Artistic Drapery Services, Inc. v. Commissioner of Revenue

In Artistic Drapery Services, Inc. v. Commissioner of Revenue, No. 7954 R, 2009 WL 1585854 (Minn. T.C. June 3, 2009), the appellant was "a drapery and reupholstery business." When Artistic Drapery was hired for a project, it provided the customer with "a written Estimate and Measure Sheet." The decision does not specifically describe what was reflected in the Estimate and Measure Sheet but, given the nature of the business and the fact that the amount eventually billed to the customer always "match[ed] exactly the amount due on the Estimate," id., it is apparent that the Estimate and Measure Sheet reflected, for example, the cost of the chosen fabric and the amount of fabric required for the job. The amount of fabric required could be determined only by measuring the customer's windows or the item to be reupholstered. Put another way, Artistic Drapery could not have given the customer an Estimate and Measure Sheet that reflected the precise cost of the project without first taking measurements. The Court concluded that "measuring charges [were] necessary to complete the sale." By that, the Court meant only that measuring charges were necessary to determine the sales price and, thereby, the terms of the contract between Artistic Drapery and its customer.