{"version":1,"schema":"/data/job-check.schema.md","checked":{"nyc":"2026-11-06","licenses":"2026-11-06","salesTax":"2026-11-06","waste":"2026-11-06"},"honesty":"This is a plain-words summary of official city and state pages as of November 6, 2026, not legal or tax advice. Rules change and have exceptions: confirm with the departments named on this card before you start or bill.","salesTaxQuestion":{"id":"work","q":"For sales tax, which kind of work is it?","options":[{"value":"","label":"Not sure: show all four"},{"value":"repairTPP","label":"Repairing a thing"},{"value":"repairRealProperty","label":"Repairing a home or building"},{"value":"installation","label":"Installing"},{"value":"newConstruction","label":"New build"}]},"jobs":[{"id":"replace-faucet-or-sink","name":"Replace a faucet or sink","trade":"plumbing","stateLicense":["plumbing"]},{"id":"replace-toilet","name":"Replace a toilet","trade":"plumbing","stateLicense":["plumbing"]},{"id":"replace-water-heater-gas","name":"Replace a gas water heater","trade":"plumbing (gas)","stateLicense":["plumbing"]},{"id":"replace-water-heater-electric","name":"Replace an electric water heater","trade":"plumbing + electrical","stateLicense":["plumbing","electrical"]},{"id":"replace-gas-range-or-appliance","name":"Replace a gas range or connect a gas appliance (stove, oven, dryer)","trade":"plumbing (gas)","stateLicense":["plumbing"]},{"id":"replace-light-fixture","name":"Replace a light fixture","trade":"electrical","stateLicense":["electrical"]},{"id":"add-or-replace-outlet-or-switch","name":"Add or replace an outlet or switch","trade":"electrical","stateLicense":["electrical"]},{"id":"install-ceiling-fan","name":"Install a ceiling fan","trade":"electrical","stateLicense":["electrical"]},{"id":"replace-electrical-panel","name":"Replace an electrical panel","trade":"electrical","stateLicense":["electrical"]},{"id":"interior-painting","name":"Interior painting","trade":"painting","stateLicense":["handyman","generalContractor"]},{"id":"drywall-repair-or-patch","name":"Drywall repair or patch","trade":"general / drywall","stateLicense":["handyman","generalContractor"]},{"id":"replace-flooring","name":"Replace flooring","trade":"flooring","stateLicense":["handyman","generalContractor"]},{"id":"tile-bathroom-or-backsplash","name":"Tile a bathroom or kitchen backsplash","trade":"tile","stateLicense":["handyman","generalContractor"]},{"id":"replace-kitchen-cabinets-and-countertops","name":"Replace kitchen cabinets and countertops","trade":"carpentry","stateLicense":["handyman","generalContractor"]},{"id":"install-window-or-through-wall-ac","name":"Install a window or through-wall AC unit","trade":"HVAC","stateLicense":["hvac"]},{"id":"install-ductless-mini-split","name":"Install a ductless mini-split","trade":"HVAC + electrical","stateLicense":["hvac","electrical"]},{"id":"replace-windows","name":"Replace windows","trade":"windows","stateLicense":["handyman","generalContractor"]},{"id":"small-bathroom-remodel-fixtures-in-place","name":"Small bathroom remodel (fixtures stay in place)","trade":"general + plumbing + electrical","stateLicense":["handyman","generalContractor","plumbing","electrical"]},{"id":"replace-boiler","name":"Replace a boiler","trade":"plumbing (gas) / oil burner","stateLicense":["plumbing","hvac"]}],"places":[{"id":"nyc","label":"New York City","where":"New York City","state":"NY","researched":true},{"id":"al","label":"Somewhere in Alabama","where":"places in Alabama","state":"AL","researched":false},{"id":"ak","label":"Somewhere in Alaska","where":"places in Alaska","state":"AK","researched":false},{"id":"az","label":"Somewhere in Arizona","where":"places in Arizona","state":"AZ","researched":false},{"id":"ar","label":"Somewhere in Arkansas","where":"places in Arkansas","state":"AR","researched":false},{"id":"ca","label":"Somewhere in California","where":"places in California","state":"CA","researched":false},{"id":"co","label":"Somewhere in Colorado","where":"places in 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Indiana","state":"IN","researched":false},{"id":"ia","label":"Somewhere in Iowa","where":"places in Iowa","state":"IA","researched":false},{"id":"ks","label":"Somewhere in Kansas","where":"places in Kansas","state":"KS","researched":false},{"id":"ky","label":"Somewhere in Kentucky","where":"places in Kentucky","state":"KY","researched":false},{"id":"la","label":"Somewhere in Louisiana","where":"places in Louisiana","state":"LA","researched":false},{"id":"me","label":"Somewhere in Maine","where":"places in Maine","state":"ME","researched":false},{"id":"md","label":"Somewhere in Maryland","where":"places in Maryland","state":"MD","researched":false},{"id":"ma","label":"Somewhere in Massachusetts","where":"places in Massachusetts","state":"MA","researched":false},{"id":"mi","label":"Somewhere in Michigan","where":"places in Michigan","state":"MI","researched":false},{"id":"mn","label":"Somewhere in Minnesota","where":"places in Minnesota","state":"MN","researched":false},{"id":"ms","label":"Somewhere in Mississippi","where":"places in Mississippi","state":"MS","researched":false},{"id":"mo","label":"Somewhere in Missouri","where":"places in Missouri","state":"MO","researched":false},{"id":"mt","label":"Somewhere in Montana","where":"places in Montana","state":"MT","researched":false},{"id":"ne","label":"Somewhere in Nebraska","where":"places in Nebraska","state":"NE","researched":false},{"id":"nv","label":"Somewhere in Nevada","where":"places in Nevada","state":"NV","researched":false},{"id":"nh","label":"Somewhere in New Hampshire","where":"places in New Hampshire","state":"NH","researched":false},{"id":"nj","label":"Somewhere in New Jersey","where":"places in New Jersey","state":"NJ","researched":false},{"id":"nm","label":"Somewhere in New Mexico","where":"places in New Mexico","state":"NM","researched":false},{"id":"ny","label":"Somewhere else in New York","where":"places in New York outside New York City","state":"NY","researched":false},{"id":"nc","label":"Somewhere in North Carolina","where":"places in North Carolina","state":"NC","researched":false},{"id":"nd","label":"Somewhere in North Dakota","where":"places in North Dakota","state":"ND","researched":false},{"id":"oh","label":"Somewhere in Ohio","where":"places in Ohio","state":"OH","researched":false},{"id":"ok","label":"Somewhere in Oklahoma","where":"places in Oklahoma","state":"OK","researched":false},{"id":"or","label":"Somewhere in Oregon","where":"places in Oregon","state":"OR","researched":false},{"id":"pa","label":"Somewhere in Pennsylvania","where":"places in Pennsylvania","state":"PA","researched":false},{"id":"ri","label":"Somewhere in Rhode Island","where":"places in Rhode Island","state":"RI","researched":false},{"id":"sc","label":"Somewhere in South Carolina","where":"places in South Carolina","state":"SC","researched":false},{"id":"sd","label":"Somewhere in South Dakota","where":"places in South Dakota","state":"SD","researched":false},{"id":"tn","label":"Somewhere in Tennessee","where":"places in Tennessee","state":"TN","researched":false},{"id":"tx","label":"Somewhere in Texas","where":"places in Texas","state":"TX","researched":false},{"id":"ut","label":"Somewhere in Utah","where":"places in Utah","state":"UT","researched":false},{"id":"vt","label":"Somewhere in Vermont","where":"places in Vermont","state":"VT","researched":false},{"id":"va","label":"Somewhere in Virginia","where":"places in Virginia","state":"VA","researched":false},{"id":"wa","label":"Somewhere in Washington","where":"places in Washington","state":"WA","researched":false},{"id":"wv","label":"Somewhere in West Virginia","where":"places in West Virginia","state":"WV","researched":false},{"id":"wi","label":"Somewhere in Wisconsin","where":"places in Wisconsin","state":"WI","researched":false},{"id":"wy","label":"Somewhere in Wyoming","where":"places in Wyoming","state":"WY","researched":false}],"nyc":{"id":"nyc","name":"New York City","state":"NY","checked":"2026-11-06","departments":{"buildings":{"name":"NYC Department of Buildings","short":"DOB","url":"https://www.nyc.gov/site/buildings/index.page"},"consumer":{"name":"NYC Department of Consumer and Worker Protection","short":"DCWP","url":"https://www.nyc.gov/site/dca/index.page"}},"general":[{"id":"permitExemptions","heading":"Work that needs no permit","quotes":[{"quote":"Exemptions from permit requirements of this code shall not be deemed to grant authorization for any work to be done in any manner in violation of the provisions of this code, the zoning resolution or any other law or rules enforced by the department.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"1. Emergency work, as set forth in section 28-105.4.1. 2. Minor alterations and ordinary repairs, as described in section 28-105.4.2.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"11. Other categories of work as described in department rules, consistent with public safety.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"}]},{"id":"ordinaryRepairs","heading":"Ordinary repairs","quotes":[{"quote":"ORDINARY REPAIRS. Replacements or renewals of existing work in a building, or of parts of the service equipment therein, with the same or equivalent materials or equipment parts, that are made in the ordinary course of maintenance and that do not in any way affect health or the fire or structural safety of the building or the safe use and operation of the service equipment therein.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"Ordinary repairs shall include the repair or replacement of any plumbing fixture, piping or faucets from any exposed stop valve to the inlet side of a trap.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"1. The removal or cutting away of any load bearing or required fire rated wall, fire door, floor, or roof construction, or any portion thereof; 2. The removal, cutting, or modification of any beams or structural supports;","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"4. The addition, rearrangement, relocation, removal or replacement of any parts of the building affecting loading or exit requirements, or light, heat, ventilation, or elevator requirements or accessibility requirements, or any fire suppression or fire protection system;","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"5. Additions to, alterations of, or rearrangement, relocation, replacement, repair or removal of any portion of a standpipe or sprinkler system, water distribution system, house sewer, private sewer, or drainage system, including leaders, or any soil, waste or vent pipe, or any gas distribution system;","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"}]},{"id":"ordinaryPlumbingWork","heading":"Ordinary plumbing work","quotes":[{"quote":"The following ordinary plumbing work may be performed without a permit, provided that the licensed plumber performing such work: (i) provides a monthly report listing completed work and work in progress during the preceding month","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"Use the OP128 form for Items 1-4 & 6-9 Use the OP128: HHW form for Item 5","title":"Industry Notice: Amendments to Ordinary Plumbing Work, OP128 and OP128: HHW (DOB, PDF)","url":"https://www.nyc.gov/assets/buildings/pdf/ordinaryplumbing-in.pdf","pageDate":"Distributed 2026-04-02"},{"quote":"The Department’s Limited Alteration Application (LAA) Unit must receive all reports, with the $130 fee per report, by the 15th of the month for the previous month’s ordinary plumbing work","title":"OP128: Heat & Hot Water (HHW) Ordinary Plumbing Work Report (DOB form, PDF)","url":"https://www.nyc.gov/assets/buildings/pdf/op128-hhw.pdf","pageDate":"Rev. 03/26"}]},{"id":"limitedAlterationApplication","heading":"Limited Alteration Applications","quotes":[{"quote":"The following Skilled Trades may submit an LAA filing in DOB NOW: Build : Licensed Master Plumbers Licensed Master Fire Suppression Piping Contractors Licensed Oil Burner Installers.","title":"Limited Alteration Applications (LAA) (DOB)","url":"https://www.nyc.gov/site/buildings/industry/limited-alteration-application.page","pageDate":null},{"quote":"Generally, with the exception of some new installations, LAAs are restricted to repair and/or replacement work for existing appliances and piping systems that do not require a Professional Engineer (PE) or a Registered Architect (RA).","title":"Limited Alteration Applications (LAA) (DOB)","url":"https://www.nyc.gov/site/buildings/industry/limited-alteration-application.page","pageDate":null}]},{"id":"electrical","heading":"Electrical work","quotes":[{"quote":"13. Electrical permits: for electrical work other than low voltage electrical work. Such permits shall include permits for minor electrical work.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"Minor Electrical Work (see 28-101.5 and 28-116.2.4 Exemption) o Requires a permit o Does not require DOB inspection or plan review","title":"Electrical Work Guidance Document (DOB, PDF)","url":"https://www.nyc.gov/assets/buildings/pdf/elect_work_guidance.pdf","pageDate":"not shown; written for filings on or after 2025-12-21"},{"quote":"No installation and modification to any electrical systems can be performed without a permit and a Licensed Master Electrician.","title":"Project Requirements for Owner - Electrical Systems (DOB)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/project-requirements-owner-electrical.page","pageDate":null},{"quote":"All ED16A electrical filings must be submitted in DOB NOW: Build .","title":"Electrical Permit (DOB)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/electrical-permit.page","pageDate":null},{"quote":"An electrical permit shall not be required for the installation, alteration, maintenance, or repair of electrical wiring that is designed to operate at less than 50 volts for signaling, communication, alarm, and data transmission circuits","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"}]},{"id":"whoMayFile","heading":"Who files for the permit","quotes":[{"quote":"The applicant for a permit shall be the person who performs the work or who retains a subcontractor to do the work.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"For permits issued for plumbing work, fire protection and suppression work, electrical work, and oil-burning appliance work, the applicant for such permits shall be the licensed master plumber, licensed master fire suppression piping contractor, licensed master electrician, licensed special electrician, or licensed oil-burning equipment installer, respectively, who performs the work.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"If the residential alteration project is comprised of aspects of work exceeding what’s allowed under the above, then a Registered Design Professional must submit construction plans for approval by the Department, prior to obtaining a work permit.","title":"Project Requirements for Owner - Alterations - 1- and 2-Family Buildings (DOB)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/project-requirements-owner-alt-1-2-family-buildings.page","pageDate":null}]},{"id":"emergencyWork","heading":"Emergency work","quotes":[{"quote":"Work that would otherwise require a permit may be performed without a permit to the extent necessary to relieve an emergency condition.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"}]},{"id":"otherAgencies","heading":"Other city agencies","quotes":[{"quote":"Such exemptions shall not eliminate the obligation of any owner to file at other City agencies, when appropriate, including but not limited to the Landmarks Preservation Commission, the City Planning Commission, Department of Transportation, Department of Environmental Protection, Department of Environmental Conservation, or the Fire Department","title":"1 RCNY §101-14 Categories of work that may or may not require a permit (NYC Department of Buildings rule, PDF)","url":"https://www.nyc.gov/assets/buildings/rules/1_RCNY_101-14.pdf","pageDate":"Rule effective 2011-10-02; latest amendment effective 2026-06-10 (per DOB promulgation details)"}]},{"id":"hicLicense","heading":"The home improvement contractor license (DCWP)","quotes":[{"quote":"You must have a Home Improvement Contractor License to do construction, repair, remodeling, or other home improvement work totaling more than $200 to any residential land or building in New York City.","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"Work Not Requiring a DCWP License Architectural plans Burglar alarm systems Carpet or linoleum installation Claims for loss of time or money not related to the contract Electrical work Floor sanding Furniture refinishing Handyman work costing less than $250 Interior design work New home construction Painting Plumbing","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"Work performed in buildings with more than four units/apartments EXCEPTION: If a building has more than four units/apartments, a license is required for work contracted by an owner or tenant that is performed in the specific unit/apartment in which that person resides","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"A person performing a home improvement job, which is less than $200 • Plumbers and electricians acting within the scope of their licensed craft","title":"Home Improvement Examination Guide (NYC DCWP, PDF)","url":"https://www.nyc.gov/assets/dca/downloads/pdf/businesses/Home-Improvement-Business-Exam-Guide.pdf","pageDate":"Updated 2021-06-24"},{"quote":"A person or business must have a Home Improvement Contractor license to do construction, repair, remodeling, or other home improvement work to any residential land or building in New York City.","title":"Home Improvement Contractor License Application Checklist (NYC DCWP)","url":"https://www.nyc.gov/site/dca/businesses/license-checklist-home-improvement-contractor.page","pageDate":"not shown on page; linked checklist PDF dated 9/11/2026"},{"quote":"Repairs costing more than $200","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"Handyman work costing less than $250","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"A person or business must have a Home Improvement Contractor license to do construction, repair, remodeling, or other home improvement work to any residential land or building in New York City.","title":"Home Improvement Contractor License Application Checklist (NYC DCWP)","url":"https://www.nyc.gov/site/dca/businesses/license-checklist-home-improvement-contractor.page","pageDate":"not shown on page; linked checklist PDF dated 9/11/2026"},{"quote":"Work performed in buildings with more than four units/apartments EXCEPTION: If a building has more than four units/apartments, a license is required for work contracted by an owner or tenant that is performed in the specific unit/apartment in which that person resides","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null}]},{"id":"dobPageCitation","heading":"A section number on DOB's own page","quotes":[{"quote":"The NYC Administrative Code §28-105.4.5 clarifies exempt permit work.","title":"Do I Need a Permit? (NYC Department of Buildings)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/do-i-need-a-permit.page","pageDate":null},{"quote":"§28-105.4.5 Sign permits.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"}]}],"jobs":{"replace-faucet-or-sink":{"id":"replace-faucet-or-sink","name":"Replace a faucet or sink","trade":"plumbing","page":"/job-check/nyc/replace-faucet-or-sink/","checked":"2026-11-06","confirmed":false,"notConfirmed":["No official page says whether someone other than a licensed master plumber, such as a handyman with a home improvement license, may swap a faucet or sink as an ordinary repair. The city's pages give two answers on it, shown on this card."],"notCovered":[],"questions":[{"id":"move","q":"Are you moving the sink or changing pipes past the shut-off valves or the drain trap?","options":["No, same spot (swap only)","Moving it up to 10 feet in the same room","Moving it further, or adding a new sink"]}],"permit":{"answer":"depends","word":"It depends on the job","department":"buildings","rules":[{"when":{"anyOf":[[{"q":"move","is":"No, same spot (swap only)"}]]},"label":"Are you moving the sink or changing pipes past the shut-off valves or the drain trap: No, same spot (swap only)","text":"No permit: ordinary repair (fixture/faucet from the exposed stop valve to the inlet side of the trap).","verdict":"No permit"},{"when":{"anyOf":[[{"q":"move","is":"Moving it up to 10 feet in the same room"}]]},"label":"Are you moving the sink or changing pipes past the shut-off valves or the drain trap: Moving it up to 10 feet in the same room","text":"No permit, but it is ordinary plumbing work: a licensed master plumber must do it and report it on the monthly OP128 report with the fee.","verdict":"No permit"},{"when":{"anyOf":[[{"q":"move","is":"Moving it further, or adding a new sink"}]]},"label":"Are you moving the sink or changing pipes past the shut-off valves or the drain trap: Moving it further, or adding a new sink","text":"Permit needed: a Limited Alteration Application (LAA) filed in DOB NOW: Build by a licensed master plumber; work beyond the limited-alteration categories needs plans from a registered design professional.","verdict":"Permit needed"}],"conditions":["Swap stays between the exposed stop valve and the inlet side of the trap."],"exceptions":["Ordinary plumbing work relocation does not apply in health care facilities."],"filing":"None for a swap; OP128 monthly report for ordinary plumbing work; Limited Alteration Application in DOB NOW: Build for larger changes.","quotes":[{"quote":"Ordinary repairs shall include the repair or replacement of any plumbing fixture, piping or faucets from any exposed stop valve to the inlet side of a trap.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"Some examples of work that does not need a permit are: Painting Plastering Installing new cabinets* Plumbing Fixture Replacement Resurfacing floors* Non-structural Roof Repair","title":"Do I Need a Permit? (NYC Department of Buildings)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/do-i-need-a-permit.page","pageDate":null},{"quote":"6. Any plumbing work other than the repair or replacement of plumbing fixtures, piping or faucets from the exposed stop valve to the inlet side of a trap;","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"The following ordinary plumbing work may be performed without a permit, provided that the licensed plumber performing such work: (i) provides a monthly report listing completed work and work in progress during the preceding month","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"2. The relocation of up to two plumbing fixtures within the same room to a maximum of 10 feet (3048 mm) distant from the original location, except in health care facilities.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"3. The relocation and replacement of plumbing fixtures, other than the mere replacement of existing fixtures constituting a minor alteration or ordinary repair under this code.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"The following Skilled Trades may submit an LAA filing in DOB NOW: Build : Licensed Master Plumbers Licensed Master Fire Suppression Piping Contractors Licensed Oil Burner Installers.","title":"Limited Alteration Applications (LAA) (DOB)","url":"https://www.nyc.gov/site/buildings/industry/limited-alteration-application.page","pageDate":null}]},"license":{"who":"Licensed master plumber (or a person under the plumber's direct and continuing supervision).","conditions":["Ordinary plumbing work (relocation) must be done and reported by a licensed master plumber."],"quotes":[{"quote":"PLUMBING WORK. The installation, maintenance, repair, modification, extension or alteration of plumbing,","title":"NYC Administrative Code Title 28, Chapter 4 Licensing and Registration (DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter4_LicensingWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025"},{"quote":"1. To perform plumbing work unless such person is a licensed master plumber or working under the direct and continuing supervision of a licensed master plumber","title":"NYC Administrative Code Title 28, Chapter 4 Licensing and Registration (DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter4_LicensingWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025"},{"quote":"The following ordinary plumbing work may be performed without a permit, provided that the licensed plumber performing such work: (i) provides a monthly report listing completed work and work in progress during the preceding month","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"}],"hic":{"applies":false,"word":"not needed","text":["DCWP lists plumbing as work not requiring a Home Improvement Contractor license; its exam guide exempts plumbers acting within their licensed craft. A contractor who also does non-plumbing home improvement work over the threshold needs the HIC license for that part."],"rules":[],"quotes":[{"quote":"Work Not Requiring a DCWP License Architectural plans Burglar alarm systems Carpet or linoleum installation Claims for loss of time or money not related to the contract Electrical work Floor sanding Furniture refinishing Handyman work costing less than $250 Interior design work New home construction Painting Plumbing","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"A person performing a home improvement job, which is less than $200 • Plumbers and electricians acting within the scope of their licensed craft","title":"Home Improvement Examination Guide (NYC DCWP, PDF)","url":"https://www.nyc.gov/assets/dca/downloads/pdf/businesses/Home-Improvement-Business-Exam-Guide.pdf","pageDate":"Updated 2021-06-24"}]}},"forms":[{"name":"OP128: Ordinary Plumbing Work Report (monthly, filed by the licensed master plumber)","url":"https://www.nyc.gov/assets/buildings/pdf/op128.pdf"},{"name":"Limited Alteration Application (LAA) - filed in DOB NOW: Build","url":"https://www.nyc.gov/site/buildings/industry/limited-alteration-application.page"},{"name":"DOB NOW (DOB NOW: Build filing system)","url":"https://a810-dobnow.nyc.gov/publish/#/"}],"twoAnswers":[{"topic":"Does a contractor who only swaps plumbing fixtures need a DCWP license, and may a non-plumber do it?","notes":["DOB's no-permit list includes 'Plumbing Fixture Replacement', followed by this note."],"sides":[{"quote":"NOTE: Contractors performing these home improvements must be licensed through the NYC Department of Consumer and Worker Protection (DCWP).","title":"Do I Need a Permit? (NYC Department of Buildings)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/do-i-need-a-permit.page","pageDate":null},{"quote":"Work Not Requiring a DCWP License Architectural plans Burglar alarm systems Carpet or linoleum installation Claims for loss of time or money not related to the contract Electrical work Floor sanding Furniture refinishing Handyman work costing less than $250 Interior design work New home construction Painting Plumbing","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null}]},{"topic":"Which section of the code lists the work that needs no permit","notes":[],"sides":[{"quote":"The NYC Administrative Code §28-105.4.5 clarifies exempt permit work.","title":"Do I Need a Permit? (NYC Department of Buildings)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/do-i-need-a-permit.page","pageDate":null},{"quote":"§28-105.4.5 Sign permits.