Are a fashion stylist's coordination and consulting services for fashion shows and photo shoots subject to New York sales tax?

Plain-English summary

An accountant asked whether the services of a "fashion stylist" -- someone who assists clothing and accessory sellers with presenting their merchandise at fashion shows and in photographs -- are subject to New York sales tax. The stylist's work, as described, consists of coordinating models and their accessories in preparation for fashion shows, and consulting on how merchandise (with or without models) should be presented in photo shoots used for catalogs, advertisements, and similar materials.

The Department found that this work is, in substance, a consulting service provided to fashion designers. Because New York's sales tax on services only reaches a specific, enumerated list of taxable services, and fashion styling/consulting isn't on that list, the Department concluded the fashion stylist's fees are not subject to sales tax.

What this means for you

Fashion stylists, creative consultants, and similar presentation/coordination specialists

If your work is genuinely advisory and coordination-focused -- helping a designer or brand figure out how to present merchandise, models, and accessories for a show or shoot -- rather than selling or installing tangible goods or performing one of New York's specifically taxed services, your fees are likely a non-taxable consulting service.

Fashion brands, designers, and advertisers hiring stylists

You shouldn't expect (or need) to pay sales tax on a stylist's coordination and consulting fees for fashion shows or photo shoots, based on this ruling's facts.

Accountants and tax professionals

This is a short, straightforward "non-enumerated service" ruling -- useful shorthand precedent whenever a creative-industry consulting role (styling, coordination, presentation advice) doesn't map onto any of New York's specifically taxed service categories (like interior design or protective/detective services elsewhere in this corpus). Note this is the same requesting accountant, Jeffrey J. Coren, CPA, P.C., who separately petitioned the Department about restaurant/bar free-drink promotions around the same time (TSB-A-99(8)S).

Common questions

Q: Is any fashion-industry service automatically exempt from sales tax?
A: No -- the exemption here follows from the specific facts (coordination and consulting, no tangible property sold or enumerated taxable service performed), not from being in the fashion industry generally.

Q: Would the answer change if the stylist also sold clothing or accessories as part of the engagement?
A: This ruling doesn't address that scenario; it's limited to the described coordination/consulting services with no described sale of tangible personal property.

Q: Does it matter whether the styling is for a live fashion show or a photo shoot?
A: No -- the Department treated both settings (shows and photography for catalogs/ads) as the same type of non-taxable consulting service.

Citations and references

Statutes and regulations:

• Tax Law § 1105(c) (imposition of sales tax on enumerated services)

Source

• Landing page: https://www.tax.ny.gov/pubs_and_bulls/advisory_opinions/sales_ao_1998.htm
• Opinion: https://www.tax.ny.gov/pdf/advisory_opinions/sales/a98_92s.pdf

Original ruling text

New York State Department of Taxation and Finance

Taxpayer Services Division
Technical Services Bureau

TSB-A-98(92)S
Sales Tax
December 30, 1998

STATE OF NEW YORK
COMMISSIONER OF TAXATION AND FINANCE
ADVISORY OPINION

PETITION NO. S981026B

On October 26, 1998, the Department of Taxation and Finance received a Petition for
Advisory Opinion from Jeffrey J. Coren CPA, 225 West 34th Street, Suite 2015, New York, New
York 10122.
The issue raised by Petitioner, Jeffrey J. Coren CPA, is whether the services provided by a
fashion stylist are subject to sales tax.
Petitioner submits the following facts as the basis for this Advisory Opinion.
A fashion stylist is described by Petitioner as an individual who assists purveyors of clothing,
clothing accessories and other merchandise with respect to the presentation of those items for fashion
shows and in photographs. The services provided by a fashion stylist consist of coordinating
activities and fashion consulting, related to models and their accessories in preparation for fashion
shows, and in conjunction with photographing merchandise, with and without models, for use in
catalogs, advertisements, and other similar activities.
Section 1105(c) of the Tax Law imposes the sales tax upon the receipts from every sale,
except for resale, of certain enumerated services. The service provided by a fashion stylist, which
based on the facts of the Petition, consists mainly of a consulting service to fashion designers, is not
one of the services enumerated under Section 1105(c) of the Tax Law. Therefore, such service is
not subject to sales tax.

DATED: December 30, 1998

NOTE:

/s/
John W. Bartlett
Deputy Director
Technical Services Bureau

The opinions expressed in Advisory Opinions are
limited to the facts set forth therein.