This Ruling has been obsoleted by AN 94(4)
Your have inquired about the application of the sales and use tax to the services of a wedding coordinator/consultant.
A wedding coordinator/consultant is responsible for coordinating the plans of the wedding. This service may be performed in several ways: full service, partial service, referral service and commissions.
A full service coordinator will handle all the necessary services. Services such as limousines, caterers, photographers, videographers are subcontracted.
A partial service coordinator refers business to other services and charges a retainer fee for doing so. A partial service coordinator may receive a finders fee from a referral to a service provider.
Based upon the Department's present interpretation of the sales and use tax laws, the fee for the services of a wedding coordinator are not subject to sales and use tax. If the coordinator sells tangible personal property, those items would be subject to sales and use tax. The sales tax associated with the use of caterers, photographers, videographers etc. should be charged to the wedding coordinator or whomever assumes the responsibility of paying for such services.
James F. Meehan
March 12, 1990