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"}]}],"disposal":{"materials":[{"id":"porcelain-fixtures","if":null,"via":null},{"id":"c-and-d","if":null,"via":"porcelain-fixtures"},{"id":"scrap-metal","if":null,"via":null}]}},"replace-toilet":{"id":"replace-toilet","name":"Replace a toilet","trade":"plumbing","page":"/job-check/nyc/replace-toilet/","checked":"2026-11-06","confirmed":false,"notConfirmed":["No official page says whether someone other than a licensed master plumber may swap a toilet. The city's pages give two answers on it, shown on this card.","Whether swapping a toilet in the same spot is an ordinary repair, with no report, or ordinary plumbing work, on the plumber's monthly report, is not spelled out on the city's pages."],"notCovered":[],"questions":[{"id":"move","q":"Is the new toilet going in the same spot?","options":["Yes, same spot","Moving it up to 10 feet in the same room","Moving it further, or adding a toilet"]}],"permit":{"answer":"depends","word":"It depends on the job","department":"buildings","rules":[{"when":{"anyOf":[[{"q":"move","is":"Yes, same spot"}]]},"label":"Is the new toilet going in the same spot: Yes, same spot","text":"No permit: fixture replacement is an ordinary repair / ordinary plumbing work (branch piping after the riser shutoff valve, including replacement of fixtures).","verdict":"No permit"},{"when":{"anyOf":[[{"q":"move","is":"Moving it up to 10 feet in the same room"}]]},"label":"Is the new toilet going in the same spot: Moving it up to 10 feet in the same room","text":"No permit, but ordinary plumbing work: licensed master plumber, monthly OP128 report and fee.","verdict":"No permit"},{"when":{"anyOf":[[{"q":"move","is":"Moving it further, or adding a toilet"}]]},"label":"Is the new toilet going in the same spot: Moving it further, or adding a toilet","text":"Permit needed: Limited Alteration Application (LAA) in DOB NOW: Build by a licensed master plumber ('Water Closet' is on DOB's LAA replacement list), or a registered design professional's filing if beyond limited alterations.","verdict":"Permit needed"}],"conditions":[],"exceptions":[],"filing":"None for a swap; OP128 monthly report where it is ordinary plumbing work; LAA in DOB NOW: Build for relocations beyond ordinary plumbing work.","quotes":[{"quote":"Some examples of work that does not need a permit are: Painting Plastering Installing new cabinets* Plumbing Fixture Replacement Resurfacing floors* Non-structural Roof Repair","title":"Do I Need a Permit? (NYC Department of Buildings)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/do-i-need-a-permit.page","pageDate":null},{"quote":"Ordinary repairs shall include the repair or replacement of any plumbing fixture, piping or faucets from any exposed stop valve to the inlet side of a trap.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"The following ordinary plumbing work may be performed without a permit, provided that the licensed plumber performing such work: (i) provides a monthly report listing completed work and work in progress during the preceding month","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"7. The repair or replacement of any non-gas, non-fire suppression branch piping after the riser shutoff valve, including the replacement of fixtures.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"2. The relocation of up to two plumbing fixtures within the same room to a maximum of 10 feet (3048 mm) distant from the original location, except in health care facilities.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"Water Closet 2","title":"LAA / Replacement Installations: Water Plumbing (DOB, PDF)","url":"https://www.nyc.gov/assets/buildings/pdf/replacement_installations-water_plumbing.pdf","pageDate":null},{"quote":"3. The relocation and replacement of plumbing fixtures, other than the mere replacement of existing fixtures constituting a minor alteration or ordinary repair under this code.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"}]},"license":{"who":"Licensed master plumber (or under the plumber's direct and continuing supervision).","conditions":[],"quotes":[{"quote":"PLUMBING WORK. The installation, maintenance, repair, modification, extension or alteration of plumbing,","title":"NYC Administrative Code Title 28, Chapter 4 Licensing and Registration (DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter4_LicensingWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025"},{"quote":"1. To perform plumbing work unless such person is a licensed master plumber or working under the direct and continuing supervision of a licensed master plumber","title":"NYC Administrative Code Title 28, Chapter 4 Licensing and Registration (DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter4_LicensingWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025"},{"quote":"The following ordinary plumbing work may be performed without a permit, provided that the licensed plumber performing such work: (i) provides a monthly report listing completed work and work in progress during the preceding month","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"}],"hic":{"applies":false,"word":"not needed","text":["DCWP lists plumbing as work not requiring a Home Improvement Contractor license; its exam guide exempts plumbers acting within their licensed craft. A contractor who also does non-plumbing home improvement work over the threshold needs the HIC license for that part."],"rules":[],"quotes":[{"quote":"Work Not Requiring a DCWP License Architectural plans Burglar alarm systems Carpet or linoleum installation Claims for loss of time or money not related to the contract Electrical work Floor sanding Furniture refinishing Handyman work costing less than $250 Interior design work New home construction Painting Plumbing","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"A person performing a home improvement job, which is less than $200 • Plumbers and electricians acting within the scope of their licensed craft","title":"Home Improvement Examination Guide (NYC DCWP, PDF)","url":"https://www.nyc.gov/assets/dca/downloads/pdf/businesses/Home-Improvement-Business-Exam-Guide.pdf","pageDate":"Updated 2021-06-24"}]}},"forms":[{"name":"OP128: Ordinary Plumbing Work Report (monthly, filed by the licensed master plumber)","url":"https://www.nyc.gov/assets/buildings/pdf/op128.pdf"},{"name":"Limited Alteration Application (LAA) - filed in DOB NOW: Build","url":"https://www.nyc.gov/site/buildings/industry/limited-alteration-application.page"},{"name":"DOB NOW (DOB NOW: Build filing system)","url":"https://a810-dobnow.nyc.gov/publish/#/"}],"twoAnswers":[{"topic":"Does a contractor who only swaps plumbing fixtures need a DCWP license, and may a non-plumber do it?","notes":["DOB's no-permit list includes 'Plumbing Fixture Replacement', followed by this note."],"sides":[{"quote":"NOTE: Contractors performing these home improvements must be licensed through the NYC Department of Consumer and Worker Protection (DCWP).","title":"Do I Need a Permit? (NYC Department of Buildings)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/do-i-need-a-permit.page","pageDate":null},{"quote":"Work Not Requiring a DCWP License Architectural plans Burglar alarm systems Carpet or linoleum installation Claims for loss of time or money not related to the contract Electrical work Floor sanding Furniture refinishing Handyman work costing less than $250 Interior design work New home construction Painting Plumbing","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null}]},{"topic":"Which section of the code lists the work that needs no permit","notes":[],"sides":[{"quote":"The NYC Administrative Code §28-105.4.5 clarifies exempt permit work.","title":"Do I Need a Permit? (NYC Department of Buildings)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/do-i-need-a-permit.page","pageDate":null},{"quote":"§28-105.4.5 Sign permits.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"}]}],"disposal":{"materials":[{"id":"porcelain-fixtures","if":null,"via":null},{"id":"c-and-d","if":null,"via":"porcelain-fixtures"}]}},"replace-water-heater-gas":{"id":"replace-water-heater-gas","name":"Replace a gas water heater","trade":"plumbing (gas)","page":"/job-check/nyc/replace-water-heater-gas/","checked":"2026-11-06","confirmed":true,"notConfirmed":[],"notCovered":[],"questions":[{"id":"bldg","q":"What kind of building?","options":["Residential, 5 families or fewer","Larger residential, mixed-use or commercial"]},{"id":"size","q":"Is the new heater 350,000 BTU or less?","options":["Yes","No"]},{"id":"valve","q":"Will the gas shut-off valve stay where it is?","options":["Yes","No, it moves"]},{"id":"season","q":"Is it an emergency replacement between October 1 and May 31?","options":["Yes","No"]}],"permit":{"answer":"depends","word":"It depends on the job","department":"buildings","rules":[{"when":{"anyOf":[[{"q":"bldg","is":"Residential, 5 families or fewer"},{"q":"size","is":"Yes"},{"q":"valve","is":"Yes"}]]},"label":"What kind of building: Residential, 5 families or fewer; Is the new heater 350,000 BTU or less: Yes; Will the gas shut-off valve stay where it is: Yes","text":"No permit (ordinary plumbing work), provided the plumber inspects the chimney and finds it in good condition. The licensed master plumber reports it on the OP128: Heat & Hot Water form with a chimney affidavit.","verdict":"No permit"},{"when":{"otherwise":0},"label":"In any other case","text":"Permit needed: Limited Alteration Application (in-kind replacement of gas-fired appliances up to 3 million Btu/h) filed by a licensed master plumber in DOB NOW: Build.","verdict":"Permit needed"},{"when":{"anyOf":[[{"q":"season","is":"Yes"}]]},"label":"Is it an emergency replacement between October 1 and May 31: Yes","text":"If it requires a permit, the work may start as emergency work; the permit application is due within 2 business days after the work starts.","verdict":null,"info":true}],"conditions":["Existing appliance shutoff valve not moved","Chimney inspected and in good operational condition"],"exceptions":[],"filing":"OP128: HHW monthly report (no permit) or Limited Alteration Application in DOB NOW: Build.","quotes":[{"quote":"5. In buildings classified as residential occupancy groups occupied by five families or fewer, the replacement of a gas water heater, gas furnace, or a gas-fired boiler with a capacity of 350,000 BTU (103 kW) or less where the existing appliance shutoff valve is not moved, provided that the plumber has inspected the chimney and found it to be in good operational condition.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"Use the OP128 form for Items 1-4 & 6-9 Use the OP128: HHW form for Item 5","title":"Industry Notice: Amendments to Ordinary Plumbing Work, OP128 and OP128: HHW (DOB, PDF)","url":"https://www.nyc.gov/assets/buildings/pdf/ordinaryplumbing-in.pdf","pageDate":"Distributed 2026-04-02"},{"quote":"For the replacement of a lawfully, existing boiler, furnace or hot water heater work in a 1 -5 family residential building, licensed master plumbers must file the new OP128: HHW form and submit a chimney affidavit confirming the chimney is in good working order.","title":"Industry Notice: Amendments to Ordinary Plumbing Work, OP128 and OP128: HHW (DOB, PDF)","url":"https://www.nyc.gov/assets/buildings/pdf/ordinaryplumbing-in.pdf","pageDate":"Distributed 2026-04-02"},{"quote":"This monthly report is to be used by a Licensed Master Plumber (LMP) filing work the Code details as Ordinary Plumbing Work as per §28-105.4.4. This work doesn’t require a permit.","title":"OP128: Heat & Hot Water (HHW) Ordinary Plumbing Work Report (DOB form, PDF)","url":"https://www.nyc.gov/assets/buildings/pdf/op128-hhw.pdf","pageDate":"Rev. 03/26"},{"quote":"5. In-kind replacement of gas-fired appliances with a combined heat input of 3 million Btu/h (879 kW) or less;","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"The following Skilled Trades may submit an LAA filing in DOB NOW: Build : Licensed Master Plumbers Licensed Master Fire Suppression Piping Contractors Licensed Oil Burner Installers.","title":"Limited Alteration Applications (LAA) (DOB)","url":"https://www.nyc.gov/site/buildings/industry/limited-alteration-application.page","pageDate":null},{"quote":"An application for a permit shall be submitted within 2 business days after the commencement of the emergency work","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"}]},"license":{"who":"Licensed master plumber; helpers doing gas work need a gas work qualification and must work under the plumber's direct and continuing supervision.","conditions":[],"quotes":[{"quote":"1. To perform plumbing work unless such person is a licensed master plumber or working under the direct and continuing supervision of a licensed master plumber","title":"NYC Administrative Code Title 28, Chapter 4 Licensing and Registration (DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter4_LicensingWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025"},{"quote":"It shall be unlawful to perform gas work unless such work is performed by: 1. A licensed master plumber; or 2. A person working under the direct and continuing supervision of a licensed master plumber if such person:","title":"NYC Administrative Code Title 28, Chapter 4 Licensing and Registration (DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter4_LicensingWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025"},{"quote":"For permits issued for plumbing work, fire protection and suppression work, electrical work, and oil-burning appliance work, the applicant for such permits shall be the licensed master plumber, licensed master fire suppression piping contractor, licensed master electrician, licensed special electrician, or licensed oil-burning equipment installer, respectively, who performs the work.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"}],"hic":{"applies":false,"word":"not needed","text":["DCWP lists plumbing as work not requiring a Home Improvement Contractor license; its exam guide exempts plumbers acting within their licensed craft. A contractor who also does non-plumbing home improvement work over the threshold needs the HIC license for that part."],"rules":[],"quotes":[{"quote":"Work Not Requiring a DCWP License Architectural plans Burglar alarm systems Carpet or linoleum installation Claims for loss of time or money not related to the contract Electrical work Floor sanding Furniture refinishing Handyman work costing less than $250 Interior design work New home construction Painting Plumbing","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"A person performing a home improvement job, which is less than $200 • Plumbers and electricians acting within the scope of their licensed craft","title":"Home Improvement Examination Guide (NYC DCWP, PDF)","url":"https://www.nyc.gov/assets/dca/downloads/pdf/businesses/Home-Improvement-Business-Exam-Guide.pdf","pageDate":"Updated 2021-06-24"}]}},"forms":[{"name":"OP128: Heat & Hot Water (HHW) Ordinary Plumbing Work Report","url":"https://www.nyc.gov/assets/buildings/pdf/op128-hhw.pdf"},{"name":"Limited Alteration Application (LAA) - filed in DOB NOW: Build","url":"https://www.nyc.gov/site/buildings/industry/limited-alteration-application.page"},{"name":"DOB NOW (DOB NOW: Build filing system)","url":"https://a810-dobnow.nyc.gov/publish/#/"}],"twoAnswers":[{"topic":"Emergency replacement window for heating/hot-water equipment","notes":[],"sides":[{"quote":"4. Repair or replacement of heating appliances or equipment servicing education or residential occupancies from October 1 through May 31.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"repair or replacement of heating or hot water equipment that service residential occupancies during the heating season or education occupancies between November 1st and May 1st.","title":"Do I Need a Permit? (NYC Department of Buildings)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/do-i-need-a-permit.page","pageDate":null}]},{"topic":"Effective date of the Local Law 142 ordinary-plumbing changes","notes":[],"sides":[{"quote":"Section §28-105.4.4 was modified by Local Law 142 of 2025. This law has an effective date of February 24, 2026.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"As of February 22, 2026, the provisions of §28-105.4.4 of the 2022 New York City General Administrative Provisions Code have been amended by Local Law 142 of 2025.","title":"Industry Notice: Amendments to Ordinary Plumbing Work, OP128 and OP128: HHW (DOB, PDF)","url":"https://www.nyc.gov/assets/buildings/pdf/ordinaryplumbing-in.pdf","pageDate":"Distributed 2026-04-02"}]},{"topic":"Can gas work go on the ordinary plumbing (OPW) report?","notes":[],"sides":[{"quote":"5. In buildings classified as residential occupancy groups occupied by five families or fewer, the replacement of a gas water heater, gas furnace, or a gas-fired boiler with a capacity of 350,000 BTU (103 kW) or less where the existing appliance shutoff valve is not moved, provided that the plumber has inspected the chimney and found it to be in good operational condition.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"Gas, sprinkler and standpipe work is not permitted on an OPW report, as per Administrative Code and the 2022 Building Code §28-105.4.4.","title":"Industry Notice: Amendments to Ordinary Plumbing Work, OP128 and OP128: HHW (DOB, PDF)","url":"https://www.nyc.gov/assets/buildings/pdf/ordinaryplumbing-in.pdf","pageDate":"Distributed 2026-04-02"}]}],"disposal":{"materials":[{"id":"scrap-metal","if":null,"via":null}]}},"replace-water-heater-electric":{"id":"replace-water-heater-electric","name":"Replace an electric water heater","trade":"plumbing + electrical","page":"/job-check/nyc/replace-water-heater-electric/","checked":"2026-11-06","confirmed":true,"notConfirmed":[],"notCovered":["Whether reconnecting the heater to the same hookup counts as minor electrical work, with a permit but no inspection, is not stated."],"questions":[{"id":"circuit","q":"Does it need a new or bigger electrical circuit?","options":["No, same hookup","Yes"]}],"permit":{"answer":"yes","word":"Permit needed","department":"buildings","rules":[{"when":{"always":true},"label":"In every case","text":"DOB's LAA replacement list puts '(Electric) Water Heater - PIPING ONLY' under a Limited Alteration Application (category 2) and notes it 'Requires electrical permit'. So: an LAA by a licensed master plumber for the piping, plus an electrical permit by a licensed master electrician.","verdict":null},{"when":{"anyOf":[[{"q":"circuit","is":"Yes"}]]},"label":"Does it need a new or bigger electrical circuit: Yes","text":"New wiring is general electrical work (permit + DOB inspection).","verdict":null}],"conditions":[],"exceptions":[],"filing":"Limited Alteration Application (plumbing) and ED16A electrical filing, both in DOB NOW: Build.","quotes":[{"quote":"(Electric) Water Heater - PIPING ONLY 2 Requires electrical permit","title":"LAA / Replacement Installations: Water Plumbing (DOB, PDF)","url":"https://www.nyc.gov/assets/buildings/pdf/replacement_installations-water_plumbing.pdf","pageDate":null},{"quote":"The following Skilled Trades may submit an LAA filing in DOB NOW: Build : Licensed Master Plumbers Licensed Master Fire Suppression Piping Contractors Licensed Oil Burner Installers.","title":"Limited Alteration Applications (LAA) (DOB)","url":"https://www.nyc.gov/site/buildings/industry/limited-alteration-application.page","pageDate":null},{"quote":"All ED16A electrical filings must be submitted in DOB NOW: Build .","title":"Electrical Permit (DOB)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/electrical-permit.page","pageDate":null},{"quote":"No installation and modification to any electrical systems can be performed without a permit and a Licensed Master Electrician.","title":"Project Requirements for Owner - Electrical Systems (DOB)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/project-requirements-owner-electrical.page","pageDate":null},{"quote":"General Electrical Work . All electrical work, other than electrical installation of 1,000 KVA or larger, as outline in the scope of work, can be performed by a NYC Licensed Master Electrician, with a permit and a required inspection performed by the DOB.","title":"Project Requirements for Owner - Electrical Systems (DOB)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/project-requirements-owner-electrical.page","pageDate":null}]},"license":{"who":"Licensed master plumber for the water side; licensed master electrician for the electrical connection.","conditions":[],"quotes":[{"quote":"1. To perform plumbing work unless such person is a licensed master plumber or working under the direct and continuing supervision of a licensed master plumber","title":"NYC Administrative Code Title 28, Chapter 4 Licensing and Registration (DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter4_LicensingWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025"},{"quote":"1. To perform electrical work unless such person is a licensed master electrician or working under the direct and continuing supervision of a licensed master electrician.","title":"NYC Administrative Code Title 28, Chapter 4 Licensing and Registration (DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter4_LicensingWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025"},{"quote":"For permits issued for plumbing work, fire protection and suppression work, electrical work, and oil-burning appliance work, the applicant for such permits shall be the licensed master plumber, licensed master fire suppression piping contractor, licensed master electrician, licensed special electrician, or licensed oil-burning equipment installer, respectively, who performs the work.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"}],"hic":{"applies":false,"word":"not needed","text":["DCWP lists plumbing as work not requiring a Home Improvement Contractor license; its exam guide exempts plumbers acting within their licensed craft. A contractor who also does non-plumbing home improvement work over the threshold needs the HIC license for that part."],"rules":[],"quotes":[{"quote":"Work Not Requiring a DCWP License Architectural plans Burglar alarm systems Carpet or linoleum installation Claims for loss of time or money not related to the contract Electrical work Floor sanding Furniture refinishing Handyman work costing less than $250 Interior design work New home construction Painting Plumbing","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"A person performing a home improvement job, which is less than $200 • Plumbers and electricians acting within the scope of their licensed craft","title":"Home Improvement Examination Guide (NYC DCWP, PDF)","url":"https://www.nyc.gov/assets/dca/downloads/pdf/businesses/Home-Improvement-Business-Exam-Guide.pdf","pageDate":"Updated 2021-06-24"}]}},"forms":[{"name":"Limited Alteration Application (LAA) - filed in DOB NOW: Build","url":"https://www.nyc.gov/site/buildings/industry/limited-alteration-application.page"},{"name":"Electrical permit (ED16A filing in DOB NOW: Build)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/electrical-permit.page"},{"name":"DOB NOW (DOB NOW: Build filing system)","url":"https://a810-dobnow.nyc.gov/publish/#/"}],"twoAnswers":[],"disposal":{"materials":[{"id":"scrap-metal","if":null,"via":null}]}},"replace-gas-range-or-appliance":{"id":"replace-gas-range-or-appliance","name":"Replace a gas range or connect a gas appliance (stove, oven, dryer)","trade":"plumbing (gas)","page":"/job-check/nyc/replace-gas-range-or-appliance/","checked":"2026-11-06","confirmed":true,"notConfirmed":[],"notCovered":[],"questions":[{"id":"valve","q":"Is there an existing gas shut-off valve that stays, is easy to reach and is in good shape (no corrosion)?","options":["Yes","No / it has to move"]},{"id":"pipe","q":"Do you need new or rerouted gas pipe?","options":["No","Yes"]}],"permit":{"answer":"depends","word":"It depends on the job","department":"buildings","rules":[{"when":{"anyOf":[[{"q":"valve","is":"Yes"},{"q":"pipe","is":"No"}]]},"label":"Is there an existing gas shut-off valve that stays, is easy to reach and is in good shape (no corrosion): Yes; Do you need new or rerouted gas pipe: No","text":"No permit: replacing a domestic range, oven, stove, barbecue or clothes dryer (or its appliance connector) is ordinary plumbing work. A licensed master plumber does it and reports it on the monthly OP128.","verdict":"No permit"},{"when":{"anyOf":[[{"q":"valve","is":"No / it has to move"}],[{"q":"pipe","is":"Yes"}]]},"label":"Is there an existing gas shut-off valve that stays, is easy to reach and is in good shape (no corrosion): No / it has to move, or Do you need new or rerouted gas pipe: Yes","text":"Permit needed: Limited Alteration Application by a licensed master plumber in DOB NOW: Build ('Gas Stove (Residential)' and rerouting existing gas piping are on DOB's LAA replacement list).","verdict":"Permit needed"}],"conditions":["Existing appliance shutoff valve remains, accessible, good working condition"],"exceptions":[],"filing":"OP128 monthly report (no permit) or Limited Alteration Application in DOB NOW: Build.","quotes":[{"quote":"8. The replacement of an appliance connector serving the following domestic gas appliances: ranges, ovens, stoves, barbecues, and clothes dryers where the existing appliance shutoff valve remains","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"9. The replacement of the following domestic gas appliances: ranges, ovens, stoves, barbecues, and clothes dryers where the existing appliance shutoff valve remains and when such appliance replacement is in accordance with this code and the New York City fuel gas code. The existing appliance shutoff valve shall be accessible and in good working condition with no noticeable corrosion or deterioration.