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Sales and Use Tax TAA 14A-007 Painting Services/Instruction



March 14, 2014

Re: Subject: Technical Assistance Advisement – TAA 14A-007 Sales and Use Tax – Painting Services/Instruction Section 212.05, Florida Statutes (F.S.) XXX (“Taxpayer”)

Dear XXX:

This is in response to your letter received XXX, requesting this Department’s issuance of a Technical Assistance Advisement (“TAA”) pursuant to section 213.22, F.S., and Rule Chapter 12-11, F.A.C., concerning painting instructions provided at a gathering. An examination of your letter has established you have complied with the statutory and regulatory requirements for issuance of a TAA. Therefore, the Department is hereby granting your request for a TAA.


Taxpayer is requesting determination from the Department on whether painting art instructions provided at a gathering at someone’s home are subject to Florida sales tax. The Taxpayer states the business is a 100% mobile painting instruction party. At a typical party, the Taxpayer will teach 12 guests how to paint at $30 per person for a total cost of $360. The scheduling and payments are verbal, and there is no written contract between the Taxpayer, hostess, and guests. Each guest is responsible for their own payment. The hostess has selected a painting from the Taxpayer’s gallery, which each guest will paint during the painting party. The Taxpayer will bring the paint supplies, for which Taxpayer will have paid the tax. Taxpayer will setup each painter’s station, which will include paint, brushes, easel, canvas, cleaning jar, and apron. Each guest is required to pay when the party commences. The party will last approximately two hours, and during the two hours, Taxpayer will provide step-by-step instructions to each guest on how to create a painting. At the end of the party, Taxpayer will keep the supplies, while each guest is allowed to keep the painting each of them created during the party.

Requested Advisement

Whether the painting services/instructions are subject to Florida sales tax.

Applicable Authority and Discussion

Section 212.05, F.S., states, in part, “It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of selling tangible personal property at retail in this state, including the business of making mail order sales, or who rents or furnishes any of the things or services taxable under this chapter, or who stores for use or consumption in this state any item or article of tangible personal property as defined herein and who leases or rents such property within the state….”

Here, Taxpayer is not required to charge tax on their service fee because Taxpayer is not selling tangible personal property.

Concluding Statement

Taxpayer’s painting service/instructions are not subject to Florida sales tax.

This response constitutes a Technical Assistance Advisement under section 213.22, F.S., which is binding on the Department only under the facts and circumstances described in the request for this advice as specified in section 213.22, F.S. Our response is predicated on those facts and the specific situation summarized above. You are advised that subsequent statutory or administrative rule changes, or judicial interpretations of the statutes or rules, upon which this advice is based, may subject similar future transactions to a different treatment than that expressed in this response.

You are further advised that this response, your request and related backup documents are public records under Chapter 119, F.S., and are subject to disclosure to the public under the conditions of section 213.22, F.S. Confidential information must be deleted before public disclosure. In an effort to protect confidentiality, we request you provide the undersigned with an edited copy of your request for Technical Assistance Advisement, the backup material, and this response, deleting names, addresses, and any other details which might lead to identification of the taxpayer. Your response should be received by the Department within 15 days of the date of this letter.


Manshi Shah Senior Attorney Technical Assistance and Dispute Resolution 850-717-7312

Record ID: 155452

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