Sales tax on labor data: every official source, state by state

Alabama

Checked November 6, 2026 · Alabama's page

Sales Tax Brochure (Alabama Department of Revenue) — repairs to things, installation, listing labor separately and building repairs; dated March 2026
Rule 810-6-1-.84 Labor or Service Charges — repairs to things and listing labor separately; dated amended December 28, 1998
Rule 810-6-1-.81 Installation Charges — installation and listing labor separately; dated Readopted effective October 1, 1982
FAQ: Who is a contractor? (Alabama Department of Revenue) — new construction, building repairs and materials; undated

Alaska

Checked November 6, 2026 · Alaska's page

Sales and Use Tax (Alaska Department of Revenue, Tax Division) — repairs to things, building repairs, installation and new construction; undated

Arizona

Checked November 6, 2026 · Arizona's page

Contracting FAQs (Arizona Department of Revenue) — building repairs, installation, materials and listing labor separately; undated
MRRA Contracting (Arizona Department of Revenue) — building repairs, installation and materials; undated
Modification Contracting (Arizona Department of Revenue) — new construction; undated
Arizona Transaction Privilege Tax Ruling TPR 93-31 — repairs to things and listing labor separately; dated Signed May 10, 1993
A.R.S. § 42-5061 Retail classification — listing labor separately; undated

Arkansas

Checked November 6, 2026 · Arkansas's page

26 CAR § 30-502 Services subject to tax — Taxable services (Code of Arkansas Rules) — repairs to things and taxed services; dated Code of Arkansas Rules effective January 1, 2025
26 CAR § 30-1003 Contractors (Code of Arkansas Rules) — building repairs, installation, new construction, materials and listing labor separately; undated
26 CAR § 30-519 Services subject to tax — Initial installation (Code of Arkansas Rules) — installation; undated
26 CAR § 30-901 What constitutes gross receipts — Examples (Code of Arkansas Rules) — listing labor separately; undated
26 CAR § 30-504 Lawn care and landscaping (Code of Arkansas Rules) — taxed services and new construction; undated
26 CAR § 30-506 Cleaning (Code of Arkansas Rules) — taxed services; undated
26 CAR § 30-513 Pest control services (Code of Arkansas Rules) — taxed services; undated

California

Checked November 6, 2026 · California's page

Publication 108, Labor Charges — Nontaxable Charges (CDTFA) — repairs to things, listing labor separately and installation; dated Revision September 2018
Publication 108, Labor Charges — Taxable Labor (CDTFA) — installation and listing labor separately; dated Revision September 2018
Regulation 1521, Construction Contractors (CDTFA) — new construction, building repairs and materials; undated

Colorado

Checked November 6, 2026 · Colorado's page

Sales Tax Guide (Colorado Department of Revenue) — installation and listing labor separately; dated May 2026
Sales & Use Tax Topics: Auto Repairs (Colorado Department of Revenue) — repairs to things; dated May 2026
FYI Sales 6: Contractors and Retailer-Contractors (Colorado Department of Revenue) — new construction, building repairs, materials and installation; dated 03/20

Connecticut

Checked November 6, 2026 · Connecticut's page

IP 2018(2), Building Contractors' Guide to Sales and Use Taxes (CT DRS) — repairs to things, taxed services, listing labor separately, building repairs, new construction, installation and materials; dated issued 12/19/2018
Conn. Gen. Stat. § 12-407(a)(37) (Connecticut General Assembly) — building repairs, taxed services and new construction; undated
SN 92(23) (CT DRS) — obsolete — background; dated 1992

Delaware

Checked November 6, 2026 · Delaware's page

Step 4: Learn About Gross Receipts Taxes (Delaware Division of Revenue) — repairs to things, building repairs, installation and new construction; undated
Tax Tips for Contractors and Real Estate Developers (Delaware Division of Revenue) — new construction and building repairs; undated

District of Columbia

Checked November 6, 2026 · the District of Columbia's page

D.C. Code § 47-2001 Definitions (DC Council) — repairs to things, installation, taxed services, building repairs, new construction and materials; undated
Taxable and Non-Taxable Services (DC Office of Tax and Revenue) — building repairs and taxed services; undated
Sales Tax on Real Property Maintenance Services (DC OTR) — building repairs; undated

Florida

Checked November 6, 2026 · Florida's page

Sales and Use Tax on Construction, Improvements, Installations and Repairs (GT-800067, Florida DOR) — repairs to things, listing labor separately, installation, building repairs, new construction and materials; undated
Fla. Stat. § 212.05 (Florida Legislature) — taxed services; undated