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"Use the OP128 form for Items 1-4 & 6-9 Use the OP128: HHW form for Item 5","title":"Industry Notice: Amendments to Ordinary Plumbing Work, OP128 and OP128: HHW (DOB, PDF)","url":"https://www.nyc.gov/assets/buildings/pdf/ordinaryplumbing-in.pdf","pageDate":"Distributed 2026-04-02"},{"quote":"Gas Stove (Residential) 2","title":"LAA / Replacement Installations: Gas Plumbing (DOB, PDF)","url":"https://www.nyc.gov/assets/buildings/pdf/replacement_installations-gas_plumbing.pdf","pageDate":null},{"quote":"Re-routing of Existing Gas Piping 2 Cannot install piping in public hallways","title":"LAA / Replacement Installations: Gas Plumbing (DOB, PDF)","url":"https://www.nyc.gov/assets/buildings/pdf/replacement_installations-gas_plumbing.pdf","pageDate":null},{"quote":"The following Skilled Trades may submit an LAA filing in DOB NOW: Build : Licensed Master Plumbers Licensed Master Fire Suppression Piping Contractors Licensed Oil Burner Installers.","title":"Limited Alteration Applications (LAA) (DOB)","url":"https://www.nyc.gov/site/buildings/industry/limited-alteration-application.page","pageDate":null}]},"license":{"who":"Licensed master plumber; helpers need a gas work qualification and must work under the plumber's direct and continuing supervision.","conditions":[],"quotes":[{"quote":"1. To perform plumbing work unless such person is a licensed master plumber or working under the direct and continuing supervision of a licensed master plumber","title":"NYC Administrative Code Title 28, Chapter 4 Licensing and Registration (DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter4_LicensingWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025"},{"quote":"It shall be unlawful to perform gas work unless such work is performed by: 1. A licensed master plumber; or 2. A person working under the direct and continuing supervision of a licensed master plumber if such person:","title":"NYC Administrative Code Title 28, Chapter 4 Licensing and Registration (DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter4_LicensingWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025"}],"hic":{"applies":false,"word":"not needed","text":["DCWP lists plumbing as work not requiring a Home Improvement Contractor license; its exam guide exempts plumbers acting within their licensed craft. A contractor who also does non-plumbing home improvement work over the threshold needs the HIC license for that part."],"rules":[],"quotes":[{"quote":"Work Not Requiring a DCWP License Architectural plans Burglar alarm systems Carpet or linoleum installation Claims for loss of time or money not related to the contract Electrical work Floor sanding Furniture refinishing Handyman work costing less than $250 Interior design work New home construction Painting Plumbing","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"A person performing a home improvement job, which is less than $200 • Plumbers and electricians acting within the scope of their licensed craft","title":"Home Improvement Examination Guide (NYC DCWP, PDF)","url":"https://www.nyc.gov/assets/dca/downloads/pdf/businesses/Home-Improvement-Business-Exam-Guide.pdf","pageDate":"Updated 2021-06-24"}]}},"forms":[{"name":"OP128: Ordinary Plumbing Work Report (monthly, filed by the licensed master plumber)","url":"https://www.nyc.gov/assets/buildings/pdf/op128.pdf"},{"name":"Limited Alteration Application (LAA) - filed in DOB NOW: Build","url":"https://www.nyc.gov/site/buildings/industry/limited-alteration-application.page"},{"name":"DOB NOW (DOB NOW: Build filing system)","url":"https://a810-dobnow.nyc.gov/publish/#/"}],"twoAnswers":[{"topic":"Can gas work go on the ordinary plumbing (OPW) report?","notes":[],"sides":[{"quote":"9. The replacement of the following domestic gas appliances: ranges, ovens, stoves, barbecues, and clothes dryers where the existing appliance shutoff valve remains and when such appliance replacement is in accordance with this code and the New York City fuel gas code. The existing appliance shutoff valve shall be accessible and in good working condition with no noticeable corrosion or deterioration.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"Gas, sprinkler and standpipe work is not permitted on an OPW report, as per Administrative Code and the 2022 Building Code §28-105.4.4.","title":"Industry Notice: Amendments to Ordinary Plumbing Work, OP128 and OP128: HHW (DOB, PDF)","url":"https://www.nyc.gov/assets/buildings/pdf/ordinaryplumbing-in.pdf","pageDate":"Distributed 2026-04-02"}]}],"disposal":{"materials":[{"id":"scrap-metal","if":null,"via":null},{"id":"refrigerant-appliances","if":"the appliance taken away is a refrigerator","via":null}]}},"replace-light-fixture":{"id":"replace-light-fixture","name":"Replace a light fixture","trade":"electrical","page":"/job-check/nyc/replace-light-fixture/","checked":"2026-11-06","confirmed":true,"notConfirmed":[],"notCovered":[],"questions":[{"id":"scope","q":"Swapping fixtures on existing boxes, 5 or fewer, without more wattage?","options":["Yes","No (more than 5, more wattage, or new location/wiring)"]}],"permit":{"answer":"yes","word":"Permit needed","department":"buildings","rules":[{"when":{"anyOf":[[{"q":"scope","is":"Yes"}]]},"label":"Swapping fixtures on existing boxes, 5 or fewer, without more wattage: Yes","text":"Electrical permit as 'minor electrical work': no DOB inspection.","verdict":"Electrical permit"},{"when":{"anyOf":[[{"q":"scope","is":"No (more than 5, more wattage, or new location/wiring)"}]]},"label":"Swapping fixtures on existing boxes, 5 or fewer, without more wattage: No (more than 5, more wattage, or new location/wiring)","text":"Electrical permit with a DOB inspection (general electrical work).","verdict":"Electrical permit"}],"conditions":[],"exceptions":[],"filing":"ED16A electrical filing in DOB NOW: Build, by the licensed master electrician.","quotes":[{"quote":"No installation and modification to any electrical systems can be performed without a permit and a Licensed Master Electrician.","title":"Project Requirements for Owner - Electrical Systems (DOB)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/project-requirements-owner-electrical.page","pageDate":null},{"quote":"13. Electrical permits: for electrical work other than low voltage electrical work. Such permits shall include permits for minor electrical work.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"6. Replacement of fixtures in existing outlets, provided the number of such fixtures does not exceed 5 and does not increase existing wattage;","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"Minor Electrical Work . Replacement and repairs, listed below, requires a NYC Licensed Master Electrician and an electrical permit, but does not require a DOB Inspection, for this type of work.","title":"Project Requirements for Owner - Electrical Systems (DOB)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/project-requirements-owner-electrical.page","pageDate":null},{"quote":"General Electrical Work . All electrical work, other than electrical installation of 1,000 KVA or larger, as outline in the scope of work, can be performed by a NYC Licensed Master Electrician, with a permit and a required inspection performed by the DOB.","title":"Project Requirements for Owner - Electrical Systems (DOB)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/project-requirements-owner-electrical.page","pageDate":null},{"quote":"All ED16A electrical filings must be submitted in DOB NOW: Build .","title":"Electrical Permit (DOB)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/electrical-permit.page","pageDate":null}]},"license":{"who":"Licensed master electrician (or under one's direct and continuing supervision), or a licensed special electrician.","conditions":[],"quotes":[{"quote":"1. To perform electrical work unless such person is a licensed master electrician or working under the direct and continuing supervision of a licensed master electrician.","title":"NYC Administrative Code Title 28, Chapter 4 Licensing and Registration (DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter4_LicensingWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025"},{"quote":"For permits issued for plumbing work, fire protection and suppression work, electrical work, and oil-burning appliance work, the applicant for such permits shall be the licensed master plumber, licensed master fire suppression piping contractor, licensed master electrician, licensed special electrician, or licensed oil-burning equipment installer, respectively, who performs the work.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"You must use a licensed electrician to install anything having to do with light, heat, and power, regardless of voltage.","title":"Home Improvement Examination Guide (NYC DCWP, PDF)","url":"https://www.nyc.gov/assets/dca/downloads/pdf/businesses/Home-Improvement-Business-Exam-Guide.pdf","pageDate":"Updated 2021-06-24"}],"hic":{"applies":false,"word":"not needed","text":["DCWP lists electrical work as not requiring a Home Improvement Contractor license; its exam guide exempts electricians acting within their licensed craft."],"rules":[],"quotes":[{"quote":"Work Not Requiring a DCWP License Architectural plans Burglar alarm systems Carpet or linoleum installation Claims for loss of time or money not related to the contract Electrical work Floor sanding Furniture refinishing Handyman work costing less than $250 Interior design work New home construction Painting Plumbing","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"A person performing a home improvement job, which is less than $200 • Plumbers and electricians acting within the scope of their licensed craft","title":"Home Improvement Examination Guide (NYC DCWP, PDF)","url":"https://www.nyc.gov/assets/dca/downloads/pdf/businesses/Home-Improvement-Business-Exam-Guide.pdf","pageDate":"Updated 2021-06-24"}]}},"forms":[{"name":"Electrical permit (ED16A filing in DOB NOW: Build)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/electrical-permit.page"},{"name":"DOB NOW (DOB NOW: Build filing system)","url":"https://a810-dobnow.nyc.gov/publish/#/"}],"twoAnswers":[],"disposal":{"materials":[{"id":"mercury-lamps","if":"the old fixture held fluorescent tubes or CFLs","via":null}]}},"add-or-replace-outlet-or-switch":{"id":"add-or-replace-outlet-or-switch","name":"Add or replace an outlet or switch","trade":"electrical","page":"/job-check/nyc/add-or-replace-outlet-or-switch/","checked":"2026-11-06","confirmed":false,"notConfirmed":["Replacing an outlet is not named in the city's list of minor electrical work, so whether it needs a DOB inspection is not stated.","The list of minor electrical work does not say what counts as a \"unit\"."],"notCovered":[],"questions":[{"id":"kind","q":"What are you doing?","options":["Replacing a broken switch (30 amps or less)","Replacing an outlet","Adding up to 10 outlets/switches on an existing circuit","Anything needing a new circuit"]}],"permit":{"answer":"yes","word":"Permit needed","department":"buildings","rules":[{"when":{"anyOf":[[{"q":"kind","is":"Replacing a broken switch (30 amps or less)"}]]},"label":"What are you doing: Replacing a broken switch (30 amps or less)","text":"Electrical permit, minor electrical work (no DOB inspection).","verdict":"Electrical permit"},{"when":{"anyOf":[[{"q":"kind","is":"Replacing an outlet"}]]},"label":"What are you doing: Replacing an outlet","text":"Electrical permit. Whether it counts as minor electrical work is not stated: outlets are not named in the minor-work list.","verdict":"Electrical permit"},{"when":{"anyOf":[[{"q":"kind","is":"Adding up to 10 outlets/switches on an existing circuit"}]]},"label":"What are you doing: Adding up to 10 outlets/switches on an existing circuit","text":"Electrical permit; minor electrical work covers 'any 10 or fewer units not requiring the installation of an additional branch circuit' (the code does not define 'units').","verdict":"Electrical permit"},{"when":{"anyOf":[[{"q":"kind","is":"Anything needing a new circuit"}]]},"label":"What are you doing: Anything needing a new circuit","text":"Electrical permit with a DOB inspection.","verdict":"Electrical permit"}],"conditions":[],"exceptions":[],"filing":"ED16A electrical filing in DOB NOW: Build.","quotes":[{"quote":"No installation and modification to any electrical systems can be performed without a permit and a Licensed Master Electrician.","title":"Project Requirements for Owner - Electrical Systems (DOB)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/project-requirements-owner-electrical.page","pageDate":null},{"quote":"13. Electrical permits: for electrical work other than low voltage electrical work. Such permits shall include permits for minor electrical work.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"1. Replacement of defective circuit breakers or switches rated 30 amperes or less, excluding main service disconnects;","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"9. Installation of any 10 or fewer units not requiring the installation of an additional branch circuit;","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"Minor Electrical Work . Replacement and repairs, listed below, requires a NYC Licensed Master Electrician and an electrical permit, but does not require a DOB Inspection, for this type of work.","title":"Project Requirements for Owner - Electrical Systems (DOB)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/project-requirements-owner-electrical.page","pageDate":null},{"quote":"General Electrical Work . All electrical work, other than electrical installation of 1,000 KVA or larger, as outline in the scope of work, can be performed by a NYC Licensed Master Electrician, with a permit and a required inspection performed by the DOB.","title":"Project Requirements for Owner - Electrical Systems (DOB)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/project-requirements-owner-electrical.page","pageDate":null},{"quote":"All ED16A electrical filings must be submitted in DOB NOW: Build .","title":"Electrical Permit (DOB)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/electrical-permit.page","pageDate":null}]},"license":{"who":"Licensed master electrician (or under one's supervision), or a licensed special electrician.","conditions":[],"quotes":[{"quote":"1. To perform electrical work unless such person is a licensed master electrician or working under the direct and continuing supervision of a licensed master electrician.","title":"NYC Administrative Code Title 28, Chapter 4 Licensing and Registration (DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter4_LicensingWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025"},{"quote":"For permits issued for plumbing work, fire protection and suppression work, electrical work, and oil-burning appliance work, the applicant for such permits shall be the licensed master plumber, licensed master fire suppression piping contractor, licensed master electrician, licensed special electrician, or licensed oil-burning equipment installer, respectively, who performs the work.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"}],"hic":{"applies":false,"word":"not needed","text":["DCWP lists electrical work as not requiring a Home Improvement Contractor license; its exam guide exempts electricians acting within their licensed craft."],"rules":[],"quotes":[{"quote":"Work Not Requiring a DCWP License Architectural plans Burglar alarm systems Carpet or linoleum installation Claims for loss of time or money not related to the contract Electrical work Floor sanding Furniture refinishing Handyman work costing less than $250 Interior design work New home construction Painting Plumbing","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"A person performing a home improvement job, which is less than $200 • Plumbers and electricians acting within the scope of their licensed craft","title":"Home Improvement Examination Guide (NYC DCWP, PDF)","url":"https://www.nyc.gov/assets/dca/downloads/pdf/businesses/Home-Improvement-Business-Exam-Guide.pdf","pageDate":"Updated 2021-06-24"}]}},"forms":[{"name":"Electrical permit (ED16A filing in DOB NOW: Build)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/electrical-permit.page"},{"name":"DOB NOW (DOB NOW: Build filing system)","url":"https://a810-dobnow.nyc.gov/publish/#/"}],"twoAnswers":[],"disposal":null},"install-ceiling-fan":{"id":"install-ceiling-fan","name":"Install a ceiling fan","trade":"electrical","page":"/job-check/nyc/install-ceiling-fan/","checked":"2026-11-06","confirmed":false,"notConfirmed":["No official page says whether a ceiling fan on an existing box counts as minor electrical work, with a permit but no inspection."],"notCovered":[],"questions":[{"id":"box","q":"Is it replacing a light on an existing box, with no new wiring?","options":["Yes","No, new box or new wiring"]}],"permit":{"answer":"yes","word":"Permit needed","department":"buildings","rules":[{"when":{"anyOf":[[{"q":"box","is":"Yes"}]]},"label":"Is it replacing a light on an existing box, with no new wiring: Yes","text":"Electrical permit. It may be minor electrical work (no inspection) under 'replacement of fixtures in existing outlets' or 'installation of motors of fractional horsepower', but no source says so for ceiling fans.","verdict":"Electrical permit"},{"when":{"anyOf":[[{"q":"box","is":"No, new box or new wiring"}]]},"label":"Is it replacing a light on an existing box, with no new wiring: No, new box or new wiring","text":"Electrical permit with a DOB inspection.","verdict":"Electrical permit"}],"conditions":[],"exceptions":[],"filing":"ED16A electrical filing in DOB NOW: Build.","quotes":[{"quote":"No installation and modification to any electrical systems can be performed without a permit and a Licensed Master Electrician.","title":"Project Requirements for Owner - Electrical Systems (DOB)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/project-requirements-owner-electrical.page","pageDate":null},{"quote":"6. Replacement of fixtures in existing outlets, provided the number of such fixtures does not exceed 5 and does not increase existing wattage;","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"10. Installation of motors of fractional horsepower; and","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"General Electrical Work . All electrical work, other than electrical installation of 1,000 KVA or larger, as outline in the scope of work, can be performed by a NYC Licensed Master Electrician, with a permit and a required inspection performed by the DOB.","title":"Project Requirements for Owner - Electrical Systems (DOB)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/project-requirements-owner-electrical.page","pageDate":null},{"quote":"All ED16A electrical filings must be submitted in DOB NOW: Build .","title":"Electrical Permit (DOB)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/electrical-permit.page","pageDate":null}]},"license":{"who":"Licensed master electrician (or under one's supervision), or a licensed special electrician.","conditions":[],"quotes":[{"quote":"1. To perform electrical work unless such person is a licensed master electrician or working under the direct and continuing supervision of a licensed master electrician.","title":"NYC Administrative Code Title 28, Chapter 4 Licensing and Registration (DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter4_LicensingWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025"}],"hic":{"applies":false,"word":"not needed","text":["DCWP lists electrical work as not requiring a Home Improvement Contractor license; its exam guide exempts electricians acting within their licensed craft."],"rules":[],"quotes":[{"quote":"Work Not Requiring a DCWP License Architectural plans Burglar alarm systems Carpet or linoleum installation Claims for loss of time or money not related to the contract Electrical work Floor sanding Furniture refinishing Handyman work costing less than $250 Interior design work New home construction Painting Plumbing","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"A person performing a home improvement job, which is less than $200 • Plumbers and electricians acting within the scope of their licensed craft","title":"Home Improvement Examination Guide (NYC DCWP, PDF)","url":"https://www.nyc.gov/assets/dca/downloads/pdf/businesses/Home-Improvement-Business-Exam-Guide.pdf","pageDate":"Updated 2021-06-24"}]}},"forms":[{"name":"Electrical permit (ED16A filing in DOB NOW: Build)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/electrical-permit.page"},{"name":"DOB NOW (DOB NOW: Build filing system)","url":"https://a810-dobnow.nyc.gov/publish/#/"}],"twoAnswers":[],"disposal":{"materials":[{"id":"mercury-lamps","if":"it replaces a fixture with CFLs or fluorescent tubes","via":null}]}},"replace-electrical-panel":{"id":"replace-electrical-panel","name":"Replace an electrical panel","trade":"electrical","page":"/job-check/nyc/replace-electrical-panel/","checked":"2026-11-06","confirmed":true,"notConfirmed":[],"notCovered":["Working with the utility, Con Edison, on a service change was not researched here."],"questions":[{"id":"scope","q":"Whole panel, or just parts inside it?","options":["Whole panel","Parts only (panel 150 volts or less to ground)"]}],"permit":{"answer":"yes","word":"Permit needed","department":"buildings","rules":[{"when":{"anyOf":[[{"q":"scope","is":"Whole panel"}]]},"label":"Whole panel, or just parts inside it: Whole panel","text":"Electrical permit with a DOB inspection (not in the minor-work list).","verdict":"Electrical permit"},{"when":{"anyOf":[[{"q":"scope","is":"Parts only (panel 150 volts or less to ground)"}]]},"label":"Whole panel, or just parts inside it: Parts only (panel 150 volts or less to ground)","text":"Electrical permit, minor electrical work (no DOB inspection).","verdict":"Electrical permit"}],"conditions":[],"exceptions":["Replacing a main service disconnect is excluded from minor work."],"filing":"ED16A electrical filing in DOB NOW: Build.","quotes":[{"quote":"No installation and modification to any electrical systems can be performed without a permit and a Licensed Master Electrician.","title":"Project Requirements for Owner - Electrical Systems (DOB)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/project-requirements-owner-electrical.page","pageDate":null},{"quote":"2. Replacement of parts in electrical panels where voltage does not exceed 150 volts to ground;","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"1. Replacement of defective circuit breakers or switches rated 30 amperes or less, excluding main service disconnects;","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"General Electrical Work . All electrical work, other than electrical installation of 1,000 KVA or larger, as outline in the scope of work, can be performed by a NYC Licensed Master Electrician, with a permit and a required inspection performed by the DOB.","title":"Project Requirements for Owner - Electrical Systems (DOB)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/project-requirements-owner-electrical.page","pageDate":null},{"quote":"All ED16A electrical filings must be submitted in DOB NOW: Build .","title":"Electrical Permit (DOB)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/electrical-permit.page","pageDate":null}]},"license":{"who":"Licensed master electrician (or under one's supervision), or a licensed special electrician.","conditions":[],"quotes":[{"quote":"1. To perform electrical work unless such person is a licensed master electrician or working under the direct and continuing supervision of a licensed master electrician.","title":"NYC Administrative Code Title 28, Chapter 4 Licensing and Registration (DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter4_LicensingWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025"},{"quote":"For permits issued for plumbing work, fire protection and suppression work, electrical work, and oil-burning appliance work, the applicant for such permits shall be the licensed master plumber, licensed master fire suppression piping contractor, licensed master electrician, licensed special electrician, or licensed oil-burning equipment installer, respectively, who performs the work.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"}],"hic":{"applies":false,"word":"not needed","text":["DCWP lists electrical work as not requiring a Home Improvement Contractor license; its exam guide exempts electricians acting within their licensed craft."],"rules":[],"quotes":[{"quote":"Work Not Requiring a DCWP License Architectural plans Burglar alarm systems Carpet or linoleum installation Claims for loss of time or money not related to the contract Electrical work Floor sanding Furniture refinishing Handyman work costing less than $250 Interior design work New home construction Painting Plumbing","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"A person performing a home improvement job, which is less than $200 • Plumbers and electricians acting within the scope of their licensed craft","title":"Home Improvement Examination Guide (NYC DCWP, PDF)","url":"https://www.nyc.gov/assets/dca/downloads/pdf/businesses/Home-Improvement-Business-Exam-Guide.pdf","pageDate":"Updated 2021-06-24"}]}},"forms":[{"name":"Electrical permit (ED16A filing in DOB NOW: Build)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/electrical-permit.page"},{"name":"DOB NOW (DOB NOW: Build filing system)","url":"https://a810-dobnow.nyc.gov/publish/#/"}],"twoAnswers":[],"disposal":{"materials":[{"id":"scrap-metal","if":null,"via":null}]}},"interior-painting":{"id":"interior-painting","name":"Interior painting","trade":"painting","page":"/job-check/nyc/interior-painting/","checked":"2026-11-06","confirmed":true,"notConfirmed":[],"notCovered":["Lead-safe work rules (the federal EPA's renovation rule, and the city's Local Law 1 for older apartments) were not researched here."],"questions":[],"permit":{"answer":"no","word":"No permit","department":"buildings","rules":[],"conditions":[],"exceptions":[],"filing":null,"quotes":[{"quote":"Some examples of work that does not need a permit are: Painting Plastering Installing new cabinets* Plumbing Fixture Replacement Resurfacing floors* Non-structural Roof Repair","title":"Do I Need a Permit? (NYC Department of Buildings)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/do-i-need-a-permit.page","pageDate":null}]},"license":{"who":"No DOB trade license.","conditions":[],"quotes":[{"quote":"Work Not Requiring a DCWP License Architectural plans Burglar alarm systems Carpet or linoleum installation Claims for loss of time or money not related to the contract Electrical work Floor sanding Furniture refinishing Handyman work costing less than $250 Interior design work New home construction Painting Plumbing","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null}],"hic":{"applies":false,"word":"not needed","text":[],"rules":[],"quotes":[{"quote":"Work Not Requiring a DCWP License Architectural plans Burglar alarm systems Carpet or linoleum installation Claims for loss of time or money not related to the contract Electrical work Floor sanding Furniture refinishing Handyman work costing less than $250 Interior design work New home construction Painting Plumbing","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null}]}},"forms":[],"twoAnswers":[{"topic":"Which section of the code lists the work that needs no permit","notes":[],"sides":[{"quote":"The NYC Administrative Code §28-105.4.5 clarifies exempt permit work.","title":"Do I Need a Permit? (NYC Department of Buildings)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/do-i-need-a-permit.page","pageDate":null},{"quote":"§28-105.4.5 Sign permits.