events, conventions, political functions, trade shows, award ceremonies, fashion shows, and annual meetings all may hire interior decorators or designers.
Interior decorating and design services may be rendered with respect to tangible personal property or real property. For example, assisting a customer with choices of fabric, colors, and styles of furniture and other furnishings are services relating to tangible personal property. A decorator or designer offering color, paint, and material finishes for a commercial office interior is rendering services related to real property. Also, a decorator or designer could produce plans with respect to tangible personal property or real property