Georgia

Checked November 6, 2026 · Georgia's page

Contractor FAQs (Georgia Department of Revenue) — repairs to things, installation, listing labor separately, building repairs, new construction and materials; undated

Hawaii

Checked November 6, 2026 · Hawaii's page

Hawaii General Excise Tax (GET) (Hawaii Department of Taxation) — repairs to things, building repairs, installation, new construction, taxed services and the tax itself; undated
Tax Facts 2019-1, General Excise Tax (Hawaii Department of Taxation) — listing labor separately and the tax itself; dated Revised April 2025

Idaho

Checked November 6, 2026 · Idaho's page

IDAPA 35.01.02, Idaho Sales & Use Tax Administrative Rules — Section 062, Repairs to Tangible Personal Property — repairs to things, listing labor separately, building repairs, new construction, materials and installation; dated (7-1-26)
Idaho Code § 63-3613, Sales price (Idaho Legislature) — installation and listing labor separately; undated

Illinois

Checked November 6, 2026 · Illinois's page

86 Ill. Adm. Code 130.1940 Construction Contractors and Real Estate Developers — new construction, building repairs, installation and materials; dated amended effective October 2, 2000
Illinois Department of Revenue Publication 113-SOT (Service Occupation Tax) — repairs to things and listing labor separately; dated March 2026
IDOR Sales Tax Audit Manual, Chapter 5 — repairs to things, installation and listing labor separately; dated 05/2023

Indiana

Checked November 6, 2026 · Indiana's page

Indiana Sales Tax Information Bulletin #60 (Contractors) — repairs to things, listing labor separately, building repairs, materials, installation and new construction; dated March 2024

Iowa

Checked November 6, 2026 · Iowa's page

Iowa Contractors Guide (Iowa Department of Revenue) — new construction, materials, building repairs, installation and listing labor separately; dated 2025-08-27
Iowa Sales and Use Tax: Taxable Services — repairs to things, taxed services, new construction and building repairs; undated

Kansas

Checked November 6, 2026 · Kansas's page

Pub. KS-1525 Sales & Use Tax for Contractors, Subcontractors and Repairmen — repairs to things, listing labor separately, building repairs, installation, taxed services, new construction and materials; undated
Lawn & Garden Care, Pest Control, Fertilizer Application, Landscaping & Retail Sales (EDU-30) — taxed services; undated

Kentucky

Checked November 6, 2026 · Kentucky's page

103 KAR 27:150 Repairers and reconditioners of tangible personal property — repairs to things and listing labor separately; dated eff. 2-1-2022
103 KAR 26:070 Construction contractors — building repairs, installation, new construction and materials; dated eff. 11-1-2019
KRS 139.200 Imposition of sales tax — taxed services, repairs to things and building repairs; dated Effective August 1, 2026

Louisiana

Checked November 6, 2026 · Louisiana's page

LDR FAQ: Are repairs and maintenance to tangible personal property taxable? — repairs to things and listing labor separately; undated
LDR FAQ: Are repairs and maintenance to my home taxable? — building repairs and repairs to things; undated
LDR FAQ: Do I have to collect sales tax on charges for labor? — new construction, installation, building repairs and listing labor separately; undated
La. R.S. 47:301 (definitions, sales price) — listing labor separately and installation; undated
LDR FAQ: What services are subject to sales tax in Louisiana? — taxed services; undated
LDR FAQ: air conditioning and heating contractor on a state agency job — materials; undated

Maine

Checked November 6, 2026 · Maine's page

Maine Revenue Services Instructional Bulletin No. 53 (Repairs & Warranties) — repairs to things and listing labor separately; dated Last revised February 18, 2016
Maine Revenue Services Instructional Bulletin No. 4 (Contractors and Subcontractors) — building repairs, new construction and materials; dated Last revised November 4, 2019
Maine Revenue Services Instructional Bulletin No. 39 (Sale Price) — installation and listing labor separately; dated Last revised October 4, 2019
Maine Revenue Services Business Guide to Sales, Use and Service Provider Tax — building repairs, new construction, taxed services, listing labor separately, installation and repairs to things; dated Revised July 14, 2020

Maryland

Checked November 6, 2026 · Maryland's page

Maryland Business Tax Tip #18: Real Property Contractors and Maryland Taxes — building repairs, new construction, installation, listing labor separately and materials; dated Updated February 14, 2022
Maryland Business Tax Tip #7: Are Repairs to Personal Property Taxable? — repairs to things and listing labor separately; dated Revised October 4, 2021
Comptroller of Maryland: Sales and Use Tax list of tangible personal property and services — taxed services; dated February 2024