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"}]}],"disposal":{"materials":[{"id":"paint","if":null,"via":null}]}},"drywall-repair-or-patch":{"id":"drywall-repair-or-patch","name":"Drywall repair or patch","trade":"general / drywall","page":"/job-check/nyc/drywall-repair-or-patch/","checked":"2026-11-06","confirmed":false,"notConfirmed":["Taking part of a wall out for good in a home: the rule quoted here has exceptions in certain special zoning districts and single-room-occupancy buildings, and their words are not quoted on this card. Check with the Department of Buildings before you do."],"notCovered":[],"questions":[{"id":"wall","q":"Is the wall fire-rated or load-bearing?","options":["No","Yes / not sure"]},{"id":"size","q":"How much wall comes out?","options":["Patch, put back the same (up to half the wall or 45 sq ft, whichever is less)","Bigger, or removed for good"]}],"permit":{"answer":"depends","word":"It depends on the job","department":"buildings","rules":[{"when":{"anyOf":[[{"q":"wall","is":"No"},{"q":"size","is":"Patch, put back the same (up to half the wall or 45 sq ft, whichever is less)"}]]},"label":"Is the wall fire-rated or load-bearing: No; How much wall comes out: Patch, put back the same (up to half the wall or 45 sq ft, whichever is less)","text":"No permit.","verdict":"No permit"},{"when":{"anyOf":[[{"q":"wall","is":"No"},{"q":"size","is":"Bigger, or removed for good"}]]},"label":"Is the wall fire-rated or load-bearing: No; How much wall comes out: Bigger, or removed for good","text":null,"verdict":null},{"when":{"anyOf":[[{"q":"wall","is":"Yes / not sure"}]]},"label":"Is the wall fire-rated or load-bearing: Yes / not sure","text":"Cutting or removing any part of a load-bearing or required fire-rated wall is not a minor alteration: permit needed.","verdict":null}],"conditions":["Non-fire-rated, non-load-bearing partition","Restored to original condition"],"exceptions":[],"filing":null,"quotes":[{"quote":"Where the cutting away and temporary removal of any portion of a non-load-bearing, non-fire rated partition is limited to the lesser of 50% of a given wall or 45 square feet in area, and where at the completion of work the partition is restored to its original condition.","title":"1 RCNY §101-14 Categories of work that may or may not require a permit (NYC Department of Buildings rule, PDF)","url":"https://www.nyc.gov/assets/buildings/rules/1_RCNY_101-14.pdf","pageDate":"Rule effective 2011-10-02; latest amendment effective 2026-06-10 (per DOB promulgation details)"},{"quote":"In Group R occupancies, where the cutting away and permanent removal of any portion of a non-load-bearing, non-fire-rated partition is limited to the lesser of 50% of a given wall surface or 45 square feet in area.","title":"1 RCNY §101-14 Categories of work that may or may not require a permit (NYC Department of Buildings rule, PDF)","url":"https://www.nyc.gov/assets/buildings/rules/1_RCNY_101-14.pdf","pageDate":"Rule effective 2011-10-02; latest amendment effective 2026-06-10 (per DOB promulgation details)"},{"quote":"1. The removal or cutting away of any load bearing or required fire rated wall, fire door, floor, or roof construction, or any portion thereof; 2. The removal, cutting, or modification of any beams or structural supports;","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"Plastering","title":"Do I Need a Permit? (NYC Department of Buildings)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/do-i-need-a-permit.page","pageDate":null}]},"license":{"who":"No DOB trade license for the patch itself.","conditions":[],"quotes":[],"hic":{"applies":true,"word":"needed","text":["Required in buildings with four or fewer units; in larger buildings only for work an owner or tenant contracts for in the unit they live in."],"rules":[],"quotes":[{"quote":"You must have a Home Improvement Contractor License to do construction, repair, remodeling, or other home improvement work totaling more than $200 to any residential land or building in New York City.","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"Drywall removal or repair","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"Work performed in buildings with more than four units/apartments EXCEPTION: If a building has more than four units/apartments, a license is required for work contracted by an owner or tenant that is performed in the specific unit/apartment in which that person resides","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null}]}},"forms":[{"name":"DCWP Home Improvement Contractor license application checklist","url":"https://www.nyc.gov/site/dca/businesses/license-checklist-home-improvement-contractor.page"},{"name":"1 RCNY §101-14 (work that may be exempt from permit)","url":"https://www.nyc.gov/assets/buildings/rules/1_RCNY_101-14.pdf"}],"twoAnswers":[{"topic":"The dollar line for the home improvement license","notes":[],"sides":[{"quote":"Repairs costing more than $200","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"Handyman work costing less than $250","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null}]},{"topic":"Which buildings the home improvement license covers","notes":[],"sides":[{"quote":"A person or business must have a Home Improvement Contractor license to do construction, repair, remodeling, or other home improvement work to any residential land or building in New York City.","title":"Home Improvement Contractor License Application Checklist (NYC DCWP)","url":"https://www.nyc.gov/site/dca/businesses/license-checklist-home-improvement-contractor.page","pageDate":"not shown on page; linked checklist PDF dated 9/11/2026"},{"quote":"Work performed in buildings with more than four units/apartments EXCEPTION: If a building has more than four units/apartments, a license is required for work contracted by an owner or tenant that is performed in the specific unit/apartment in which that person resides","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null}]},{"topic":"Which section of the code lists the work that needs no permit","notes":[],"sides":[{"quote":"The NYC Administrative Code §28-105.4.5 clarifies exempt permit work.","title":"Do I Need a Permit? (NYC Department of Buildings)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/do-i-need-a-permit.page","pageDate":null},{"quote":"§28-105.4.5 Sign permits.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"}]}],"disposal":{"materials":[{"id":"c-and-d","if":null,"via":null}]}},"replace-flooring":{"id":"replace-flooring","name":"Replace flooring","trade":"flooring","page":"/job-check/nyc/replace-flooring/","checked":"2026-11-06","confirmed":false,"notConfirmed":["No official page names replacing a finish floor, as opposed to resurfacing one.","Installing wood, tile or vinyl plank floors is not named in DCWP's lists."],"notCovered":[],"questions":[{"id":"type","q":"What kind of floor?","options":["Carpet or linoleum","Sanding / refinishing","Other (wood, tile, vinyl plank)"]},{"id":"struct","q":"Are you replacing joists, beams or the floor structure?","options":["No, finish floor only","Yes"]}],"permit":{"answer":"depends","word":"It depends on the job","department":"buildings","rules":[{"when":{"anyOf":[[{"q":"struct","is":"No, finish floor only"}]]},"label":"Are you replacing joists, beams or the floor structure: No, finish floor only","text":"No permit (DOB lists 'Resurfacing floors' as no-permit work; a finish-floor swap is not named but fits 'minor alterations').","verdict":"No permit"},{"when":{"anyOf":[[{"q":"struct","is":"Yes"}]]},"label":"Are you replacing joists, beams or the floor structure: Yes","text":"Removing, cutting or modifying beams or structural supports, or cutting away load-bearing or fire-rated floor construction, is not a minor alteration: permit needed.","verdict":null}],"conditions":[],"exceptions":[],"filing":null,"quotes":[{"quote":"Some examples of work that does not need a permit are: Painting Plastering Installing new cabinets* Plumbing Fixture Replacement Resurfacing floors* Non-structural Roof Repair","title":"Do I Need a Permit? (NYC Department of Buildings)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/do-i-need-a-permit.page","pageDate":null},{"quote":"MINOR ALTERATIONS. Minor changes or modifications in a building or any part thereof, excluding additions thereto, that do not in any way affect health or the fire or structural safety of the building or the safe use and operation of the service equipment therein.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"1. The removal or cutting away of any load bearing or required fire rated wall, fire door, floor, or roof construction, or any portion thereof; 2. The removal, cutting, or modification of any beams or structural supports;","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"}]},"license":{"who":"No DOB trade license.","conditions":[],"quotes":[],"hic":{"applies":"depends","word":"it depends on the job","text":[],"rules":[{"when":{"anyOf":[[{"q":"type","is":"Carpet or linoleum"}]]},"label":"What kind of floor: Carpet or linoleum","text":"No DCWP license.","verdict":"No DCWP license"},{"when":{"anyOf":[[{"q":"type","is":"Sanding / refinishing"}]]},"label":"What kind of floor: Sanding / refinishing","text":"The city's pages give two answers: both are shown on this card.","verdict":null},{"when":{"anyOf":[[{"q":"type","is":"Other (wood, tile, vinyl plank)"}]]},"label":"What kind of floor: Other (wood, tile, vinyl plank)","text":null,"verdict":null}],"quotes":[{"quote":"Work Not Requiring a DCWP License Architectural plans Burglar alarm systems Carpet or linoleum installation Claims for loss of time or money not related to the contract Electrical work Floor sanding Furniture refinishing Handyman work costing less than $250 Interior design work New home construction Painting Plumbing","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"NOTE: Contractors performing these home improvements must be licensed through the NYC Department of Consumer and Worker Protection (DCWP).","title":"Do I Need a Permit? (NYC Department of Buildings)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/do-i-need-a-permit.page","pageDate":null},{"quote":"You must have a Home Improvement Contractor License to do construction, repair, remodeling, or other home improvement work totaling more than $200 to any residential land or building in New York City.","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"Work performed in buildings with more than four units/apartments EXCEPTION: If a building has more than four units/apartments, a license is required for work contracted by an owner or tenant that is performed in the specific unit/apartment in which that person resides","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null}]}},"forms":[{"name":"DCWP Home Improvement Contractor license application checklist","url":"https://www.nyc.gov/site/dca/businesses/license-checklist-home-improvement-contractor.page"}],"twoAnswers":[{"topic":"DCWP license for floor refinishing","notes":[],"sides":[{"quote":"NOTE: Contractors performing these home improvements must be licensed through the NYC Department of Consumer and Worker Protection (DCWP).","title":"Do I Need a Permit? (NYC Department of Buildings)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/do-i-need-a-permit.page","pageDate":null},{"quote":"Work Not Requiring a DCWP License Architectural plans Burglar alarm systems Carpet or linoleum installation Claims for loss of time or money not related to the contract Electrical work Floor sanding Furniture refinishing Handyman work costing less than $250 Interior design work New home construction Painting Plumbing","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null}]},{"topic":"The dollar line for the home improvement license","notes":[],"sides":[{"quote":"Repairs costing more than $200","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"Handyman work costing less than $250","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null}]},{"topic":"Which buildings the home improvement license covers","notes":[],"sides":[{"quote":"A person or business must have a Home Improvement Contractor license to do construction, repair, remodeling, or other home improvement work to any residential land or building in New York City.","title":"Home Improvement Contractor License Application Checklist (NYC DCWP)","url":"https://www.nyc.gov/site/dca/businesses/license-checklist-home-improvement-contractor.page","pageDate":"not shown on page; linked checklist PDF dated 9/11/2026"},{"quote":"Work performed in buildings with more than four units/apartments EXCEPTION: If a building has more than four units/apartments, a license is required for work contracted by an owner or tenant that is performed in the specific unit/apartment in which that person resides","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null}]},{"topic":"Which section of the code lists the work that needs no permit","notes":[],"sides":[{"quote":"The NYC Administrative Code §28-105.4.5 clarifies exempt permit work.","title":"Do I Need a Permit? (NYC Department of Buildings)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/do-i-need-a-permit.page","pageDate":null},{"quote":"§28-105.4.5 Sign permits.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"}]}],"disposal":{"materials":[{"id":"c-and-d","if":null,"via":null}]}},"tile-bathroom-or-backsplash":{"id":"tile-bathroom-or-backsplash","name":"Tile a bathroom or kitchen backsplash","trade":"tile","page":"/job-check/nyc/tile-bathroom-or-backsplash/","checked":"2026-11-06","confirmed":false,"notConfirmed":["No official page names tile work, either for the permit or for the home improvement license."],"notCovered":[],"questions":[{"id":"other","q":"Does the job also touch plumbing, wiring, or a fire-rated/load-bearing wall?","options":["No, tile only","Yes"]}],"permit":{"answer":"depends","word":"It depends on the job","department":"buildings","rules":[{"when":{"anyOf":[[{"q":"other","is":"No, tile only"}]]},"label":"Does the job also touch plumbing, wiring, or a fire-rated/load-bearing wall: No, tile only","text":"No permit: tiling is not named by DOB, but surface finishing fits 'minor alterations' (closest listed example: plastering).","verdict":"No permit"},{"when":{"anyOf":[[{"q":"other","is":"Yes"}]]},"label":"Does the job also touch plumbing, wiring, or a fire-rated/load-bearing wall: Yes","text":null,"verdict":null}],"conditions":[],"exceptions":[],"filing":null,"quotes":[{"quote":"MINOR ALTERATIONS. Minor changes or modifications in a building or any part thereof, excluding additions thereto, that do not in any way affect health or the fire or structural safety of the building or the safe use and operation of the service equipment therein.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"Some examples of work that does not need a permit are: Painting Plastering Installing new cabinets* Plumbing Fixture Replacement Resurfacing floors* Non-structural Roof Repair","title":"Do I Need a Permit? (NYC Department of Buildings)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/do-i-need-a-permit.page","pageDate":null},{"quote":"1. The removal or cutting away of any load bearing or required fire rated wall, fire door, floor, or roof construction, or any portion thereof; 2. The removal, cutting, or modification of any beams or structural supports;","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"}]},"license":{"who":"No DOB trade license for tiling.","conditions":[],"quotes":[],"hic":{"applies":true,"word":"needed","text":["Required in buildings with four or fewer units; in larger buildings only for work an owner or tenant contracts for in the unit they live in."],"rules":[],"quotes":[{"quote":"You must have a Home Improvement Contractor License to do construction, repair, remodeling, or other home improvement work totaling more than $200 to any residential land or building in New York City.","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"Remodeling Renovations Repairs costing more than $200","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"Work performed in buildings with more than four units/apartments EXCEPTION: If a building has more than four units/apartments, a license is required for work contracted by an owner or tenant that is performed in the specific unit/apartment in which that person resides","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null}]}},"forms":[{"name":"DCWP Home Improvement Contractor license application checklist","url":"https://www.nyc.gov/site/dca/businesses/license-checklist-home-improvement-contractor.page"}],"twoAnswers":[{"topic":"The dollar line for the home improvement license","notes":[],"sides":[{"quote":"Repairs costing more than $200","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"Handyman work costing less than $250","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null}]},{"topic":"Which buildings the home improvement license covers","notes":[],"sides":[{"quote":"A person or business must have a Home Improvement Contractor license to do construction, repair, remodeling, or other home improvement work to any residential land or building in New York City.","title":"Home Improvement Contractor License Application Checklist (NYC DCWP)","url":"https://www.nyc.gov/site/dca/businesses/license-checklist-home-improvement-contractor.page","pageDate":"not shown on page; linked checklist PDF dated 9/11/2026"},{"quote":"Work performed in buildings with more than four units/apartments EXCEPTION: If a building has more than four units/apartments, a license is required for work contracted by an owner or tenant that is performed in the specific unit/apartment in which that person resides","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null}]},{"topic":"Which section of the code lists the work that needs no permit","notes":[],"sides":[{"quote":"The NYC Administrative Code §28-105.4.5 clarifies exempt permit work.","title":"Do I Need a Permit? (NYC Department of Buildings)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/do-i-need-a-permit.page","pageDate":null},{"quote":"§28-105.4.5 Sign permits.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"}]}],"disposal":{"materials":[{"id":"c-and-d","if":null,"via":null}]}},"replace-kitchen-cabinets-and-countertops":{"id":"replace-kitchen-cabinets-and-countertops","name":"Replace kitchen cabinets and countertops","trade":"carpentry","page":"/job-check/nyc/replace-kitchen-cabinets-and-countertops/","checked":"2026-11-06","confirmed":false,"notConfirmed":["Countertops are not named by the Department of Buildings or DCWP: this card treats them like cabinets."],"notCovered":[],"questions":[{"id":"sink","q":"Is the sink going back in the same place?","options":["Yes","No, it moves"]},{"id":"gas","q":"Are you disconnecting and reconnecting a gas range or cooktop?","options":["No","Yes"]},{"id":"elec","q":"Any new or moved outlets or lights?","options":["No","Yes"]}],"permit":{"answer":"depends","word":"It depends on the job","department":"buildings","rules":[{"when":{"always":true},"label":"Cabinets","text":"No permit for installing new cabinets.","verdict":"No permit"},{"when":{"anyOf":[[{"q":"sink","is":"Yes"}]]},"label":"Is the sink going back in the same place: Yes","text":"Reconnecting the sink is fixture replacement (ordinary repair): no permit.","verdict":null},{"when":{"anyOf":[[{"q":"sink","is":"No, it moves"}]]},"label":"Is the sink going back in the same place: No, it moves","text":"Up to 10 feet in the same room: ordinary plumbing work by a licensed master plumber (OP128 report); further: Limited Alteration Application.","verdict":null},{"when":{"anyOf":[[{"q":"gas","is":"Yes"}]]},"label":"Are you disconnecting and reconnecting a gas range or cooktop: Yes","text":"Gas range/cooktop replacement with the shutoff valve staying is ordinary plumbing work by a licensed master plumber.","verdict":null},{"when":{"anyOf":[[{"q":"elec","is":"Yes"}]]},"label":"Any new or moved outlets or lights: Yes","text":"Electrical permit by a licensed master electrician.","verdict":"Electrical permit"}],"conditions":[],"exceptions":[],"filing":null,"quotes":[{"quote":"For example, installing new kitchen cabinets doesn’t require a permit but contractors must have a Department of Consumer and Worker Protection Home Improvement Contractor (HIC) license.","title":"Do I Need a Permit? (NYC Department of Buildings)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/do-i-need-a-permit.page","pageDate":null},{"quote":"Some examples of work that does not need a permit are: Painting Plastering Installing new cabinets* Plumbing Fixture Replacement Resurfacing floors* Non-structural Roof Repair","title":"Do I Need a Permit? (NYC Department of Buildings)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/do-i-need-a-permit.page","pageDate":null},{"quote":"Ordinary repairs shall include the repair or replacement of any plumbing fixture, piping or faucets from any exposed stop valve to the inlet side of a trap.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"2. The relocation of up to two plumbing fixtures within the same room to a maximum of 10 feet (3048 mm) distant from the original location, except in health care facilities.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"9. The replacement of the following domestic gas appliances: ranges, ovens, stoves, barbecues, and clothes dryers where the existing appliance shutoff valve remains and when such appliance replacement is in accordance with this code and the New York City fuel gas code. The existing appliance shutoff valve shall be accessible and in good working condition with no noticeable corrosion or deterioration.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"No installation and modification to any electrical systems can be performed without a permit and a Licensed Master Electrician.","title":"Project Requirements for Owner - Electrical Systems (DOB)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/project-requirements-owner-electrical.page","pageDate":null}]},"license":{"who":"No DOB license for cabinets/countertops; plumbing by a licensed master plumber; electrical by a licensed master electrician.","conditions":[],"quotes":[{"quote":"For example, installing new kitchen cabinets doesn’t require a permit but contractors must have a Department of Consumer and Worker Protection Home Improvement Contractor (HIC) license.","title":"Do I Need a Permit? (NYC Department of Buildings)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/do-i-need-a-permit.page","pageDate":null},{"quote":"1. To perform plumbing work unless such person is a licensed master plumber or working under the direct and continuing supervision of a licensed master plumber","title":"NYC Administrative Code Title 28, Chapter 4 Licensing and Registration (DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter4_LicensingWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025"},{"quote":"1. To perform electrical work unless such person is a licensed master electrician or working under the direct and continuing supervision of a licensed master electrician.","title":"NYC Administrative Code Title 28, Chapter 4 Licensing and Registration (DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter4_LicensingWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025"}],"hic":{"applies":true,"word":"needed","text":["DOB also says cabinet contractors must hold the HIC license; buying cabinets without installation needs none.","Required in buildings with four or fewer units; in larger buildings only for work an owner or tenant contracts for in the unit they live in."],"rules":[],"quotes":[{"quote":"You must have a Home Improvement Contractor License to do construction, repair, remodeling, or other home improvement work totaling more than $200 to any residential land or building in New York City.","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"Kitchen cabinet installation","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"Work performed in buildings with more than four units/apartments EXCEPTION: If a building has more than four units/apartments, a license is required for work contracted by an owner or tenant that is performed in the specific unit/apartment in which that person resides","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null}]}},"forms":[{"name":"DCWP Home Improvement Contractor license application checklist","url":"https://www.nyc.gov/site/dca/businesses/license-checklist-home-improvement-contractor.page"},{"name":"DCWP apply for a license","url":"https://www.nyc.gov/site/dca/businesses/licenses-apply.page"},{"name":"OP128: Ordinary Plumbing Work Report (monthly, filed by the licensed master plumber)","url":"https://www.nyc.gov/assets/buildings/pdf/op128.pdf"},{"name":"Electrical permit (ED16A filing in DOB NOW: Build)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/electrical-permit.page"}],"twoAnswers":[{"topic":"The dollar line for the home improvement license","notes":[],"sides":[{"quote":"Repairs costing more than $200","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"Handyman work costing less than $250","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null}]},{"topic":"Which buildings the home improvement license covers","notes":[],"sides":[{"quote":"A person or business must have a Home Improvement Contractor license to do construction, repair, remodeling, or other home improvement work to any residential land or building in New York City.","title":"Home Improvement Contractor License Application Checklist (NYC DCWP)","url":"https://www.nyc.gov/site/dca/businesses/license-checklist-home-improvement-contractor.page","pageDate":"not shown on page; linked checklist PDF dated 9/11/2026"},{"quote":"Work performed in buildings with more than four units/apartments EXCEPTION: If a building has more than four units/apartments, a license is required for work contracted by an owner or tenant that is performed in the specific unit/apartment in which that person resides","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null}]},{"topic":"Which section of the code lists the work that needs no permit","notes":[],"sides":[{"quote":"The NYC Administrative Code §28-105.4.5 clarifies exempt permit work.","title":"Do I Need a Permit? (NYC Department of Buildings)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/do-i-need-a-permit.page","pageDate":null},{"quote":"§28-105.4.5 Sign permits.