In my years of teaching college-level interior design students, I use the analogy that the elements of design are like the ingredients in a recipe: flour, sugar, salt. The elements are the building blocks used selectively by designers to create the desired effects in spaces. The principles of design equate to how those ingredients or building blocks are artfully combined to arrive at a flavorful and pleasing outcome. The principles are the strategies. 

The listing of design elements and principles varies by author or theorist, but I have always referred to these as the overriding quintessential elements and principles of interior design. 

We have covered the design elements COLOR and LIGHT in several posts:

    Color Theory 1

    Color Theory 2

    Using color to alter spatial perceptions

    LED lighting

    Lighting design

    Calculating lighting levels

Now let’s tackle how various types of LINE, or linear elements, can be artfully used in interior spaces to arrive at desired effects. 

This sales tax blog series was written by Dakota Design Company and evaluated by CVW Accounting, 2/24/25.

Where interior designers source products and furnishings from impacts profitability and has sales tax implications, and we see a variety of approaches. Traditionally, interior designers purchase from manufacturers, showrooms, and other sources who sell to-the-trade exclusively. Interior designers typically need to show that they have a legitimate interior design business and that they have a sales tax permit that allows them to make tax exempt purchases.

But many interior designers also make purchases—on behalf of their clients—from retail outlets or shops that sell to the general public. They may make this choice for a variety of reasons: there isn’t a design center or to-the-trade only showrooms in the designer’s area, their clients desire merchandise from sources such as Pottery Barn or West Elm, it’s convenient to purchase from high-volume retailers such as Home Goods, or the interior designer sources vintage and antique items for their clients.

These sourcing choices have a significant impact on the amount interior designers can earn in markup on goods sold.

This sales tax blog series was written by Dakota Design Company and evaluated by CVW Accounting, 2/24/25.

Doing the right thing regarding sales tax can be challenging for small business owners. But most business owners do want to do the right thing. And even more business owners want to avoid the risk for tax audits, tax penalties, and payment of back taxes. So in this article we’re going to make sure interior designers are aware of their responsibility. 

If you are purchasing to-the-trade-only tangible goods, and selling them to your clients, you already will have a sales tax permit (that allows you to make purchases without paying sales tax), and should understand how to invoice your clients for the appropriate amount of sales tax on sales, and how and when to remit those tax dollars to your state Department of Revenue for state and local sales tax. For any interior designer who needs a refresher on these sales tax basics, please read this post that covers all this need-to-know information. 

Calculating sales tax on a product or service  is fairly simple. First you need to determine whether the item or service is taxable, and if so, you need to know the applicable tax rate. Most states’ Department of Revenue websites include a sales tax calculator (look for something called Sales Tax Rate Calculator, or look for Calculate Sales Tax Rate). By entering the applicable zip code, you can find the correct tax rate for that area. 

Dear Dakota,

Clients pushback on my furniture pricing and markup. But I’m barely above retail. How do I present pricing so they don’t push back?

Join The DTS Files to read my exact advice to this interior designer.

Dear Dakota,

My biggest problem is not having SOP's in place, and already having a team of 3. We are bleeding time and money right now and it's so painful. I grew fast, and am finding myself drowning and needing to re-adjust everything to ensure we can continue to stay afloat. Help!

Join The DTS Files to read my exact advice to this interior designer.

This sales tax blog series was written by Dakota Design Company and evaluated by CVW Accounting, 2/24/25.

Sales tax is often a topic that prompts questions among interior designers. And we don’t blame you. No business owner wants to get it wrong and risk tax audits and/or penalties.  

For an overview of the basics of re-selling and related sales tax, see this blog post. And to dig into the particular sales tax rates you need to charge your in-state clients, read here. 

Another complex topic that needs to be tackled is how and when to tax out-of-state clients and purchasers. 

We also cover the protocol if your business is in an origin-based state but your client is an a destination-based state.

Ah, the joy of taxes. But we’ve got you covered! Subscribe to The DTS Files to unlock this post.

Dear Dakota,

I just started my interior design business, and I’m struggling to figure out what services to offer. Should I offer full-service design right away, or something else? How do I know what people will want?

Join The DTS Files to read my exact advice to this new interior designer.

Of all the tools that interior designers have in their toolkits, none is as impactful and effective as color. Not only does color provide the mood and liveliness in spaces, it can also be used to alter our visual perception. Particular tints and shades of colors used in combination can create the perception of more (or less) space than actually exists, produce an increased sense of openness, highlight and draw attention to one wall over the others, or, conversely, create the sense of a more constricted, cozy, or comforting space.

This blog and this blog covered some basics of color theory. Here, we will take a look at how color can be used to alter the perceived size of a space.