Massachusetts

Checked November 6, 2026 · Massachusetts's page

830 CMR 64H.1.1: Service Enterprises — repairs to things and listing labor separately; dated Promulgated 8/30/79; amended 12/19/03
Massachusetts Sales Tax Guide for Plumbers — building repairs, new construction, materials, installation, listing labor separately and repairs to things; dated Updated March 6, 2026

Michigan

Checked November 6, 2026 · Michigan's page

MCL 205.51 (General Sales Tax Act, definitions) — repairs to things and listing labor separately; undated
Michigan Treasury: Delivery and Installation Charges — installation and listing labor separately; undated
Michigan Department of Treasury Contractor Manual — building repairs, new construction, materials and listing labor separately; dated May 2026

Minnesota

Checked November 6, 2026 · Minnesota's page

Minnesota Sales Tax Fact Sheet 152: Labor – Installation, Fabrication, Construction, and Repair — repairs to things, listing labor separately, building repairs, installation and new construction; dated Revised August 2016
Minnesota Revenue: Contractors and Other Property Installers Industry Guide (General Contractors and Subcontractors) — building repairs, materials and new construction; dated Last updated June 18, 2024
Minnesota Revenue: Building Cleaning and Maintenance — taxed services, listing labor separately and building repairs; dated Last updated June 29, 2026
Minn. Stat. 297A.61 (2026 Minnesota Statutes), taxable services — taxed services; dated 2026 Minnesota Statutes

Mississippi

Checked November 6, 2026 · Mississippi's page

Mississippi DOR Business Tax Frequently Asked Questions — repairs to things, installation, building repairs, new construction, materials and taxed services; undated
Mississippi DOR Guide for Construction Contractors — building repairs, new construction, taxed services, materials and installation; undated

Missouri

Checked November 6, 2026 · Missouri's page

12 CSR 10-103.600 Sales of Tangible Personal Property and Services (Code of State Regulations, current through 9/30/26) — repairs to things and listing labor separately; dated CSR page dated 9/30/26
Missouri DOR FAQs: Sales Tax Taxability and Exemptions — repairs to things, listing labor separately, materials, building repairs and new construction; undated
12 CSR 10-112.010 Contractors — new construction, materials and installation; dated CSR page dated 1/29/26
Missouri DOR Audit Services: Plumbing Companies Tax Matrix — building repairs, installation and listing labor separately; dated Issued 01-09-2024, revised 03-28-2025
Missouri DOR Audit Services: Contractors Tax Matrix — new construction and installation; dated Effective 10-24-2022
Missouri DOR Audit Services: Janitorial Services Tax Matrix — taxed services; undated

Montana

Checked November 6, 2026 · Montana's page

Sales Tax Guidance for Montana Business and Residents (Montana Department of Revenue) — the tax itself, repairs to things, building repairs, installation and new construction; undated

Nebraska

Checked November 6, 2026 · Nebraska's page

Nebraska Construction Contractors FAQs (Nebraska Department of Revenue) — building repairs, new construction, listing labor separately, materials and installation; undated
Reg-1-082, Labor — repairs to things and installation; undated
Sales Tax on Certain Services FAQs — taxed services and building repairs; undated
Nebraska Sales and Use Tax Guide for Landscapers — taxed services; dated November 17, 2022

Nevada

Checked November 6, 2026 · Nevada's page

Sales Tax FAQs (Nevada Department of Taxation) — repairs to things, building repairs, installation and listing labor separately; undated
Repairs and Reconditioning (Nevada Department of Taxation) — repairs to things and listing labor separately; dated V2025.1
Construction Contractors (Nevada Department of Taxation) — building repairs, new construction, materials and installation; dated Issue Date: June 25, 2014

New Hampshire

Checked November 6, 2026 · New Hampshire's page

Does New Hampshire have a sales tax? (NH Department of Revenue Administration) — the tax itself, repairs to things, building repairs, installation and new construction; dated snapshot 2025-12-19

New Jersey

Checked November 6, 2026 · New Jersey's page

Tax Topic Bulletin S&U-3: Contractors and New Jersey Taxes (NJ Division of Taxation) — building repairs, installation, new construction, listing labor separately, taxed services, materials and repairs to things; dated Rev. 5/25