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"}]}],"disposal":{"materials":[{"id":"c-and-d","if":null,"via":null}]}},"install-window-or-through-wall-ac":{"id":"install-window-or-through-wall-ac","name":"Install a window or through-wall AC unit","trade":"HVAC","page":"/job-check/nyc/install-window-or-through-wall-ac/","checked":"2026-11-06","confirmed":false,"notConfirmed":["Whether cutting a new sleeve opening in an outside wall that is neither load-bearing nor fire-rated needs a permit is not stated.","Whether installing a window or through-wall unit needs DCWP's home improvement license is not stated."],"notCovered":[],"questions":[{"id":"where","q":"Where does it go?","options":["Existing window or existing wall sleeve","New hole cut in the wall"]},{"id":"size","q":"How big is the unit?","options":["3 tons (36,000 BTU/hr) or less","Over 3 tons, up to 5 tons, in a 1- or 2-family house","Bigger"]},{"id":"circuit","q":"Does it need a new electrical circuit?","options":["No, plugs into an existing outlet","Yes"]}],"permit":{"answer":"depends","word":"It depends on the job","department":"buildings","rules":[{"when":{"anyOf":[[{"q":"where","is":"Existing window or existing wall sleeve"},{"q":"size","is":"3 tons (36,000 BTU/hr) or less"}]]},"label":"Where does it go: Existing window or existing wall sleeve; How big is the unit: 3 tons (36,000 BTU/hr) or less","text":"No permit.","verdict":"No permit"},{"when":{"anyOf":[[{"q":"where","is":"Existing window or existing wall sleeve"},{"q":"size","is":"Over 3 tons, up to 5 tons, in a 1- or 2-family house"}]]},"label":"Where does it go: Existing window or existing wall sleeve; How big is the unit: Over 3 tons, up to 5 tons, in a 1- or 2-family house","text":"No permit in an existing 1- or 2-family house.","verdict":"No permit"},{"when":{"anyOf":[[{"q":"size","is":"Bigger"}]]},"label":"How big is the unit: Bigger","text":"Permit needed.","verdict":"Permit needed"},{"when":{"anyOf":[[{"q":"where","is":"New hole cut in the wall"}]]},"label":"Where does it go: New hole cut in the wall","text":"Cutting any part of a load-bearing or required fire-rated wall is not a minor alteration, so a permit is needed; for other walls no source decides it.","verdict":null},{"when":{"anyOf":[[{"q":"circuit","is":"Yes"}]]},"label":"Does it need a new electrical circuit: Yes","text":"New wiring needs an electrical permit by a licensed master electrician.","verdict":null}],"conditions":["Packaged unit (not a split system)","Not part of an alteration that otherwise requires a permit"],"exceptions":[],"filing":null,"quotes":[{"quote":"Packaged air-conditioning unit not exceeding 3 tons rated capacity, installed in an existing building, including installations in existing windows or in existing sleeves under windows, and that is not part of an alteration that otherwise requires a permit.","title":"1 RCNY §101-14 Categories of work that may or may not require a permit (NYC Department of Buildings rule, PDF)","url":"https://www.nyc.gov/assets/buildings/rules/1_RCNY_101-14.pdf","pageDate":"Rule effective 2011-10-02; latest amendment effective 2026-06-10 (per DOB promulgation details)"},{"quote":"Packaged air-conditioning unit not exceeding 5 tons rated capacity, installed in an existing building, including installations in existing windows or in existing sleeves under windows, and that is not part of an alteration that otherwise requires a permit.","title":"1 RCNY §101-14 Categories of work that may or may not require a permit (NYC Department of Buildings rule, PDF)","url":"https://www.nyc.gov/assets/buildings/rules/1_RCNY_101-14.pdf","pageDate":"Rule effective 2011-10-02; latest amendment effective 2026-06-10 (per DOB promulgation details)"},{"quote":"A work permit or equipment use permit is generally not required to install a common window AC unit, unless the unit exceeds three tons/36,000 BTU/hr.","title":"Installing Air Conditioning Units (DOB)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/installing-air-conditioning-units.page","pageDate":null},{"quote":"1. The removal or cutting away of any load bearing or required fire rated wall, fire door, floor, or roof construction, or any portion thereof; 2. The removal, cutting, or modification of any beams or structural supports;","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"No installation and modification to any electrical systems can be performed without a permit and a Licensed Master Electrician.","title":"Project Requirements for Owner - Electrical Systems (DOB)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/project-requirements-owner-electrical.page","pageDate":null}]},"license":{"who":"No DOB license named for setting a packaged unit in an existing window or sleeve; any new wiring by a licensed master electrician.","conditions":[],"quotes":[{"quote":"Make sure the unit is installed securely. Support the unit from underneath, or firmly fasten it from inside with angles.","title":"Installing Air Conditioning Units (DOB)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/installing-air-conditioning-units.page","pageDate":null},{"quote":"1. To perform electrical work unless such person is a licensed master electrician or working under the direct and continuing supervision of a licensed master electrician.","title":"NYC Administrative Code Title 28, Chapter 4 Licensing and Registration (DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter4_LicensingWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025"}],"hic":{"applies":"unknown","word":"not confirmed","text":[],"rules":[],"quotes":[{"quote":"Central air or heating installation","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null}]}},"forms":[{"name":"1 RCNY §101-14 (work that may be exempt from permit)","url":"https://www.nyc.gov/assets/buildings/rules/1_RCNY_101-14.pdf"}],"twoAnswers":[{"topic":"The dollar line for the home improvement license","notes":[],"sides":[{"quote":"Repairs costing more than $200","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"Handyman work costing less than $250","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null}]},{"topic":"Which buildings the home improvement license covers","notes":[],"sides":[{"quote":"A person or business must have a Home Improvement Contractor license to do construction, repair, remodeling, or other home improvement work to any residential land or building in New York City.","title":"Home Improvement Contractor License Application Checklist (NYC DCWP)","url":"https://www.nyc.gov/site/dca/businesses/license-checklist-home-improvement-contractor.page","pageDate":"not shown on page; linked checklist PDF dated 9/11/2026"},{"quote":"Work performed in buildings with more than four units/apartments EXCEPTION: If a building has more than four units/apartments, a license is required for work contracted by an owner or tenant that is performed in the specific unit/apartment in which that person resides","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null}]}],"disposal":{"materials":[{"id":"refrigerant-appliances","if":"an old unit is taken away","via":null}]}},"install-ductless-mini-split":{"id":"install-ductless-mini-split","name":"Install a ductless mini-split","trade":"HVAC + electrical","page":"/job-check/nyc/install-ductless-mini-split/","checked":"2026-11-06","confirmed":false,"notConfirmed":["No official page names which trade license, if any, the installer of the air conditioner needs.","Whether a mini-split counts as \"central air\" for DCWP's home improvement license is not stated."],"notCovered":[],"questions":[],"permit":{"answer":"yes","word":"Permit needed","department":"buildings","rules":[{"when":{"always":true},"label":"In every case","text":"Permit needed regardless of size (DOB guidance). Air conditioning systems are filed in DOB NOW: Build as the Mechanical Systems (MS) work type; the wiring needs a separate electrical permit.","verdict":"Permit needed"}],"conditions":[],"exceptions":[],"filing":"Mechanical Systems (MS) work type in DOB NOW: Build, plans by a registered design professional; plus an ED16A electrical filing.","quotes":[{"quote":"(Note: The installation of split systems, regardless of size, requires a permit)","title":"RCNY §101-14 supplementary guidance diagrams (DOB, PDF)","url":"https://www.nyc.gov/assets/buildings/pdf/rcny_diagrams.pdf","pageDate":null},{"quote":"For New Buildings and Alterations, applications for the following scopes of mechanical work must be submitted in DOB NOW: Build as the Mechanical Systems (MS) work type:","title":"Service Notice: Follow-up #1 - Guidelines for Mechanical Systems Work Type Filing in DOB NOW: Build (DOB, PDF)","url":"https://www.nyc.gov/assets/buildings/pdf/guide_mech-sn.pdf","pageDate":"2024-04-04"},{"quote":"Installation of air conditioning and ventilating systems in one- and two-family homes requires an MS work type filing in DOB NOW.","title":"Service Notice: Follow-up #1 - Guidelines for Mechanical Systems Work Type Filing in DOB NOW: Build (DOB, PDF)","url":"https://www.nyc.gov/assets/buildings/pdf/guide_mech-sn.pdf","pageDate":"2024-04-04"},{"quote":"A Registered Design Professional (licensed Professional Engineer or Registered Architect) must submit construction plans for approval by the Department in order to obtain a work permit.","title":"Project Requirements for Owner - Mechanical System (DOB)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/project-requirements-owner-mechanical.page","pageDate":null},{"quote":"all refrigerating systems utilizing refrigerants classified into safety group “A2L” by the 2022 edition of American Society of Heating, Refrigerating and Air-Conditioning Engineers (“ASHRAE”) 34 installed after the effective date of this rule must comply with the requirements of this section.","title":"1 RCNY §7011-01 A2L Refrigerating Systems (DOB rule, PDF)","url":"https://www.nyc.gov/assets/buildings/rules/1_RCNY_7011-01.pdf","pageDate":null},{"quote":"No installation and modification to any electrical systems can be performed without a permit and a Licensed Master Electrician.","title":"Project Requirements for Owner - Electrical Systems (DOB)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/project-requirements-owner-electrical.page","pageDate":null}]},"license":{"who":"Registered design professional (PE or RA) files the mechanical plans; electrical work by a licensed master electrician.","conditions":[],"quotes":[{"quote":"The owner must hire a Registered Design Professional to submit permit application plans to the Department prior to work being performed by a General Contractor.","title":"Project Requirements for Owner - Mechanical System (DOB)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/project-requirements-owner-mechanical.page","pageDate":null},{"quote":"1. To perform electrical work unless such person is a licensed master electrician or working under the direct and continuing supervision of a licensed master electrician.","title":"NYC Administrative Code Title 28, Chapter 4 Licensing and Registration (DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter4_LicensingWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025"}],"hic":{"applies":"likely","word":"likely needed, not confirmed","text":[],"rules":[],"quotes":[{"quote":"Central air or heating installation","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"Work performed in buildings with more than four units/apartments EXCEPTION: If a building has more than four units/apartments, a license is required for work contracted by an owner or tenant that is performed in the specific unit/apartment in which that person resides","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null}]}},"forms":[{"name":"DOB NOW (DOB NOW: Build filing system)","url":"https://a810-dobnow.nyc.gov/publish/#/"},{"name":"Electrical permit (ED16A filing in DOB NOW: Build)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/electrical-permit.page"}],"twoAnswers":[{"topic":"Do split systems / voluntary AC systems need a permit?","notes":[],"sides":[{"quote":"Refrigerating systems twenty-five tons or less in capacity and using a Group A1 refrigerant.","title":"1 RCNY §101-14 Categories of work that may or may not require a permit (NYC Department of Buildings rule, PDF)","url":"https://www.nyc.gov/assets/buildings/rules/1_RCNY_101-14.pdf","pageDate":"Rule effective 2011-10-02; latest amendment effective 2026-06-10 (per DOB promulgation details)"},{"quote":"(Note: The installation of split systems, regardless of size, requires a permit)","title":"RCNY §101-14 supplementary guidance diagrams (DOB, PDF)","url":"https://www.nyc.gov/assets/buildings/pdf/rcny_diagrams.pdf","pageDate":null}]},{"topic":"The dollar line for the home improvement license","notes":[],"sides":[{"quote":"Repairs costing more than $200","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"Handyman work costing less than $250","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null}]},{"topic":"Which buildings the home improvement license covers","notes":[],"sides":[{"quote":"A person or business must have a Home Improvement Contractor license to do construction, repair, remodeling, or other home improvement work to any residential land or building in New York City.","title":"Home Improvement Contractor License Application Checklist (NYC DCWP)","url":"https://www.nyc.gov/site/dca/businesses/license-checklist-home-improvement-contractor.page","pageDate":"not shown on page; linked checklist PDF dated 9/11/2026"},{"quote":"Work performed in buildings with more than four units/apartments EXCEPTION: If a building has more than four units/apartments, a license is required for work contracted by an owner or tenant that is performed in the specific unit/apartment in which that person resides","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null}]}],"disposal":{"materials":[{"id":"refrigerant-appliances","if":"old window or wall units are taken away","via":null}]}},"replace-windows":{"id":"replace-windows","name":"Replace windows","trade":"windows","page":"/job-check/nyc/replace-windows/","checked":"2026-11-06","confirmed":true,"notConfirmed":[],"notCovered":[],"questions":[{"id":"same","q":"Same size opening (no masonry changes), same opening area, not on the lot line, light/air unchanged?","options":["Yes","No"]},{"id":"rated","q":"Are these required fire-rated windows?","options":["No","Yes"]},{"id":"lm","q":"Is the building a landmark or in a historic district?","options":["No","Yes"]}],"permit":{"answer":"depends","word":"It depends on the job","department":"buildings","rules":[{"when":{"anyOf":[[{"q":"same","is":"Yes"},{"q":"rated","is":"No"}]]},"label":"Same size opening (no masonry changes), same opening area, not on the lot line, light/air unchanged: Yes; Are these required fire-rated windows: No","text":"No DOB permit.","verdict":"No DOB permit"},{"when":{"anyOf":[[{"q":"same","is":"No"}]]},"label":"Same size opening (no masonry changes), same opening area, not on the lot line, light/air unchanged: No","text":"Permit needed.","verdict":"Permit needed"},{"when":{"anyOf":[[{"q":"rated","is":"Yes"}]]},"label":"Are these required fire-rated windows: Yes","text":"Permit needed.","verdict":"Permit needed"},{"when":{"anyOf":[[{"q":"lm","is":"Yes"}]]},"label":"Is the building a landmark or in a historic district: Yes","text":"The DOB exemption does not remove the duty to file with the Landmarks Preservation Commission.","verdict":null}],"conditions":["Not on the lot line","No change to masonry openings","Light and ventilation not affected","No change in operable area"],"exceptions":[],"filing":null,"quotes":[{"quote":"Replacement of existing windows (balcony doors) that satisfy the following conditions: a. such window is not located on the lot line; and b. the replacement does not require a modification of existing masonry openings; and c. the replacement window does not affect access to light or ventilation; and d. there is no change in the operable area of the window.","title":"1 RCNY §101-14 Categories of work that may or may not require a permit (NYC Department of Buildings rule, PDF)","url":"https://www.nyc.gov/assets/buildings/rules/1_RCNY_101-14.pdf","pageDate":"Rule effective 2011-10-02; latest amendment effective 2026-06-10 (per DOB promulgation details)"},{"quote":"Replacement of required fire-rated windows. YES","title":"1 RCNY §101-14 Categories of work that may or may not require a permit (NYC Department of Buildings rule, PDF)","url":"https://www.nyc.gov/assets/buildings/rules/1_RCNY_101-14.pdf","pageDate":"Rule effective 2011-10-02; latest amendment effective 2026-06-10 (per DOB promulgation details)"},{"quote":"Such exemptions shall not eliminate the obligation of any owner to file at other City agencies, when appropriate, including but not limited to the Landmarks Preservation Commission","title":"1 RCNY §101-14 Categories of work that may or may not require a permit (NYC Department of Buildings rule, PDF)","url":"https://www.nyc.gov/assets/buildings/rules/1_RCNY_101-14.pdf","pageDate":"Rule effective 2011-10-02; latest amendment effective 2026-06-10 (per DOB promulgation details)"}]},"license":{"who":"No DOB trade license.","conditions":[],"quotes":[],"hic":{"applies":true,"word":"needed","text":["Required in buildings with four or fewer units; in larger buildings only for work an owner or tenant contracts for in the unit they live in."],"rules":[],"quotes":[{"quote":"You must have a Home Improvement Contractor License to do construction, repair, remodeling, or other home improvement work totaling more than $200 to any residential land or building in New York City.","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"Window replacements","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"Work performed in buildings with more than four units/apartments EXCEPTION: If a building has more than four units/apartments, a license is required for work contracted by an owner or tenant that is performed in the specific unit/apartment in which that person resides","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null}]}},"forms":[{"name":"1 RCNY §101-14 (work that may be exempt from permit)","url":"https://www.nyc.gov/assets/buildings/rules/1_RCNY_101-14.pdf"},{"name":"DCWP Home Improvement Contractor license application checklist","url":"https://www.nyc.gov/site/dca/businesses/license-checklist-home-improvement-contractor.page"}],"twoAnswers":[{"topic":"The dollar line for the home improvement license","notes":[],"sides":[{"quote":"Repairs costing more than $200","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"Handyman work costing less than $250","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null}]},{"topic":"Which buildings the home improvement license covers","notes":[],"sides":[{"quote":"A person or business must have a Home Improvement Contractor license to do construction, repair, remodeling, or other home improvement work to any residential land or building in New York City.","title":"Home Improvement Contractor License Application Checklist (NYC DCWP)","url":"https://www.nyc.gov/site/dca/businesses/license-checklist-home-improvement-contractor.page","pageDate":"not shown on page; linked checklist PDF dated 9/11/2026"},{"quote":"Work performed in buildings with more than four units/apartments EXCEPTION: If a building has more than four units/apartments, a license is required for work contracted by an owner or tenant that is performed in the specific unit/apartment in which that person resides","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null}]}],"disposal":{"materials":[{"id":"c-and-d","if":null,"via":null}]}},"small-bathroom-remodel-fixtures-in-place":{"id":"small-bathroom-remodel-fixtures-in-place","name":"Small bathroom remodel (fixtures stay in place)","trade":"general + plumbing + electrical","page":"/job-check/nyc/small-bathroom-remodel-fixtures-in-place/","checked":"2026-11-06","confirmed":false,"notConfirmed":["No single official page rules on a bathroom remodel as such: this card gives the rule for each part of the job.","Whether swapping an existing exhaust fan for the same kind counts as replacing parts that affect ventilation is not stated."],"notCovered":[],"questions":[{"id":"move","q":"Do any fixtures move?","options":["No","Up to 2, within 10 feet, same room","More than that"]},{"id":"elec","q":"Any electrical work (lights, outlets, fan wiring)?","options":["No","Yes"]},{"id":"vent","q":"Are you changing the bathroom's window or exhaust ventilation?","options":["No","Yes"]},{"id":"wall","q":"Opening walls beyond small patches, or touching fire-rated/load-bearing walls?","options":["No","Yes"]}],"permit":{"answer":"depends","word":"It depends on the job","department":"buildings","rules":[{"when":{"anyOf":[[{"q":"move","is":"No"}]]},"label":"Do any fixtures move: No","text":"Fixture swaps: no permit (ordinary repair / ordinary plumbing work by a licensed master plumber).","verdict":null},{"when":{"anyOf":[[{"q":"move","is":"Up to 2, within 10 feet, same room"}]]},"label":"Do any fixtures move: Up to 2, within 10 feet, same room","text":"No permit; ordinary plumbing work reported on OP128 by a licensed master plumber.","verdict":"No permit"},{"when":{"anyOf":[[{"q":"move","is":"More than that"}]]},"label":"Do any fixtures move: More than that","text":"Limited Alteration Application by a licensed master plumber, or a design professional's filing.","verdict":null},{"when":{"anyOf":[[{"q":"elec","is":"Yes"}]]},"label":"Any electrical work (lights, outlets, fan wiring): Yes","text":"Electrical permit by a licensed master electrician.","verdict":"Electrical permit"},{"when":{"anyOf":[[{"q":"vent","is":"Yes"}]]},"label":"Are you changing the bathroom's window or exhaust ventilation: Yes","text":"Changing parts that affect required light or ventilation is not a minor alteration: permit needed.","verdict":null},{"when":{"anyOf":[[{"q":"wall","is":"Yes"}]]},"label":"Opening walls beyond small patches, or touching fire-rated/load-bearing walls: Yes","text":null,"verdict":null}],"conditions":[],"exceptions":[],"filing":null,"quotes":[{"quote":"Ordinary repairs shall include the repair or replacement of any plumbing fixture, piping or faucets from any exposed stop valve to the inlet side of a trap.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"7. The repair or replacement of any non-gas, non-fire suppression branch piping after the riser shutoff valve, including the replacement of fixtures.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"2. The relocation of up to two plumbing fixtures within the same room to a maximum of 10 feet (3048 mm) distant from the original location, except in health care facilities.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"3. The relocation and replacement of plumbing fixtures, other than the mere replacement of existing fixtures constituting a minor alteration or ordinary repair under this code.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"No installation and modification to any electrical systems can be performed without a permit and a Licensed Master Electrician.","title":"Project Requirements for Owner - Electrical Systems (DOB)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/project-requirements-owner-electrical.page","pageDate":null},{"quote":"4. The addition, rearrangement, relocation, removal or replacement of any parts of the building affecting loading or exit requirements, or light, heat, ventilation, or elevator requirements or accessibility requirements, or any fire suppression or fire protection system;","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"1. The removal or cutting away of any load bearing or required fire rated wall, fire door, floor, or roof construction, or any portion thereof; 2. The removal, cutting, or modification of any beams or structural supports;","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"}]},"license":{"who":"Plumbing by a licensed master plumber; electrical by a licensed master electrician; finishes need no DOB license.","conditions":[],"quotes":[{"quote":"1. To perform plumbing work unless such person is a licensed master plumber or working under the direct and continuing supervision of a licensed master plumber","title":"NYC Administrative Code Title 28, Chapter 4 Licensing and Registration (DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter4_LicensingWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025"},{"quote":"1. To perform electrical work unless such person is a licensed master electrician or working under the direct and continuing supervision of a licensed master electrician.","title":"NYC Administrative Code Title 28, Chapter 4 Licensing and Registration (DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter4_LicensingWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025"}],"hic":{"applies":true,"word":"needed","text":["Required in buildings with four or fewer units; in larger buildings only for work an owner or tenant contracts for in the unit they live in."],"rules":[],"quotes":[{"quote":"You must have a Home Improvement Contractor License to do construction, repair, remodeling, or other home improvement work totaling more than $200 to any residential land or building in New York City.","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"Remodeling Renovations Repairs costing more than $200","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"Work performed in buildings with more than four units/apartments EXCEPTION: If a building has more than four units/apartments, a license is required for work contracted by an owner or tenant that is performed in the specific unit/apartment in which that person resides","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null}]}},"forms":[{"name":"OP128: Ordinary Plumbing Work Report (monthly, filed by the licensed master plumber)","url":"https://www.nyc.gov/assets/buildings/pdf/op128.pdf"},{"name":"Limited Alteration Application (LAA) - filed in DOB NOW: Build","url":"https://www.nyc.gov/site/buildings/industry/limited-alteration-application.page"},{"name":"Electrical permit (ED16A filing in DOB NOW: Build)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/electrical-permit.page"},{"name":"DCWP Home Improvement Contractor license application checklist","url":"https://www.nyc.gov/site/dca/businesses/license-checklist-home-improvement-contractor.page"},{"name":"DOB NOW (DOB NOW: Build filing system)","url":"https://a810-dobnow.nyc.gov/publish/#/"}],"twoAnswers":[{"topic":"Does a contractor who only swaps plumbing fixtures need a DCWP license, and may a non-plumber do it?","notes":["DOB's no-permit list includes 'Plumbing Fixture Replacement', followed by this note."],"sides":[{"quote":"NOTE: Contractors performing these home improvements must be licensed through the NYC Department of Consumer and Worker Protection (DCWP).","title":"Do I Need a Permit? (NYC Department of Buildings)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/do-i-need-a-permit.page","pageDate":null},{"quote":"Work Not Requiring a DCWP License Architectural plans Burglar alarm systems Carpet or linoleum installation Claims for loss of time or money not related to the contract Electrical work Floor sanding Furniture refinishing Handyman work costing less than $250 Interior design work New home construction Painting Plumbing","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null}]},{"topic":"The dollar line for the home improvement license","notes":[],"sides":[{"quote":"Repairs costing more than $200","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"Handyman work costing less than $250","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null}]},{"topic":"Which buildings the home improvement license covers","notes":[],"sides":[{"quote":"A person or business must have a Home Improvement Contractor license to do construction, repair, remodeling, or other home improvement work to any residential land or building in New York City.","title":"Home Improvement Contractor License Application Checklist (NYC DCWP)","url":"https://www.nyc.gov/site/dca/businesses/license-checklist-home-improvement-contractor.page","pageDate":"not shown on page; linked checklist PDF dated 9/11/2026"},{"quote":"Work performed in buildings with more than four units/apartments EXCEPTION: If a building has more than four units/apartments, a license is required for work contracted by an owner or tenant that is performed in the specific unit/apartment in which that person resides","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null}]}],"disposal":{"materials":[{"id":"c-and-d","if":null,"via":null},{"id":"paint","if":"the walls are painted","via":null}]}},"replace-boiler":{"id":"replace-boiler","name":"Replace a boiler","trade":"plumbing (gas) / oil burner","page":"/job-check/nyc/replace-boiler/","checked":"2026-11-06","confirmed":true,"notConfirmed":[],"notCovered":[],"questions":[{"id":"fuel","q":"Gas or oil?","options":["Gas","Oil"]},{"id":"bldg","q":"What kind of building?","options":["Residential, 5 families or fewer","Larger residential, mixed-use or commercial"]},{"id":"size","q":"Is the new boiler 350,000 BTU or less, with the gas shut-off valve staying put?","options":["Yes","No"]},{"id":"season","q":"Emergency replacement between October 1 and May 31?","options":["Yes","No"]}],"permit":{"answer":"depends","word":"It depends on the job","department":"buildings","rules":[{"when":{"anyOf":[[{"q":"fuel","is":"Gas"},{"q":"bldg","is":"Residential, 5 families or fewer"},{"q":"size","is":"Yes"}]]},"label":"Gas or oil: Gas; What kind of building: Residential, 5 families or fewer; Is the new boiler 350,000 BTU or less, with the gas shut-off valve staying put: Yes","text":"No permit (ordinary plumbing work), if the plumber inspects the chimney and finds it in good condition; reported on OP128: Heat & Hot Water with a chimney affidavit.","verdict":"No permit"},{"when":{"otherwise":0,"allOf":[{"q":"fuel","is":"Gas"}]},"label":"Gas or oil: Gas, in any other case","text":"Limited Alteration Application (in-kind gas-fired appliances up to 3 million Btu/h) by a licensed master plumber in DOB NOW: Build; bigger or non-in-kind work needs a design professional's filing.","verdict":null},{"when":{"anyOf":[[{"q":"fuel","is":"Oil"}]]},"label":"Gas or oil: Oil","text":"Limited Alteration Application by a licensed oil burner installer (replacement of oil burners/oil-burning appliances up to 3 million Btu/h per appliance).","verdict":null},{"when":{"anyOf":[[{"q":"season","is":"Yes"}]]},"label":"Emergency replacement between October 1 and May 31: Yes","text":"Emergency work may start before the permit; the application is due within 2 business days after work starts.","verdict":null},{"when":{"anyOf":[[{"q":"bldg","is":"Larger residential, mixed-use or commercial"}]]},"label":"What kind of building: Larger residential, mixed-use or commercial","text":"Low-pressure boilers in residential buildings of 6+ families, mixed-use and commercial buildings must also be inspected and filed annually.","verdict":null}],"conditions":["Chimney inspected and in good operational condition (ordinary plumbing work route)"],"exceptions":[],"filing":"OP128: HHW (no permit) or Limited Alteration Application in DOB NOW: Build.","quotes":[{"quote":"5. In buildings classified as residential occupancy groups occupied by five families or fewer, the replacement of a gas water heater, gas furnace, or a gas-fired boiler with a capacity of 350,000 BTU (103 kW) or less where the existing appliance shutoff valve is not moved, provided that the plumber has inspected the chimney and found it to be in good operational condition.