Were fees for mobile painting parties with instruction and provided supplies subject to Florida sales tax?

Plain-English summary

The Florida Department of Revenue concluded that fees for a mobile painting-instruction party were not subject to sales tax.

The instructor brought paint, brushes, easels, canvases, jars, and aprons, set up each station, and gave step-by-step instruction for about two hours. The business paid tax when buying the supplies, retained the reusable supplies, and allowed each guest to keep the painting the guest created.

The Department treated the charge as a nontaxable instructional service rather than a sale of tangible personal property.

What this means for you

Art instructors and mobile party businesses

Keep the customer charge focused on instruction and pay tax on supplies you consume. A different arrangement involving separately sold kits or finished goods could require a new analysis.

Common questions

Q: Was the per-person party fee taxable?
A: No.

Q: Did the take-home painting make the fee a property sale?
A: Not under the described facts; the Department treated the business as providing instruction.

Citations and references

• Fla. Stat. §§ 212.05 and 213.22

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 14A-007

Original ruling text

Executive Director
Marshall Stranburg

QUESTION: WHETHER THE PAINTING SERVICES/INSTRUCTIONS ARE SUBJECT TO
FLORIDA SALES TAX.
ANSWER: TAXPAYER’S PAINTING SERVICES/INSTRUCTIONS ARE NOT SUBJECT
TO FLORIDA SALES TAX.
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.
Facts
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.
Child Support Enforcement – Ann Coffin, Director  General Tax Administration – Maria Johnson, Director
Property Tax Oversight – James McAdams, Director  Information Services – Damu Kuttikrishnan, Director

www.myflorida.com/dor
Tallahassee, Florida 32399-0100

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.
Sincerely,
Manshi Shah
Senior Attorney
Technical Assistance and Dispute Resolution
850-717-7312
Record ID: 155452

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