New Mexico

Checked November 6, 2026 · New Mexico's page

Gross Receipts Tax Overview (NM Taxation and Revenue Department) — repairs to things, building repairs, installation, listing labor separately, taxed services and the tax itself; undated
FYI-105: Gross Receipts & Compensating Taxes - An Overview — new construction, installation and materials; dated 08/11/2025
3.2.1.11 NMAC — Construction (NM Administrative Code) — repairs to things, building repairs and taxed services; undated

New York

Checked November 6, 2026 · New York's page

Tax Bulletin ST-129: Repair, Maintenance, and Installation Services to Real Property (NYS Dept. of Taxation and Finance) — building repairs, installation and listing labor separately; dated Issue Date: March 17, 2016
Tax Bulletin ST-104: Capital Improvements — installation, new construction, building repairs and materials; dated Issue Date: July 27, 2012
Publication 750: A Guide to Sales Tax in New York State — repairs to things and taxed services; dated Pub 750 (11/15)

North Carolina

Checked November 6, 2026 · North Carolina's page

Repair, Maintenance, and Installation Services and Other Repair Information (NCDOR) — repairs to things, building repairs, installation and listing labor separately; undated
Real Property Contracts (NCDOR) — installation, new construction and materials; undated
Services to Real Property Taxability Chart (NCDOR) — building repairs, installation and taxed services; undated

North Dakota

Checked November 6, 2026 · North Dakota's page

Sales Tax: Repair Services Guideline (ND Office of State Tax Commissioner) — repairs to things, building repairs, listing labor separately and installation; dated New Format 3-2026; Content Revised 1-2012
Contractors Guideline (ND Office of State Tax Commissioner) — new construction, installation, building repairs and materials; dated New Format 3-2026; Content Revised 8-2025

Ohio

Checked November 6, 2026 · Ohio's page

Ohio Revised Code 5739.01 (Definitions) — official LSC host — repairs to things, installation, taxed services, listing labor separately, new construction, materials and building repairs; dated Effective September 30, 2025
Ohio Adm.Code 5703-9-14 (Construction contracts) — new construction, building repairs and installation; dated Effective October 1, 2026

Oklahoma

Checked November 6, 2026 · Oklahoma's page

Publication D: Oklahoma Sales Tax Vendor Responsibilities / Exempt Sales (Oklahoma Tax Commission), quoting OAC 710:65-7-13 — building repairs, new construction and materials; dated Revised November 2026
OAC 710:65-1-7 Consumer/user defined; specific applications, (4) Repairmen — repairs to things, materials, installation and listing labor separately; dated 2022 compilation

Oregon

Checked November 6, 2026 · Oregon's page

Sales Tax in Oregon (Oregon Department of Revenue) — the tax itself, repairs to things, building repairs, installation and new construction; undated

Pennsylvania

Checked November 6, 2026 · Pennsylvania's page

61 Pa. Code § 31.6 Persons rendering nontaxable services (official PA Code) — building repairs, repairs to things and listing labor separately; undated
61 Pa. Code § 31.11 Definitions (construction contractors) — building repairs, installation and new construction; undated
61 Pa. Code § 31.12 Imposition of tax (construction contractors) — new construction, materials, installation and listing labor separately; undated
61 Pa. Code § 60.1 Building maintenance or building cleaning services; § 60.3 Disinfecting or pest control — building repairs and taxed services; undated
Sales and Use Tax Audit Manual (PA Department of Revenue) — taxed services, repairs to things and building repairs; dated REV (5/30/2024)

Rhode Island

Checked November 6, 2026 · Rhode Island's page

Contractors & Rhode Island Tax (RI Division of Taxation, 2025) — installation, listing labor separately, new construction, building repairs and materials; dated 2025-10 (upload folder)
Contractors and Subcontractors (280-RICR-20-70-54) — building repairs, new construction and installation; dated effective 01/04/2022
Repairers, Reconditioners, and Recappers (280-RICR-20-70-24) — repairs to things and listing labor separately; dated effective 01/04/2022
R.I. Gen. Laws 44-18-7.3 Services defined — taxed services; dated amended effective October 1, 2025

South Carolina

Checked November 6, 2026 · South Carolina's page

S.C. Code of Regulations, Chapter 117 (Department of Revenue), Reg. 117-306.1 Repairs to Machines — repairs to things, listing labor separately, installation, building repairs, new construction, materials and taxed services; undated