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"For the replacement of a lawfully, existing boiler, furnace or hot water heater work in a 1 -5 family residential building, licensed master plumbers must file the new OP128: HHW form and submit a chimney affidavit confirming the chimney is in good working order.","title":"Industry Notice: Amendments to Ordinary Plumbing Work, OP128 and OP128: HHW (DOB, PDF)","url":"https://www.nyc.gov/assets/buildings/pdf/ordinaryplumbing-in.pdf","pageDate":"Distributed 2026-04-02"},{"quote":"This monthly report is to be used by a Licensed Master Plumber (LMP) filing work the Code details as Ordinary Plumbing Work as per §28-105.4.4. This work doesn’t require a permit.","title":"OP128: Heat & Hot Water (HHW) Ordinary Plumbing Work Report (DOB form, PDF)","url":"https://www.nyc.gov/assets/buildings/pdf/op128-hhw.pdf","pageDate":"Rev. 03/26"},{"quote":"5. In-kind replacement of gas-fired appliances with a combined heat input of 3 million Btu/h (879 kW) or less;","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"1. Replacement of oil burners, oil-burning appliances or water heaters in which the heat input per appliance does not exceed 3 million Btu/h (879 kW).","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"The following Skilled Trades may submit an LAA filing in DOB NOW: Build : Licensed Master Plumbers Licensed Master Fire Suppression Piping Contractors Licensed Oil Burner Installers.","title":"Limited Alteration Applications (LAA) (DOB)","url":"https://www.nyc.gov/site/buildings/industry/limited-alteration-application.page","pageDate":null},{"quote":"An application for a permit shall be submitted within 2 business days after the commencement of the emergency work","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"Low pressure boilers in residential buildings with 6 or more families","title":"Low-Pressure Boiler Requirements (DOB)","url":"https://www.nyc.gov/site/buildings/safety/low-pressure-boiler-requirements.page","pageDate":null},{"quote":"Low-pressure boilers in residential buildings with 5 families or less","title":"Low-Pressure Boiler Requirements (DOB)","url":"https://www.nyc.gov/site/buildings/safety/low-pressure-boiler-requirements.page","pageDate":null}]},"license":{"who":"Gas boiler: licensed master plumber (gas helpers need a gas work qualification). Oil boiler: licensed oil-burning equipment installer.","conditions":[],"quotes":[{"quote":"1. To perform plumbing work unless such person is a licensed master plumber or working under the direct and continuing supervision of a licensed master plumber","title":"NYC Administrative Code Title 28, Chapter 4 Licensing and Registration (DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter4_LicensingWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025"},{"quote":"It shall be unlawful to perform gas work unless such work is performed by: 1. A licensed master plumber; or 2. A person working under the direct and continuing supervision of a licensed master plumber if such person:","title":"NYC Administrative Code Title 28, Chapter 4 Licensing and Registration (DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter4_LicensingWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025"},{"quote":"For permits issued for plumbing work, fire protection and suppression work, electrical work, and oil-burning appliance work, the applicant for such permits shall be the licensed master plumber, licensed master fire suppression piping contractor, licensed master electrician, licensed special electrician, or licensed oil-burning equipment installer, respectively, who performs the work.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"Limited oil burner boiler alterations as described in AC 28-101.5 can only be performed by a Licensed Oil Burner Installer.","title":"Project Requirements for Owner - Mechanical System (DOB)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/project-requirements-owner-mechanical.page","pageDate":null}],"hic":{"applies":false,"word":"not needed","text":["DCWP lists plumbing as work not requiring a Home Improvement Contractor license; its exam guide exempts plumbers acting within their licensed craft. A contractor who also does non-plumbing home improvement work over the threshold needs the HIC license for that part."],"rules":[],"quotes":[{"quote":"Work Not Requiring a DCWP License Architectural plans Burglar alarm systems Carpet or linoleum installation Claims for loss of time or money not related to the contract Electrical work Floor sanding Furniture refinishing Handyman work costing less than $250 Interior design work New home construction Painting Plumbing","title":"Home Improvement Contractor License (NYC311, official City portal)","url":"https://portal.311.nyc.gov/article/?kanumber=KA-01808","pageDate":null},{"quote":"A person performing a home improvement job, which is less than $200 • Plumbers and electricians acting within the scope of their licensed craft","title":"Home Improvement Examination Guide (NYC DCWP, PDF)","url":"https://www.nyc.gov/assets/dca/downloads/pdf/businesses/Home-Improvement-Business-Exam-Guide.pdf","pageDate":"Updated 2021-06-24"}]}},"forms":[{"name":"OP128: Heat & Hot Water (HHW) Ordinary Plumbing Work Report","url":"https://www.nyc.gov/assets/buildings/pdf/op128-hhw.pdf"},{"name":"Limited Alteration Application (LAA) - filed in DOB NOW: Build","url":"https://www.nyc.gov/site/buildings/industry/limited-alteration-application.page"},{"name":"DOB NOW (DOB NOW: Build filing system)","url":"https://a810-dobnow.nyc.gov/publish/#/"}],"twoAnswers":[{"topic":"Emergency replacement window for heating/hot-water equipment","notes":[],"sides":[{"quote":"4. Repair or replacement of heating appliances or equipment servicing education or residential occupancies from October 1 through May 31.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"repair or replacement of heating or hot water equipment that service residential occupancies during the heating season or education occupancies between November 1st and May 1st.","title":"Do I Need a Permit? (NYC Department of Buildings)","url":"https://www.nyc.gov/site/buildings/property-or-business-owner/do-i-need-a-permit.page","pageDate":null}]},{"topic":"Limited alteration cost cap and boiler size","notes":[],"sides":[{"quote":"5. In-kind replacement of gas-fired appliances with a combined heat input of 3 million Btu/h (879 kW) or less;","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"Gas-fired Boilers. Replace gas-fired boilers of 1 million Btu/h (293 kW) or less.","title":"Registrant Project Requirements: Boiler (DOB)","url":"https://www.nyc.gov/site/buildings/industry/project-requirements-registrant-boiler-allowable-without-rdp.page","pageDate":null}]},{"topic":"Can gas work go on the ordinary plumbing (OPW) report?","notes":[],"sides":[{"quote":"5. In buildings classified as residential occupancy groups occupied by five families or fewer, the replacement of a gas water heater, gas furnace, or a gas-fired boiler with a capacity of 350,000 BTU (103 kW) or less where the existing appliance shutoff valve is not moved, provided that the plumber has inspected the chimney and found it to be in good operational condition.","title":"NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF)","url":"https://www.nyc.gov/assets/buildings/codes-pdf/cons_codes_2022/2022GAP_Chapter1_AdministrationWBwm.pdf","pageDate":"Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)"},{"quote":"Gas, sprinkler and standpipe work is not permitted on an OPW report, as per Administrative Code and the 2022 Building Code §28-105.4.4.","title":"Industry Notice: Amendments to Ordinary Plumbing Work, OP128 and OP128: HHW (DOB, PDF)","url":"https://www.nyc.gov/assets/buildings/pdf/ordinaryplumbing-in.pdf","pageDate":"Distributed 2026-04-02"}]}],"disposal":{"materials":[{"id":"scrap-metal","if":null,"via":null},{"id":"mercury-thermostats","if":"an old mercury thermostat comes off the wall","via":null},{"id":"c-and-d","if":"pipe insulation or masonry is removed (asbestos: see C&D rules)","via":null}]}}},"waste":{"checked":"2026-11-06","placesOnCard":3,"materials":{"paint":{"id":"paint","name":"Paint, stains, primers and varnish (latex and oil-based)","confirmed":true,"seeMaterial":null,"rules":[{"text":"PaintCare drop-off sites in NYC are open to businesses as well as residents; DSNY itself names businesses.","quote":{"quote":"They offer drop-off sites throughout the city where residents, businesses, agencies, and nonprofits can take leftover paint for recycling.","title":"Harmful Household Products — DSNY","url":"https://www.nyc.gov/site/dsny/collection/get-rid-of/harmful-household-products.page","pageDate":null},"checked":"2026-11-06"},{"text":"Paint must be in its original container with the label, lid tight.","quote":{"quote":"Items should be in original containers with original manufacturer labels, lids tightly secured.","title":"Harmful Household Products — DSNY","url":"https://www.nyc.gov/site/dsny/collection/get-rid-of/harmful-household-products.page","pageDate":null},"checked":"2026-11-06"},{"text":"Most PaintCare sites take at least 5 gallons per visit from a business; some take more.","quote":{"quote":"All PaintCare sites accept up to 5 gallons per visit, and some take more.","title":"PaintCare is Good for Business — PaintCare","url":"https://www.paintcare.org/business/","pageDate":null},"checked":"2026-11-06"},{"text":null,"quote":{"quote":"Drop-off sites may set their own limit on the amount of paint they accept, as long as the limit is no less than five gallons per participant per day","title":"New York Paint Stewardship Program Plan (Aug 4, 2026) — PaintCare (PDF)","url":"https://www.paintcare.org/wp-content/uploads/docs/ny-program-plan.pdf","pageDate":null},"checked":"2026-11-06"},{"text":"Painting contractors are usually 'Very Small Quantity Generators' (VSQGs). VSQGs can drop off any amount of latex paint, up to each site's limit.","quote":{"quote":"Painting contractors, small businesses, and other small- to medium-sized organizations are typical VSQGs","title":"New York Paint Stewardship Program Plan (Aug 4, 2026) — PaintCare (PDF)","url":"https://www.paintcare.org/wp-content/uploads/docs/ny-program-plan.pdf","pageDate":null},"checked":"2026-11-06"},{"text":"Oil-based paint: a VSQG can drop it off within the legal generator limits.","quote":{"quote":"PaintCare does not allow drop-off sites to accept oil- based paint from SQGs and LQGs","title":"New York Paint Stewardship Program Plan (Aug 4, 2026) — PaintCare (PDF)","url":"https://www.paintcare.org/wp-content/uploads/docs/ny-program-plan.pdf","pageDate":null},"checked":"2026-11-06"},{"text":"PaintCare's VSQG test: generate no more than about 25 gallons of hazardous waste a month and store no more than about 250 gallons.","quote":{"quote":"generates no more than 100 kilograms (about 25 gallons or 220 pounds) of hazardous waste per calendar month, and (b) accumulates no more than 1,000 kilograms (about 250 gallons or 2,200 pounds) of hazardous waste at any given time","title":"Business Limits for Hazardous Program Products — PaintCare","url":"https://www.paintcare.org/business-limits/","pageDate":null},"checked":"2026-11-06"},{"text":"Large Volume Pickup (free): 50 gallons or more inside the five boroughs (100 gallons elsewhere in NY), counted by container size, not by how much paint is left inside.","quote":{"quote":"currently 50 gallons within the five boroughs of New York City and 100 gallons elsewhere (measured by container volume and not liquid paint volume)","title":"New York Paint Stewardship Program Plan (Aug 4, 2026) — PaintCare (PDF)","url":"https://www.paintcare.org/wp-content/uploads/docs/ny-program-plan.pdf","pageDate":null},"checked":"2026-11-06"},{"text":"In New York, a business that is NOT an exempt generator can still use the pickup service for hazardous paint products (contact PaintCare).","quote":{"quote":"in New York, non-exempt generators may use the pickup service for program products that are hazardous waste","title":"Business Limits for Hazardous Program Products — PaintCare","url":"https://www.paintcare.org/business-limits/","pageDate":null},"checked":"2026-11-06"},{"text":"The five DSNY Special Waste Drop-Off sites take paint (up to five gallons a visit) — but from NYC residents only.","quote":{"quote":"Paint (up to five gallons per visit)","title":"Special Waste Drop-Off — DSNY","url":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","pageDate":null},"checked":"2026-11-06"},{"text":"It does not say a contractor's dried paint can go out with residential trash.","quote":{"quote":"For small amounts of paint, l et dry, or use kitty litter, newspaper, or other absorbent material to soak up paint and place in trash.","title":"Harmful Household Products — DSNY","url":"https://www.nyc.gov/site/dsny/collection/get-rid-of/harmful-household-products.page","pageDate":null},"checked":"2026-11-06"}],"warnings":[{"text":null,"quote":{"quote":"NOTE: These events are for NYC residents ONLY. NO businesses or commercial vehicles.","title":"Special Waste Drop-Off — DSNY","url":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","pageDate":null},"checked":"2026-11-06"},{"text":"DSNY SAFE Disposal Events: residents only, no businesses or commercial vehicles.","quote":{"quote":"NOTE: These events are for NYC residents ONLY. NO businesses or commercial vehicles.","title":"SAFE Disposal Events — DSNY","url":"https://www.nyc.gov/site/dsny/what-we-do/programs/safe-disposal-events.page","pageDate":null},"checked":"2026-11-06"},{"text":null,"quote":{"quote":"Households Only (No Businesses) in Richmond","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"checked":"2026-11-06"},{"place":{"name":"Green Sheen NYS D2D Service","business":"No","householdOnly":true,"words":null,"quote":{"quote":"Households Only (No Businesses) in Richmond","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":null,"hours":"Call for an appointment.","appointment":"Call for an appointment.","address":"Staten Island","borough":"Staten Island","phone":"(800) 507-4200","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"}},{"place":{"name":"DSNY Special Waste Drop-Off — Bronx, Hunts Point","business":"No","householdOnly":true,"words":"\"These events are for NYC residents ONLY. NO businesses or commercial vehicles.\" (said on the Special Waste Drop-Off page itself)","quote":{"quote":"NOTE: These events are for NYC residents ONLY. NO businesses or commercial vehicles.","title":"Special Waste Drop-Off — DSNY","url":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","pageDate":null},"quantityLimit":"up to five gallons per visit","vehicleLimit":null,"fee":"free (DSNY program)","hours":"Tuesday - Saturday from 9:00 AM to 3:00 PM (closed legal holidays and during severe weather)","appointment":null,"address":"Farragut Street and the East River, next to the Fulton Fish Market","borough":"Bronx","phone":null,"link":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","checked":"2026-11-06"}},{"place":{"name":"DSNY Special Waste Drop-Off — Brooklyn, Greenpoint","business":"No","householdOnly":true,"words":"\"These events are for NYC residents ONLY. NO businesses or commercial vehicles.\" (said on the Special Waste Drop-Off page itself)","quote":{"quote":"NOTE: These events are for NYC residents ONLY. NO businesses or commercial vehicles.","title":"Special Waste Drop-Off — DSNY","url":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","pageDate":null},"quantityLimit":"up to five gallons per visit","vehicleLimit":null,"fee":"free (DSNY program)","hours":"Tuesday - Saturday from 9:00 AM to 3:00 PM (closed legal holidays and during severe weather)","appointment":null,"address":"459 North Henry Street (drop-off site near 530 Kingsland Avenue)","borough":"Brooklyn","phone":null,"link":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","checked":"2026-11-06"}},{"place":{"name":"DSNY Special Waste Drop-Off — Manhattan, Lower East Side/Two Bridges","business":"No","householdOnly":true,"words":"\"These events are for NYC residents ONLY. NO businesses or commercial vehicles.\" (said on the Special Waste Drop-Off page itself)","quote":{"quote":"NOTE: These events are for NYC residents ONLY. NO businesses or commercial vehicles.","title":"Special Waste Drop-Off — DSNY","url":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","pageDate":null},"quantityLimit":"up to five gallons per visit","vehicleLimit":null,"fee":"free (DSNY program)","hours":"Tuesday - Saturday from 9:00 AM to 3:00 PM (closed legal holidays and during severe weather)","appointment":null,"address":"74 Pike Slip between Cherry Street and South Street","borough":"Manhattan","phone":null,"link":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","checked":"2026-11-06"}},{"place":{"name":"DSNY Special Waste Drop-Off — Queens, College Point","business":"No","householdOnly":true,"words":"\"These events are for NYC residents ONLY. NO businesses or commercial vehicles.\" (said on the Special Waste Drop-Off page itself)","quote":{"quote":"NOTE: These events are for NYC residents ONLY. NO businesses or commercial vehicles.","title":"Special Waste Drop-Off — DSNY","url":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","pageDate":null},"quantityLimit":"up to five gallons per visit","vehicleLimit":null,"fee":"free (DSNY program)","hours":"Tuesday - Saturday from 9:00 AM to 3:00 PM (closed legal holidays and during severe weather)","appointment":null,"address":"30th Avenue, between 120th and 122nd Streets","borough":"Queens","phone":null,"link":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","checked":"2026-11-06"}},{"place":{"name":"DSNY Special Waste Drop-Off — Staten Island, Fresh Kills","business":"No","householdOnly":true,"words":"\"These events are for NYC residents ONLY. NO businesses or commercial vehicles.\" (said on the Special Waste Drop-Off page itself)","quote":{"quote":"NOTE: These events are for NYC residents ONLY. NO businesses or commercial vehicles.","title":"Special Waste Drop-Off — DSNY","url":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","pageDate":null},"quantityLimit":"up to five gallons per visit","vehicleLimit":null,"fee":"free (DSNY program)","hours":"Tuesday - Saturday from 9:00 AM to 3:00 PM (closed legal holidays and during severe weather)","appointment":null,"address":"Off Muldoon Avenue exit of the southbound West Shore Expressway","borough":"Staten Island","phone":null,"link":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","checked":"2026-11-06"}},{"place":{"name":"DSNY SAFE Disposal Events (five boroughs, yearly)","business":"No","householdOnly":true,"words":"\"These events are for NYC residents ONLY. NO businesses or commercial vehicles.\"","quote":{"quote":"NOTE: These events are for NYC residents ONLY. NO businesses or commercial vehicles.","title":"SAFE Disposal Events — DSNY","url":"https://www.nyc.gov/site/dsny/what-we-do/programs/safe-disposal-events.page","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":null,"hours":"Seasonal one-day events; the 2026 events are over.","appointment":null,"address":null,"borough":null,"phone":null,"link":"https://www.nyc.gov/site/dsny/what-we-do/programs/safe-disposal-events.page","checked":"2026-11-06"}}],"programs":[{"name":"PaintCare drop-off site locator","url":"https://www.paintcare.org/drop-off-site-locator/","text":"Sites in New York are open to households and businesses.","quote":{"quote":"These sites are available to households, businesses, government agencies, and others with leftover paint.","title":"New York paint recycling and drop-off locations — PaintCare","url":"https://www.paintcare.org/states/new-york/","pageDate":null},"checked":"2026-11-06"},{"name":"PaintCare Large Volume Pickup (LVP)","url":"https://www.paintcare.org/large-volume-pickups/","text":null,"quote":{"quote":"Painting contractors, property managers, and other businesses with large amounts of leftover architectural paint can request an appointment for free pickup.","title":"Harmful Household Products — DSNY","url":"https://www.nyc.gov/site/dsny/collection/get-rid-of/harmful-household-products.page","pageDate":null},"checked":"2026-11-06"}],"business":[{"name":"Best Value NY — 4095 Park Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"4095 Park Ave, Bronx, NY 10457","borough":"Bronx","phone":"(718) 731-7800","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"F and F Supply — 1260 Oak Point Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 gallons per visit.","vehicleLimit":null,"fee":null,"hours":null,"appointment":null,"address":"1260 Oak Point Ave, Bronx, NY 10474","borough":"Bronx","phone":"(718) 542-7322","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Loconsolo of Morris Park — 1057 Morris Park Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"1057 Morris Park Ave, Bronx, NY 10461","borough":"Bronx","phone":"(718) 747-8699","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Sherwin-Williams — 2333 Cross Bronx Expy","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"2333 Cross Bronx Expy, Bronx, NY 10462","borough":"Bronx","phone":"(718) 829-6500","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Sherwin-Williams — 500 Baychester Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"500 Baychester Ave, Bronx, NY 10475","borough":"Bronx","phone":"(718) 684-3965","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Sherwin-Williams — 5740 Broadway","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"5740 Broadway, Bronx, NY 10463","borough":"Bronx","phone":"(718) 543-0836","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Atlas Paints Plus — 7722 3rd Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"7722 3rd Ave, Brooklyn, NY 11209","borough":"Brooklyn","phone":"(718) 748-1112","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"B and G Hardware — 210 Roebling St","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"210 Roebling St, Brooklyn, NY 11211","borough":"Brooklyn","phone":"(718) 388-4214","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Big Reuse — 1 12th St","business":"Depends","householdOnly":false,"words":"Households and VSQG Businesses in New York — only businesses that are Very Small Quantity Generators of hazardous waste (PaintCare's NY plan says painting contractors are typically VSQGs).","quote":{"quote":"Households and VSQG Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Monday-Sunday 10 am-6 pm","appointment":null,"address":"1 12th St, Brooklyn, NY 11215","borough":"Brooklyn","phone":"(718) 725-8925","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Certified Boro Park Lumber — 4601 New Utrecht Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"4601 New Utrecht Ave, Brooklyn, NY 11219","borough":"Brooklyn","phone":"(718) 853-3100","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Certified Lumber and Home Center — 148 Classon Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"148 Classon Ave, Brooklyn, NY 11205","borough":"Brooklyn","phone":"(718) 387-1233","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Clinton Hill Hardware Inc — 452 Myrtle Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"452 Myrtle Ave, Brooklyn, NY 11205","borough":"Brooklyn","phone":"(718) 237-7827","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Corner Hardware — 2266 Nostrand Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"2266 Nostrand Ave, Brooklyn, NY 11210","borough":"Brooklyn","phone":"(718) 927-4300","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"DIY Supplies Color Center — 8230 18th Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"8230 18th Ave, Brooklyn, NY 11214","borough":"Brooklyn","phone":"(718) 331-3360","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"DIY Supplies Color Factory — 7419 13th Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"7419 13th Ave, Brooklyn, NY 11228","borough":"Brooklyn","phone":"(718) 333-5940","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Global Paint — 1208 Neptune Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"1208 Neptune Ave, Brooklyn, NY 11224","borough":"Brooklyn","phone":"(718) 676-5906","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"K and S Building Supply — 901 65th St","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"901 65th St, Brooklyn, NY 11219","borough":"Brooklyn","phone":"(718) 833-6388","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Loconsolo Paints — 2660 Coney Island Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"2660 Coney Island Ave, Brooklyn, NY 11223","borough":"Brooklyn","phone":"(718) 332-1111","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Mazzone Ace Hardware — 470 Court St","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"470 Court St, Brooklyn, NY 11231","borough":"Brooklyn","phone":"(718) 624-8494","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Mazzone Ace Hardware — 476 Bergen St","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"476 Bergen St, Brooklyn, NY 11217","borough":"Brooklyn","phone":"(718) 783-3333","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Mazzone Paint Center — 211 Smith St","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"211 Smith St, Brooklyn, NY 11201","borough":"Brooklyn","phone":"(347) 799-1140","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Park Slope Hardware — 593 5th Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"593 5th Ave, Brooklyn, NY 11215","borough":"Brooklyn","phone":"(718) 788-6683","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Sherwin-Williams — 1748 86th St","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"1748 86th St, Brooklyn, NY 11214","borough":"Brooklyn","phone":"(718) 331-3297","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Sherwin-Williams — 3760 Nostrand Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"3760 Nostrand Ave, Brooklyn, NY 11235","borough":"Brooklyn","phone":"(718) 934-0909","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Sherwin-Williams — 4606 3rd Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"4606 3rd Ave, Brooklyn, NY 11220","borough":"Brooklyn","phone":"(718) 222-8277","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Sherwin-Williams — 555 5th Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"555 5th Ave, Brooklyn, NY 11215","borough":"Brooklyn","phone":"(718) 369-0819","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Sherwin-Williams — 60 Broadway","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"60 Broadway, Brooklyn, NY 11249","borough":"Brooklyn","phone":"(718) 387-4201","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Stillwell Ready Mix and Building Materials — 2543 Stillwell Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"2543 Stillwell Ave, Brooklyn, NY 11214","borough":"Brooklyn","phone":"(718) 373-3364","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"WR Paint Supply — 720 Manhattan Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"720 Manhattan Ave, Brooklyn, NY 11222","borough":"Brooklyn","phone":"(718) 349-0141","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Zee Hardware — 259 Schenectady Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 gallons per visit","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"259 Schenectady Ave, Brooklyn, NY 11213","borough":"Brooklyn","phone":"(347) 221-0569","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Epsteins Paint Center — 562 W 52nd St","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"562 W 52nd St, New York, NY 10019","borough":"Manhattan","phone":"(212) 265-3960","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"J and M Hardware — 19 E 21st St","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"19 E 21st St, New York, NY 10010","borough":"Manhattan","phone":"(212) 673-6050","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"New York Floor and Paint Supplies — 1473 5th Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"1473 5th Ave, New York, NY 10035","borough":"Manhattan","phone":"(212) 369-7200","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Nunez Depot — 4147 Broadway","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"4147 Broadway, New York, NY 10033","borough":"Manhattan","phone":"(212) 927-8518","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Rainbow Ace Hardware — 1449 1st Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 gallons per visit","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"1449 1st Ave, New York, NY 10021","borough":"Manhattan","phone":"(212) 517-7500","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Sherwin-Williams — 125 W 21st St","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"125 W 21st St, New York, NY 10011","borough":"Manhattan","phone":"(212) 414-5983","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Sherwin-Williams — 150 Varick St","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"150 Varick St, New York, NY 10013","borough":"Manhattan","phone":"(646) 230-8291","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Sherwin-Williams — 155 E 55th St","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"155 E 55th St, New York, NY 10022","borough":"Manhattan","phone":"(212) 317-5965","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Sherwin-Williams — 600 Amsterdam Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"600 Amsterdam Ave, New York, NY 10024","borough":"Manhattan","phone":"(212) 877-0258","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Sherwin-Williams — 619 W 46th St","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"619 W 46th St, New York, NY 10036","borough":"Manhattan","phone":"(212) 489-7457","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Sugar Hill Hardware — 529 W 145th St","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"529 W 145th St, New York, NY 10031","borough":"Manhattan","phone":"(212) 926-0525","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Best Paint-Benjamin Moore — 220-23 Jamaica Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"220-23 Jamaica Ave, Queens Village, NY 11428","borough":"Queens","phone":"(718) 464-1200","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Brite Hardware Locksmith Building Supply — 112-15 Jamaica Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"112-15 Jamaica Ave, Richmond Hill, NY 11418","borough":"Queens","phone":"(718) 849-8121","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Colorall Home Fashions — 161-24 Northern Blvd","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"161-24 Northern Blvd, Flushing, NY 11358","borough":"Queens","phone":"(718) 463-6900","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Colorall Paint II — 252-02 Northern Blvd","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"252-02 Northern Blvd, Little Neck, NY 11362","borough":"Queens","phone":"(718) 224-2285","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Flushing Paint — 133-43 35th Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"133-43 35th Ave, Flushing, NY 11354","borough":"Queens","phone":"(718) 445-8140","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"General Paint Color Corp — 89-01 Jamaica Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"89-01 Jamaica Ave, Woodhaven, NY 11421","borough":"Queens","phone":"(718) 847-3070","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Harrys Paint and Hardware True Value — 8203 Eliot Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"8203 Eliot Ave, Middle Village, NY 11379","borough":"Queens","phone":"(718) 458-5917","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Jamaica Hardware and Paints — 13101 Jamaica Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"13101 Jamaica Ave, Richmond Hill, NY 11418","borough":"Queens","phone":"(718) 880-1258","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Liberty Paint and Deco — 185-26 Union Tpke","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"185-26 Union Tpke, Queens, NY 11366","borough":"Queens","phone":"(718) 454-1123","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Loconsolo of Forest Hills — 10310 Metropolitan Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"10310 Metropolitan Ave, Forest Hills, NY 11375","borough":"Queens","phone":"(718) 263-7880","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Loconsolo of Steinway — 2831 Steinway St","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"2831 Steinway St, Astoria, NY 11103","borough":"Queens","phone":"(718) 721-0777","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Long Island City Paint Store - PPG — 51-02 27th St","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"51-02 27th St, Long Island City, NY 11101","borough":"Queens","phone":"(718) 361-2916","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Mazzone Ace Hardware — 245-251 Beach 116 St","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"245-251 Beach 116 St, Rockaway Park, NY 11694","borough":"Queens","phone":"(718) 945-5669","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"NY Paint and Home Center #1 — 204-03 Hillside Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"204-03 Hillside Ave, Hollis, NY 11423","borough":"Queens","phone":"(718) 468-0666","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Platz Hardware True Value — 65-25 Forest Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"65-25 Forest Ave, Ridgewood, NY 11385","borough":"Queens","phone":"(718) 821-5850","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Sherwin-Williams — 107-20 Atlantic Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"107-20 Atlantic Ave, Ozone Park, NY 11416","borough":"Queens","phone":"(718) 441-7135","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Sherwin-Williams — 1942 37th St","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"1942 37th St, Astoria, NY 11105","borough":"Queens","phone":"(718) 274-2412","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Sherwin-Williams — 2519 Parsons Blvd","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"2519 Parsons Blvd, Flushing, NY 11354","borough":"Queens","phone":"(718) 939-3460","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Sherwin-Williams — 4739 Bell Blvd","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"4739 Bell Blvd, Bayside, NY 11361","borough":"Queens","phone":"(718) 224-2971","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Sherwin-Williams — 6216 34th Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"6216 34th Ave, Woodside, NY 11377","borough":"Queens","phone":"(718) 426-8813","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Sherwin-Williams — 6860 Austin St","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"6860 Austin St, Forest Hills, NY 11375","borough":"Queens","phone":"(718) 275-0161","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Sherwin-Williams — 7567 31St Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"7567 31St Ave, Jackson Heights, NY 11370","borough":"Queens","phone":"(718) 396-4160","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Whitestone Hardware — 1248 150th St","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"1248 150th St, Whitestone, NY 11357","borough":"Queens","phone":"(718) 767-9546","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Sherwin-Williams — 1440 Forest Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"1440 Forest Ave, Staten Island, NY 10302","borough":"Staten Island","phone":"(718) 442-6220","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Sherwin-Williams — 1462 Hylan Blvd","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 10 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"1462 Hylan Blvd, Staten Island, NY 10305","borough":"Staten Island","phone":"(718) 668-2682","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"},{"name":"Sherwin-Williams — 240 Page Ave","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"Households and Businesses in New York","title":"PaintCare drop-off site data (feeds the site locator) — PaintCare","url":"https://www.paintcare.org/wp-content/uploads/pc-site-locator/sites.json","pageDate":null},"quantityLimit":"Limit: 5 Gallons per visit.","vehicleLimit":null,"fee":null,"hours":"Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle.","appointment":null,"address":"240 Page Ave, Staten Island, NY 10307","borough":"Staten Island","phone":"(718) 984-2605","link":"https://www.paintcare.org/drop-off-site-locator/","checked":"2026-11-06"}],"notSettled":["Whether a store takes oil-based paint from a particular contractor depends on that contractor's generator status, which PaintCare leaves the business to work out.","No official city page says how a contractor should get rid of dried-out latex paint or empty cans from a job: the Sanitation Department's trash and recycling advice is written for residents.","Spray paint: PaintCare's site records list aerosols among what its sites do not accept.","The pickup minimum: PaintCare's program plan, quoted here, says 50 gallons in the five boroughs, but DSNY's and PaintCare's own pickup pages were read giving 100 gallons. Ask PaintCare which applies."],"twoAnswers":[],"page":"/job-check/nyc/waste/paint/"},"c-and-d":{"id":"c-and-d","name":"Construction and demolition debris (drywall, tile, flooring, cabinets, countertops, old windows, framing)","confirmed":true,"seeMaterial":null,"rules":[{"text":"A contractor's construction and demolition waste can't go out as residential trash.","quote":{"quote":"Construction and demolition waste generated by professional contractors cannot be discarded as residential garbage.","title":"Construction Debris — DSNY","url":"https://www.nyc.gov/site/dsny/collection/get-rid-of/construction-debris.page","pageDate":null},"checked":"2026-11-06"},{"text":"The contractor or the resident has to get a dumpster from a private hauler.","quote":{"quote":"The contractor or resident must arrange for a dumpster through a private trash removal service.","title":"Construction Debris — DSNY","url":"https://www.nyc.gov/site/dsny/collection/get-rid-of/construction-debris.page","pageDate":null},"checked":"2026-11-06"},{"text":"DSNY counts a construction project as DIY only if it is small in scale and done without the help of professionals, like hired workers or contractors.","quote":{"quote":"Something is considered a Do-It-Yourself (DIY) construction project if it is small in scale and done without the help of professionals, like hired workers or contractors.","title":"Construction Debris — DSNY","url":"https://www.nyc.gov/site/dsny/collection/get-rid-of/construction-debris.page","pageDate":null},"checked":"2026-11-06"},{"text":"BIC certifies haulers and keeps a list of the ones registered to remove C&D.","quote":{"quote":"The Business Integrity Commission (BIC) certifies waste haulers in NYC and maintains a list of all registered haulers approved to remove construction and demolition waste.","title":"Construction Debris — DSNY","url":"https://www.nyc.gov/site/dsny/collection/get-rid-of/construction-debris.page","pageDate":null},"checked":"2026-11-06"},{"text":"A hauler that only removes construction/demolition/alteration/excavation waste gets a BIC registration (Class 2). A business hauling its own waste to private transfer stations registers as a self-hauler.","quote":{"quote":"Carters who solely remove waste materials resulting from building demolition, construction, alteration or excavation can obtain a registration from BIC.","title":"Carter Information — NYC Business Integrity Commission","url":"https://www.nyc.gov/site/bic/industries/carter-information.page","pageDate":null},"checked":"2026-11-06"},{"text":"Class 2 registration is for removing only waste from demolition, construction, alteration or excavation.","quote":{"quote":"You need a Class 2 Registration to remove only waste from building demolition, construction, alteration or excavation.","title":"Registration for the removal of Construction and Demolition Debris (C&D Registration) — NYC Business (BIC)","url":"https://nyc-business.nyc.gov/nycbusiness/description/registration-for-the-removal-of-construction-and-demolition-debris-cd-registration","pageDate":null},"checked":"2026-11-06"},{"text":"The Class 1 Self-Hauler registration does not cover construction and demolition debris.","quote":{"quote":"You need a Class 1 Self Hauler Registration if you or your business removes its own waste. This does not include construction and demolition debris.","title":"Self Hauler Registration — NYC Business (BIC)","url":"https://nyc-business.nyc.gov/nycbusiness/description/self-hauler-registration","pageDate":null},"checked":"2026-11-06"},{"text":"Hauling any business waste without registering with BIC first is illegal.","quote":{"quote":"It is unlawful for any person to remove, collect or dispose of trade waste generated in the course of a person's or firm's business without first having registered with the BIC.","title":"Hiring a Private Carter — DSNY","url":"https://www.nyc.gov/site/dsny/businesses/setup-operations/hiring-a-private-carter.page","pageDate":null},"checked":"2026-11-06"},{"text":"Commercial C&D has to go to a C&D handling facility, such as a transfer station or recycler.","quote":{"quote":"Commercial C&D waste must be transported to a C&D debris handling facility, such as a transfer station or recycler.","title":"Draft Solid Waste Management Plan 2026 — DSNY (PDF)","url":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/solid-waste-management/2026-swmp/draft-swmp-2026.pdf","pageDate":null},"checked":"2026-11-06"},{"text":"Non-putrescible transfer stations take recyclables and C&D.","quote":{"quote":"Non-putrescible transfer stations accept recyclables and C&D.","title":"Draft Solid Waste Management Plan 2026 — DSNY (PDF)","url":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/solid-waste-management/2026-swmp/draft-swmp-2026.pdf","pageDate":null},"checked":"2026-11-06"},{"text":null,"quote":{"quote":"Construction and demolition debris means waste generated from building demolition, construction, alteration, or excavation work. This is excluded from the CWZ Program.","title":"Commercial Waste Zone notice, Staten Island and Midtown South, 2026-08-28 — BIC (PDF)","url":"https://www.nyc.gov/assets/bic/downloads/pdf/notices/notice-commercial-waste-zone-staten-island-and-midtown-south-implementation-08-28-2026.pdf","pageDate":null},"checked":"2026-11-06"},{"text":"Asbestos is hazardous waste. Never put it in trash or recycling; use a hazardous-material disposal company.","quote":{"quote":"Asbestos is hazardous waste and should NEVER be disposed of with trash or recycling.","title":"Construction Debris — DSNY","url":"https://www.nyc.gov/site/dsny/collection/get-rid-of/construction-debris.page","pageDate":null},"checked":"2026-11-06"},{"text":"Dumping debris anywhere, public or private, is illegal: fines up to $18,000 and the vehicle can be impounded.","quote":{"quote":"If you are the owner or driver of a vehicle used for illegal dumping, you may be fined up to $18,000 and the vehicle used for dumping may be impounded.","title":"Illegal Dumping — DSNY","url":"https://www.nyc.gov/site/dsny/what-we-do/cleaning/illegal-dumping.page","pageDate":null},"checked":"2026-11-06"},{"text":null,"quote":{"quote":"This form may be used to satisfy the tracking document requirements of section 364-5.1 for the transport of C&D Debris.","title":"Part 360 Series Waste Tracking Document — C&D Debris — NYS DEC (PDF)","url":"https://dec.ny.gov/sites/default/files/2025-01/cdtracking.pdf","pageDate":null},"checked":"2026-11-06"}],"warnings":[{"text":"DSNY's residential garbage collection: not for construction and demolition waste generated by professional contractors.","quote":{"quote":"Construction and demolition waste generated by professional contractors cannot be discarded as residential garbage.","title":"Construction Debris — DSNY","url":"https://www.nyc.gov/site/dsny/collection/get-rid-of/construction-debris.page","pageDate":null},"checked":"2026-11-06"}],"programs":[{"name":"BIC hauler lookup — C&D registrants (Class 2)","url":"https://data.cityofnewyork.us/d/cspg-yi7g","text":"Companies listed are authorized to remove only construction/demolition waste.","quote":{"quote":"have been issued registrations by the Business Integrity Commission authorizing them to collect, and remove only waste materials resulting from building demolition, construction, alteration or excavation","title":"Construction Demolition Registrants — NYC Open Data (BIC)","url":"https://data.cityofnewyork.us/d/cspg-yi7g","pageDate":null},"checked":"2026-11-06"},{"name":"BIC hauler lookup — licensed carters","url":"https://data.cityofnewyork.us/d/867j-5pgi","text":"Licensees can collect every type of trade waste.","quote":{"quote":"are authorized to collect and remove all types of trade waste covered by Local Law 42 of 1996","title":"Trade Waste Hauler Licensees — NYC Open Data (BIC)","url":"https://data.cityofnewyork.us/d/867j-5pgi","pageDate":null},"checked":"2026-11-06"},{"name":"Reuse instead of the dumpster (DSNY's list)","url":"https://www.nyc.gov/site/dsny/collection/get-rid-of/construction-debris.page","text":null,"quote":{"quote":"Resources for reusing and exchanging building materials:","title":"Construction Debris — DSNY","url":"https://www.nyc.gov/site/dsny/collection/get-rid-of/construction-debris.page","pageDate":null},"checked":"2026-11-06"}],"business":[{"name":"A J Recycling Inc. (DSNY transfer station permit 4280)","business":"Depends","householdOnly":false,"words":"DSNY lists it as a permitted non-putrescible (C&D) private transfer station.","quote":{"quote":"A J Recycling Inc. (4280)","title":"Waste Equity Law data appendix, calendar year 2025 — DSNY (permitted private transfer stations, Excel)","url":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"not published by DSNY","hours":"not published by DSNY","appointment":null,"address":"325 Faile Street, Bronx","borough":"Bronx","phone":null,"link":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","checked":"2026-11-06"},{"name":"Bronx Transfer LLC (DSNY transfer station permit 4402)","business":"Depends","householdOnly":false,"words":"DSNY lists it as a permitted non-putrescible (C&D) private transfer station.","quote":{"quote":"Bronx Transfer LLC (4402)","title":"Waste Equity Law data appendix, calendar year 2025 — DSNY (permitted private transfer stations, Excel)","url":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"not published by DSNY","hours":"not published by DSNY","appointment":null,"address":"216-218 Manida Street, Bronx","borough":"Bronx","phone":null,"link":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","checked":"2026-11-06"},{"name":"John Danna & Sons, Inc. (DSNY transfer station permit 1104)","business":"Depends","householdOnly":false,"words":"DSNY lists it as a permitted non-putrescible (C&D) private transfer station.","quote":{"quote":"John Danna & Sons, Inc. (1104)","title":"Waste Equity Law data appendix, calendar year 2025 — DSNY (permitted private transfer stations, Excel)","url":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"not published by DSNY","hours":"not published by DSNY","appointment":null,"address":"318 Bryant Avenue, Bronx","borough":"Bronx","phone":null,"link":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","checked":"2026-11-06"},{"name":"Aspha LLC. (DSNY transfer station permit 1120)","business":"Depends","householdOnly":false,"words":"DSNY lists it as a permitted non-putrescible (C&D) private transfer station.","quote":{"quote":"Aspha LLC. (1120)","title":"Waste Equity Law data appendix, calendar year 2025 — DSNY (permitted private transfer stations, Excel)","url":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"not published by DSNY","hours":"not published by DSNY","appointment":null,"address":"1264 Viele Avenue, Bronx","borough":"Bronx","phone":null,"link":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","checked":"2026-11-06"},{"name":"Zevel Transfer, LLC (DSNY transfer station permit 1113)","business":"Depends","householdOnly":false,"words":"DSNY lists it as a permitted non-putrescible (C&D) private transfer station.","quote":{"quote":"Zevel Transfer, LLC (1113)","title":"Waste Equity Law data appendix, calendar year 2025 — DSNY (permitted private transfer stations, Excel)","url":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"not published by DSNY","hours":"not published by DSNY","appointment":null,"address":"620 Truxton Street, Bronx","borough":"Bronx","phone":null,"link":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","checked":"2026-11-06"},{"name":"Empire Recycling (DSNY transfer station permit 2117)","business":"Depends","householdOnly":false,"words":"DSNY lists it as a permitted non-putrescible (C&D) private transfer station.","quote":{"quote":"Empire Recycling (2117)","title":"Waste Equity Law data appendix, calendar year 2025 — DSNY (permitted private transfer stations, Excel)","url":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"not published by DSNY","hours":"not published by DSNY","appointment":null,"address":"538-545 Stewart Avenue, Brooklyn","borough":"Brooklyn","phone":null,"link":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","checked":"2026-11-06"},{"name":"Atlas Roll-Off Corp. (DSNY transfer station permit 2053)","business":"Depends","householdOnly":false,"words":"DSNY lists it as a permitted non-putrescible (C&D) private transfer station.","quote":{"quote":"Atlas Roll-Off Corp. (2053)","title":"Waste Equity Law data appendix, calendar year 2025 — DSNY (permitted private transfer stations, Excel)","url":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"not published by DSNY","hours":"not published by DSNY","appointment":null,"address":"889 Essex Street, Brooklyn","borough":"Brooklyn","phone":null,"link":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","checked":"2026-11-06"},{"name":"City Recycling Corp. (DSNY transfer station permit 2118)","business":"Depends","householdOnly":false,"words":"DSNY lists it as a permitted non-putrescible (C&D) private transfer station.","quote":{"quote":"City Recycling Corp. (2118)","title":"Waste Equity Law data appendix, calendar year 2025 — DSNY (permitted private transfer stations, Excel)","url":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"not published by DSNY","hours":"not published by DSNY","appointment":null,"address":"151 Anthony Street, Brooklyn","borough":"Brooklyn","phone":null,"link":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","checked":"2026-11-06"},{"name":"Cooper Tank & Welding Inc. (DSNY transfer station permit 4233)","business":"Depends","householdOnly":false,"words":"DSNY lists it as a permitted non-putrescible (C&D) private transfer station.","quote":{"quote":"Cooper Tank & Welding Inc. (4233)","title":"Waste Equity Law data appendix, calendar year 2025 — DSNY (permitted private transfer stations, Excel)","url":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"not published by DSNY","hours":"not published by DSNY","appointment":null,"address":"222 Maspeth Avenue, Brooklyn","borough":"Brooklyn","phone":null,"link":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","checked":"2026-11-06"},{"name":"Decostole Carting Co. (DSNY transfer station permit 2011)","business":"Depends","householdOnly":false,"words":"DSNY lists it as a permitted non-putrescible (C&D) private transfer station.","quote":{"quote":"Decostole Carting Co. (2011)","title":"Waste Equity Law data appendix, calendar year 2025 — DSNY (permitted private transfer stations, Excel)","url":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"not published by DSNY","hours":"not published by DSNY","appointment":null,"address":"1481 Troy Avenue, Brooklyn","borough":"Brooklyn","phone":null,"link":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","checked":"2026-11-06"},{"name":"Scott Avenue Recycling, LLC (DSNY transfer station permit 4218)","business":"Depends","householdOnly":false,"words":"DSNY lists it as a permitted non-putrescible (C&D) private transfer station.","quote":{"quote":"Scott Avenue Recycling, LLC (4218)","title":"Waste Equity Law data appendix, calendar year 2025 — DSNY (permitted private transfer stations, Excel)","url":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"not published by DSNY","hours":"not published by DSNY","appointment":null,"address":"594 Scholes Street, Brooklyn","borough":"Brooklyn","phone":null,"link":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","checked":"2026-11-06"},{"name":"Brooklyn C&D, LLC. (DSNY transfer station permit 4266)","business":"Depends","householdOnly":false,"words":"DSNY lists it as a permitted non-putrescible (C&D) private transfer station.","quote":{"quote":"Brooklyn C&D, LLC. (4266)","title":"Waste Equity Law data appendix, calendar year 2025 — DSNY (permitted private transfer stations, Excel)","url":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"not published by DSNY","hours":"not published by