Painting, Papering and Interior Decorating

The services of painting, papering, and interior decorating are subject to Iowa sales tax.

Painting is defined as:

The following are not considered painting:

Papering is defined as:

Interior Decorating is defined as:

NOTE: interior decorating service is not taxable when provided without charge as an incidental part of the sale of real or tangible personal property; however, the sale of the tangible personal property may be subject to sales tax.

Is the Job New Construction, Reconstruction, Alteration, Expansion, or Remodeling?
If it is, the painting, papering, and/or interior decorating services are exempt from sales tax. This exemption applies to real property and structures only. It does not apply to tangible personal property. For additional information see Iowa Contractors Guide.

Purchases of supplies
For more information on when the purchase of supplies for use in the business may or may not be taxable, please see Iowa Administrative Rule 701-225.4.

The information in this publication is adapted from Rule 701-26.34, Iowa Administrative Code

Please e-mail the Department.

78-120 (02/07/12)