South Dakota

Checked November 6, 2026 · South Dakota's page

SDCL 10-45-4 Tax on receipts from business services — repairs to things and taxed services; undated
SDCL 10-45-12.1 Services specifically exempt from tax — building repairs, new construction and taxed services; dated SL 2004
ARSD 64:06:02:58 Repair services — repairs to things, listing labor separately and taxed services; undated
ARSD 64:07:01:06 Real property repairs — building repairs, repairs to things and installation; dated effective July 1, 1995
Contractor's Excise Tax (SD Department of Revenue) — building repairs, installation, new construction and materials; undated

Tennessee

Checked November 6, 2026 · Tennessee's page

Sales Tax Issues for Contractors (TN Department of Revenue) — repairs to things, building repairs, new construction, materials and installation; dated May 2022
Tennessee Sales and Use Tax Manual (August 2026) — building repairs, installation, listing labor separately, taxed services and repairs to things; dated August 2026

Texas

Checked November 6, 2026 · Texas's page

Real Property Repair and Remodeling (Texas Comptroller pub. 94-116) — building repairs, installation, new construction, listing labor separately and materials; dated 03/2007
Taxable Services (Texas Comptroller pub. 96-259) — repairs to things and taxed services; dated 01/2026
Landscaping and Lawn Care Services (94-112) — taxed services and listing labor separately; dated 03/2022
Cleaning and Janitorial Services (94-111) — taxed services; dated 10/2006
Pest Control Services (94-114) — taxed services; dated 08/2021

Utah

Checked November 6, 2026 · Utah's page

Publication 42, Sales Tax Information for sales, installation and repair of tangible personal property attached to real property (Utah State Tax Commission) — repairs to things, building repairs, installation, listing labor separately, new construction and materials; dated PDF dated 2026-08-13
Utah Code 59-12-103 Sales and use tax base — repairs to things and taxed services; dated version effective 2026-07-01

Vermont

Checked November 6, 2026 · Vermont's page

Contractors (Vermont Department of Taxes) — building repairs, new construction, installation, materials and taxed services; undated
Vermont Sales and Use Tax Regulations (effective January 1, 2019), Reg. 1.9771(3)-3 — repairs to things, installation, listing labor separately, new construction and building repairs; dated effective 2019-01-01
Vermont Sales and Use Tax Guide for the Automotive Repairs Industry (GB-1161) — repairs to things and listing labor separately; dated October 2023

Virginia

Checked November 6, 2026 · Virginia's page

23VAC10-210-3050 Repair businesses — repairs to things and listing labor separately; undated
Code of Virginia 58.1-609.5 Service exemptions — repairs to things, installation and listing labor separately; undated
23VAC10-210-410 Contractors — building repairs, new construction, installation, materials and listing labor separately; undated

Washington

Checked November 6, 2026 · Washington's page

RCW 82.04.050 'Sale at retail,' 'retail sale' — building repairs, installation, new construction, repairs to things and taxed services; dated current version (amended 2026 c 238)
WAC 458-20-170 Constructing and repairing of new or existing buildings — building repairs, new construction and taxed services; dated filed 9/8/87
WAC 458-20-173 Installing, cleaning, repairing or otherwise altering or improving personal property of consumers — repairs to things and listing labor separately; undated
Custom construction (WA Department of Revenue industry guide) — new construction, building repairs, listing labor separately and materials; undated
Services subject to sales tax (WA DOR) — taxed services; undated
WAC 458-20-226 Landscape and horticultural services — taxed services; undated

West Virginia

Checked November 6, 2026 · West Virginia's page

TSD 310 Capital Improvement Rule: Sales and Use Tax for Construction Trades (WV Tax Division) — building repairs, new construction, installation, listing labor separately, materials, repairs to things and taxed services; dated Rev. July 2026
W. Va. Code 11-15-8 Furnishing of services included; exceptions — repairs to things and taxed services; undated
TSD 300 Sales and Use Tax Exemptions (WV Tax Division) — building repairs and new construction; dated Rev. January 2026

Wisconsin

Checked November 6, 2026 · Wisconsin's page

Sales and Use Tax Information for Contractors, Publication 207 (Wisconsin DOR) — building repairs, new construction, materials, repairs to things, listing labor separately, taxed services and installation; dated Publication 207 (1/19), with rate notices through 2025

Wyoming

Checked November 6, 2026 · Wyoming's page

Wyoming Statutes Title 39, W.S. 39-15-103(a)(i)(J) — repairs to things, installation, listing labor separately, materials, new construction and building repairs; dated statute file last modified 2026-10-14
Wyoming Sales Tax 101 (Wyoming Department of Revenue presentation to the Joint Revenue Interim Committee) — building repairs, new construction and installation; dated June 2023