DSNY","appointment":null,"address":"548 Varick Avenue, Brooklyn","borough":"Brooklyn","phone":null,"link":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","checked":"2026-11-06"},{"name":"Empire Recycling Services (DSNY transfer station permit 2115)","business":"Depends","householdOnly":false,"words":"DSNY lists it as a permitted non-putrescible (C&D) private transfer station.","quote":{"quote":"Empire Recycling Services (2115)","title":"Waste Equity Law data appendix, calendar year 2025 — DSNY (permitted private transfer stations, Excel)","url":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"not published by DSNY","hours":"not published by DSNY","appointment":null,"address":"686 Morgan Avenue, Brooklyn","borough":"Brooklyn","phone":null,"link":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","checked":"2026-11-06"},{"name":"Waste Management of NY, LLC (DSNY transfer station permit 2222)","business":"Depends","householdOnly":false,"words":"DSNY lists it as a permitted non-putrescible (C&D) private transfer station.","quote":{"quote":"Waste Management of NY, LLC (2222)","title":"Waste Equity Law data appendix, calendar year 2025 — DSNY (permitted private transfer stations, Excel)","url":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"not published by DSNY","hours":"not published by DSNY","appointment":null,"address":"75 Thomas Street, Brooklyn","borough":"Brooklyn","phone":null,"link":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","checked":"2026-11-06"},{"name":"Cooper Recycling. (DSNY transfer station permit 4267)","business":"Depends","householdOnly":false,"words":"DSNY lists it as a permitted non-putrescible (C&D) private transfer station.","quote":{"quote":"Cooper Recycling. (4267)","title":"Waste Equity Law data appendix, calendar year 2025 — DSNY (permitted private transfer stations, Excel)","url":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"not published by DSNY","hours":"not published by DSNY","appointment":null,"address":"123 Varick Avenue, Brooklyn","borough":"Brooklyn","phone":null,"link":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","checked":"2026-11-06"},{"name":"American Recycling (DSNY transfer station permit 3662)","business":"Depends","householdOnly":false,"words":"DSNY lists it as a permitted non-putrescible (C&D) private transfer station.","quote":{"quote":"American Recycling (3662)","title":"Waste Equity Law data appendix, calendar year 2025 — DSNY (permitted private transfer stations, Excel)","url":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"not published by DSNY","hours":"not published by DSNY","appointment":null,"address":"172-33 Douglas Avenue, Queens","borough":"Queens","phone":null,"link":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","checked":"2026-11-06"},{"name":"Crown Container Co. (DSNY transfer station permit 3613)","business":"Depends","householdOnly":false,"words":"DSNY lists it as a permitted non-putrescible (C&D) private transfer station.","quote":{"quote":"Crown Container Co. (3613)","title":"Waste Equity Law data appendix, calendar year 2025 — DSNY (permitted private transfer stations, Excel)","url":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"not published by DSNY","hours":"not published by DSNY","appointment":null,"address":"126-46 34th Avenue, Queens","borough":"Queens","phone":null,"link":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","checked":"2026-11-06"},{"name":"New Style Recycling Corp. (DSNY transfer station permit 3327)","business":"Depends","householdOnly":false,"words":"DSNY lists it as a permitted non-putrescible (C&D) private transfer station.","quote":{"quote":"New Style Recycling Corp. (3327)","title":"Waste Equity Law data appendix, calendar year 2025 — DSNY (permitted private transfer stations, Excel)","url":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"not published by DSNY","hours":"not published by DSNY","appointment":null,"address":"49-10 Grand Avenue, Queens","borough":"Queens","phone":null,"link":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","checked":"2026-11-06"},{"name":"Regal Recycling Co. Inc. (DSNY transfer station permit 4336)","business":"Depends","householdOnly":false,"words":"DSNY lists it as a permitted non-putrescible (C&D) private transfer station.","quote":{"quote":"Regal Recycling Co. Inc. (4336)","title":"Waste Equity Law data appendix, calendar year 2025 — DSNY (permitted private transfer stations, Excel)","url":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"not published by DSNY","hours":"not published by DSNY","appointment":null,"address":"172-06 Douglas Avenue, Queens","borough":"Queens","phone":null,"link":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","checked":"2026-11-06"},{"name":"Thomas Novelli Contracting Corp. (DSNY transfer station permit 4247)","business":"Depends","householdOnly":false,"words":"DSNY lists it as a permitted non-putrescible (C&D) private transfer station.","quote":{"quote":"Thomas Novelli Contracting Corp. (4247)","title":"Waste Equity Law data appendix, calendar year 2025 — DSNY (permitted private transfer stations, Excel)","url":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"not published by DSNY","hours":"not published by DSNY","appointment":null,"address":"94-20 Merrick Boulevard, Queens","borough":"Queens","phone":null,"link":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","checked":"2026-11-06"},{"name":"Staten Island C&D LLC (DSNY transfer station permit 3419)","business":"Depends","householdOnly":false,"words":"DSNY lists it as a permitted non-putrescible (C&D) private transfer station.","quote":{"quote":"Staten Island C&D LLC (3419)","title":"Waste Equity Law data appendix, calendar year 2025 — DSNY (permitted private transfer stations, Excel)","url":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"not published by DSNY","hours":"not published by DSNY","appointment":null,"address":"11 Ferry Street, Staten Island","borough":"Staten Island","phone":null,"link":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","checked":"2026-11-06"},{"name":"North Shore Waste Solutions (DSNY transfer station permit 3476)","business":"Depends","householdOnly":false,"words":"DSNY lists it as a permitted non-putrescible (C&D) private transfer station.","quote":{"quote":"North Shore Waste Solutions  (3476)","title":"Waste Equity Law data appendix, calendar year 2025 — DSNY (permitted private transfer stations, Excel)","url":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"not published by DSNY","hours":"not published by DSNY","appointment":null,"address":"25 Van Street, Staten Island","borough":"Staten Island","phone":null,"link":"https://www.nyc.gov/assets/dsny/downloads/resources/reports/waste-equity-law/2025/waste-equity-data-cy-2025.xlsx","checked":"2026-11-06"},{"name":"Any BIC-licensed carter or BIC Class 2 C&D registrant (dumpster or haul-away)","business":"Yes","householdOnly":false,"words":null,"quote":{"quote":"authorizing them to collect, and remove only waste materials resulting from building demolition, construction, alteration or excavation","title":"Construction Demolition Registrants — NYC Open Data (BIC)","url":"https://data.cityofnewyork.us/d/cspg-yi7g","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":null,"hours":null,"appointment":null,"address":null,"borough":null,"phone":null,"link":"https://data.cityofnewyork.us/d/cspg-yi7g","checked":"2026-11-06"}],"notSettled":["No official page that could be read says plainly whether a contractor carrying debris from its own job in its own vehicle needs the Business Integrity Commission's Class 2 registration. The safe route is a licensed or registered hauler or a dumpster, or ask the Business Integrity Commission.","The Sanitation Department's list of permitted transfer stations gives no fees or hours, and does not say whether they take a load brought in by a contractor: call first. None is in Manhattan.","Whether a small renovation needs New York State's C&D tracking document is not said on the form itself: ask the hauler or the facility that takes the load.","Lead-paint debris from buildings built before 1978 has its own rules, which were not researched here."],"twoAnswers":[{"topic":"Can a contractor haul its own debris? The city's pages do not settle it","notes":[],"sides":[{"quote":"You need a Class 1 Self Hauler Registration if you or your business removes its own waste. This does not include construction and demolition debris.","title":"Self Hauler Registration — NYC Business (BIC)","url":"https://nyc-business.nyc.gov/nycbusiness/description/self-hauler-registration","pageDate":null},{"quote":"It is unlawful for any person to remove, collect or dispose of trade waste generated in the course of a person's or firm's business without first having registered with the BIC.","title":"Hiring a Private Carter — DSNY","url":"https://www.nyc.gov/site/dsny/businesses/setup-operations/hiring-a-private-carter.page","pageDate":null}]}],"page":"/job-check/nyc/waste/c-and-d/"},"porcelain-fixtures":{"id":"porcelain-fixtures","name":"Old toilets, sinks and tubs","confirmed":true,"seeMaterial":"c-and-d","rules":[{"text":"DSNY: contractors arrange disposal of fixtures like heaters, sinks and tubs themselves.","quote":{"quote":"Private contractors should arrange for disposal of debris like heaters, sinks, and tubs.","title":"Construction Debris — DSNY","url":"https://www.nyc.gov/site/dsny/collection/get-rid-of/construction-debris.page","pageDate":null},"checked":"2026-11-06"},{"text":"DSNY's curbside 'bulk item' route for sinks, toilets and tubs is the DIY (non-professional) one.","quote":{"quote":"For large items – like cabinetry, drywall, siding, sinks, toilets, and tubs – that are too large to fit in a bin, follow rules for large (bulk) items :","title":"Construction Debris — DSNY","url":"https://www.nyc.gov/site/dsny/collection/get-rid-of/construction-debris.page","pageDate":null},"checked":"2026-11-06"}],"warnings":[{"text":"DSNY's residential garbage collection: not for construction and demolition waste generated by professional contractors.","quote":{"quote":"Construction and demolition waste generated by professional contractors cannot be discarded as residential garbage.","title":"Construction Debris — DSNY","url":"https://www.nyc.gov/site/dsny/collection/get-rid-of/construction-debris.page","pageDate":null},"checked":"2026-11-06"}],"programs":[],"business":[],"notSettled":["No official city source treats porcelain on its own, and no porcelain recycling program was found. Cast-iron tubs and sinks are metal and may go to a scrap metal processor instead: call first."],"twoAnswers":[],"page":"/job-check/nyc/waste/c-and-d/"},"scrap-metal":{"id":"scrap-metal","name":"Water heaters, boilers, old ranges, panels, pipe and other metal","confirmed":true,"seeMaterial":null,"rules":[{"text":"Contractors handle disposal of old heaters, sinks and tubs; DSNY doesn't take them from a contractor's job.","quote":{"quote":"Private contractors should arrange for disposal of debris like heaters, sinks, and tubs.","title":"Construction Debris — DSNY","url":"https://www.nyc.gov/site/dsny/collection/get-rid-of/construction-debris.page","pageDate":null},"checked":"2026-11-06"},{"text":null,"quote":{"quote":"For large items – like dishwashers, microwaves, ovens and ranges, washers and dryers, and water heaters – that are too large to fit in a bin or bag, follow the rules for large (bulk) items :","title":"Appliances — DSNY","url":"https://www.nyc.gov/site/dsny/collection/get-rid-of/appliances.page","pageDate":null},"checked":"2026-11-06"},{"text":"A business that buys and processes scrap metal in NYC must hold a DCWP Scrap Metal Processor license.","quote":{"quote":"A person or business must have a Scrap Metal Processor license if operating or maintaining a business engaged primarily in the purchase, processing, and shipment of ferrous and/or non-ferrous scrap.","title":"Scrap Metal Processor License Application Checklist — DCWP","url":"https://www.nyc.gov/site/dca/businesses/license-checklist-scrap-metal-processor.page","pageDate":null},"checked":"2026-11-06"},{"text":null,"quote":{"quote":"It is unlawful for any person to remove, collect or dispose of trade waste generated in the course of a person's or firm's business without first having registered with the BIC.","title":"Hiring a Private Carter — DSNY","url":"https://www.nyc.gov/site/dsny/businesses/setup-operations/hiring-a-private-carter.page","pageDate":null},"checked":"2026-11-06"}],"warnings":[{"text":"DSNY's residential garbage collection: not for construction and demolition waste generated by professional contractors.","quote":{"quote":"Construction and demolition waste generated by professional contractors cannot be discarded as residential garbage.","title":"Construction Debris — DSNY","url":"https://www.nyc.gov/site/dsny/collection/get-rid-of/construction-debris.page","pageDate":null},"checked":"2026-11-06"}],"programs":[],"business":[{"name":"Alpha Recycling, Inc.","business":"Depends","householdOnly":false,"words":"Holds an active NYC DCWP Scrap Metal Processor license (a business 'engaged primarily in the purchase, processing, and shipment of ferrous and/or non-ferrous scrap').","quote":{"quote":"2021512-DCA","title":"Issued Licenses (DCWP), active Scrap Metal Processor licenses — NYC Open Data","url":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":null,"hours":null,"appointment":null,"address":"4199 Boston Road, Bronx, NY 10466","borough":"Bronx","phone":"7189442300","link":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","checked":"2026-11-06"},{"name":"Alpha Recycling, Inc.","business":"Depends","householdOnly":false,"words":"Holds an active NYC DCWP Scrap Metal Processor license (a business 'engaged primarily in the purchase, processing, and shipment of ferrous and/or non-ferrous scrap').","quote":{"quote":"1350511-DCA","title":"Issued Licenses (DCWP), active Scrap Metal Processor licenses — NYC Open Data","url":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":null,"hours":null,"appointment":null,"address":"1641 E 233Rd St, Bronx, NY 10466","borough":"Bronx","phone":"7189442300","link":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","checked":"2026-11-06"},{"name":"American Scrap Metal Inc.","business":"Depends","householdOnly":false,"words":"Holds an active NYC DCWP Scrap Metal Processor license (a business 'engaged primarily in the purchase, processing, and shipment of ferrous and/or non-ferrous scrap').","quote":{"quote":"2078086-DCA","title":"Issued Licenses (DCWP), active Scrap Metal Processor licenses — NYC Open Data","url":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":null,"hours":null,"appointment":null,"address":"1791 Webster Avenue, Bronx, NY 10457","borough":"Bronx","phone":"7182948400","link":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","checked":"2026-11-06"},{"name":"Az Metal Recycling Inc","business":"Depends","householdOnly":false,"words":"Holds an active NYC DCWP Scrap Metal Processor license (a business 'engaged primarily in the purchase, processing, and shipment of ferrous and/or non-ferrous scrap').","quote":{"quote":"2118761-DCWP","title":"Issued Licenses (DCWP), active Scrap Metal Processor licenses — NYC Open Data","url":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":null,"hours":null,"appointment":null,"address":"638 Longfellow Avenue, Hunts Point, NY 10474","borough":"Bronx","phone":"(718) 838-0787","link":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","checked":"2026-11-06"},{"name":"Bronx Junk Car Depot Llc","business":"Depends","householdOnly":false,"words":"Holds an active NYC DCWP Scrap Metal Processor license (a business 'engaged primarily in the purchase, processing, and shipment of ferrous and/or non-ferrous scrap').","quote":{"quote":"2006780-DCA","title":"Issued Licenses (DCWP), active Scrap Metal Processor licenses — NYC Open Data","url":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":null,"hours":null,"appointment":null,"address":"1313 Viele Ave, Bronx, NY 10474","borough":"Bronx","phone":"7186201981","link":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","checked":"2026-11-06"},{"name":"Bronx Scrap Metal Inc","business":"Depends","householdOnly":false,"words":"Holds an active NYC DCWP Scrap Metal Processor license (a business 'engaged primarily in the purchase, processing, and shipment of ferrous and/or non-ferrous scrap').","quote":{"quote":"2075527-DCA","title":"Issued Licenses (DCWP), active Scrap Metal Processor licenses — NYC Open Data","url":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":null,"hours":null,"appointment":null,"address":"2371 Exterior Street, Fordham Manor, NY 10468","borough":"Bronx","phone":"6468298038","link":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","checked":"2026-11-06"},{"name":"Bronx'S Best Metal Recycling Inc","business":"Depends","householdOnly":false,"words":"Holds an active NYC DCWP Scrap Metal Processor license (a business 'engaged primarily in the purchase, processing, and shipment of ferrous and/or non-ferrous scrap').","quote":{"quote":"2125821-DCWP","title":"Issued Licenses (DCWP), active Scrap Metal Processor licenses — NYC Open Data","url":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":null,"hours":null,"appointment":null,"address":"825 Edgewater Rd, Bronx, NY 10474","borough":"Bronx","phone":"(201) 705-2619","link":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","checked":"2026-11-06"},{"name":"E.I.G. Auto Salvage Inc.","business":"Depends","householdOnly":false,"words":"Holds an active NYC DCWP Scrap Metal Processor license (a business 'engaged primarily in the purchase, processing, and shipment of ferrous and/or non-ferrous scrap').","quote":{"quote":"2051918-DCA","title":"Issued Licenses (DCWP), active Scrap Metal Processor licenses — NYC Open Data","url":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":null,"hours":null,"appointment":null,"address":"3515 Heathcote Ave, Bronx, NY 10475","borough":"Bronx","phone":"9144505716","link":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","checked":"2026-11-06"},{"name":"Optimum Metals Inc.","business":"Depends","householdOnly":false,"words":"Holds an active NYC DCWP Scrap Metal Processor license (a business 'engaged primarily in the purchase, processing, and shipment of ferrous and/or non-ferrous scrap').","quote":{"quote":"2117526-DCWP","title":"Issued Licenses (DCWP), active Scrap Metal Processor licenses — NYC Open Data","url":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":null,"hours":null,"appointment":null,"address":"1287 E Bay Ave, Bronx, NY 10474","borough":"Bronx","phone":"(718) 374-5219","link":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","checked":"2026-11-06"},{"name":"Pascap Co., Inc.","business":"Depends","householdOnly":false,"words":"Holds an active NYC DCWP Scrap Metal Processor license (a business 'engaged primarily in the purchase, processing, and shipment of ferrous and/or non-ferrous scrap').","quote":{"quote":"0437184-DCA","title":"Issued Licenses (DCWP), active Scrap Metal Processor licenses — NYC Open Data","url":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":null,"hours":null,"appointment":null,"address":"4250 Boston Road, Bronx, NY 10475","borough":"Bronx","phone":"7183257200","link":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","checked":"2026-11-06"},{"name":"Pascap Co., Inc.","business":"Depends","householdOnly":false,"words":"Holds an active NYC DCWP Scrap Metal Processor license (a business 'engaged primarily in the purchase, processing, and shipment of ferrous and/or non-ferrous scrap').","quote":{"quote":"0764024-DCA","title":"Issued Licenses (DCWP), active Scrap Metal Processor licenses — NYC Open Data","url":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":null,"hours":null,"appointment":null,"address":"4251 Boston Road, Bronx, NY 10466","borough":"Bronx","phone":"7183257200","link":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","checked":"2026-11-06"},{"name":"Bronx Metals Recycling","business":"Depends","householdOnly":false,"words":"Holds an active NYC DCWP Scrap Metal Processor license (a business 'engaged primarily in the purchase, processing, and shipment of ferrous and/or non-ferrous scrap').","quote":{"quote":"1266454-DCA","title":"Issued Licenses (DCWP), active Scrap Metal Processor licenses — NYC Open 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Data","url":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":null,"hours":null,"appointment":null,"address":"267 Hooker Pl, Staten Island, NY 10303","borough":"Staten Island","phone":"7187279674","link":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","checked":"2026-11-06"},{"name":"Meredith Marine Terminal Llc","business":"Depends","householdOnly":false,"words":"Holds an active NYC DCWP Scrap Metal Processor license (a business 'engaged primarily in the purchase, processing, and shipment of ferrous and/or non-ferrous scrap').","quote":{"quote":"2134080-DCWP","title":"Issued Licenses (DCWP), active Scrap Metal Processor licenses — NYC Open Data","url":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":null,"hours":null,"appointment":null,"address":"364 Meredith Ave, Staten Island, NY 10314","borough":"Staten Island","phone":"(718) 720-2186","link":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","checked":"2026-11-06"},{"name":"North Shore Waste Solutions Llc","business":"Depends","householdOnly":false,"words":"Holds an active NYC DCWP Scrap Metal Processor license (a business 'engaged primarily in the purchase, processing, and shipment of ferrous and/or non-ferrous scrap').","quote":{"quote":"2108585-DCA","title":"Issued Licenses (DCWP), active Scrap Metal Processor licenses — NYC Open Data","url":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":null,"hours":null,"appointment":null,"address":"25 Van St, Staten Island, NY 10310","borough":"Staten Island","phone":"7187207220","link":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","checked":"2026-11-06"},{"name":"J & J Recycling","business":"Depends","householdOnly":false,"words":"Holds an active NYC DCWP Scrap Metal Processor license (a business 'engaged primarily in the purchase, processing, and shipment of ferrous and/or non-ferrous scrap').","quote":{"quote":"2059633-DCA","title":"Issued Licenses (DCWP), active Scrap Metal Processor licenses — NYC Open Data","url":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":null,"hours":null,"appointment":null,"address":"1641 Richmond Ter, Staten Island, NY 10310","borough":"Staten Island","phone":"7182733000","link":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","checked":"2026-11-06"},{"name":"Brooklyn Resource Recovery Inc","business":"Depends","householdOnly":false,"words":"Holds an active NYC DCWP Scrap Metal Processor license (a business 'engaged primarily in the purchase, processing, and shipment of ferrous and/or non-ferrous scrap').","quote":{"quote":"2124881-DCWP","title":"Issued Licenses (DCWP), active Scrap Metal Processor licenses — NYC Open Data","url":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":null,"hours":null,"appointment":null,"address":"5721 Preston Ct, Brooklyn, NY 11234","borough":null,"phone":"9175761115","link":"https://data.cityofnewyork.us/resource/w7w3-xahh.json?business_category=Scrap%20Metal%20Processor&license_status=Active&$limit=500","checked":"2026-11-06"}],"notSettled":["A DCWP license shows a scrap processor is licensed. It does not say whether it takes whole water heaters or boilers, from whom, or whether it pays or charges: call first.","Old boilers can have asbestos insulation, and asbestos has its own rules: see the construction debris rules.","Whether taking your own scrap to a processor needs a Business Integrity Commission registration was not settled by any official page that could be read."],"twoAnswers":[],"page":"/job-check/nyc/waste/scrap-metal/"},"refrigerant-appliances":{"id":"refrigerant-appliances","name":"Appliances with refrigerant (window and through-wall AC, mini-splits, refrigerators, dehumidifiers)","confirmed":true,"seeMaterial":null,"rules":[{"text":"Businesses must hire private carters, and a business that books it can get a Notice of Violation.","quote":{"quote":"Service is available for residents ONLY. Businesses must hire private carters to dispose of CFC appliances. Appointments made by a business may result in a Notice of Violation.","title":"CFC Removal — DSNY","url":"https://www.nyc.gov/site/dsny/collection/get-rid-of/cfc-removal.page","pageDate":null},"checked":"2026-11-06"},{"text":null,"quote":{"quote":"Some newer appliances contain R600a or R32 refrigerant, which we CANNOT collect.","title":"CFC Removal — DSNY","url":"https://www.nyc.gov/site/dsny/collection/get-rid-of/cfc-removal.page","pageDate":null},"checked":"2026-11-06"},{"text":"It is illegal to vent refrigerant on purpose while servicing, repairing or disposing of AC or refrigeration equipment.","quote":{"quote":"prohibit individuals from intentionally venting ozone-depleting substances (ODS) or their substitutes while maintaining, servicing, repairing, or disposing of air-conditioning or refrigeration equipment","title":"Stationary Refrigeration — Prohibition on Venting Refrigerants — US EPA","url":"https://www.epa.gov/section608/stationary-refrigeration-prohibition-venting-refrigerants","pageDate":null},"checked":"2026-11-06"},{"text":null,"quote":{"quote":"The final person in the disposal chain (such as a scrap metal recycler or landfill owner) is responsible for ensuring that refrigerant is recovered from equipment before its final disposal.","title":"Stationary Refrigeration Safe Disposal Requirements — US EPA","url":"https://www.epa.gov/section608/stationary-refrigeration-safe-disposal-requirements","pageDate":null},"checked":"2026-11-06"},{"text":"If you bring in a unit that's already been emptied, the recycler must keep your signed statement: who recovered the refrigerant, their address, and the date.","quote":{"quote":"The signed statement must include the name and address of the person who recovered the refrigerant, and the date that the refrigerant was recovered.","title":"Stationary Refrigeration Safe Disposal Requirements — US EPA","url":"https://www.epa.gov/section608/stationary-refrigeration-safe-disposal-requirements","pageDate":null},"checked":"2026-11-06"},{"text":null,"quote":{"quote":"must have refrigerant recovered in accordance with EPA's requirements for servicing prior to their disposal","title":"Stationary Refrigeration Safe Disposal Requirements — US EPA","url":"https://www.epa.gov/section608/stationary-refrigeration-safe-disposal-requirements","pageDate":null},"checked":"2026-11-06"}],"warnings":[{"text":"DSNY SAFE Disposal Events: residents only, no businesses or commercial vehicles.","quote":{"quote":"NOTE: These events are for NYC residents ONLY. NO businesses or commercial vehicles.","title":"SAFE Disposal Events — DSNY","url":"https://www.nyc.gov/site/dsny/what-we-do/programs/safe-disposal-events.page","pageDate":null},"checked":"2026-11-06"},{"text":null,"quote":{"quote":"Appointments made by a business may result in a Notice of Violation.","title":"CFC Removal — DSNY","url":"https://www.nyc.gov/site/dsny/collection/get-rid-of/cfc-removal.page","pageDate":null},"checked":"2026-11-06"},{"place":{"name":"DSNY CFC/Freon removal appointment (curbside)","business":"No","householdOnly":true,"words":"\"Service is available for residents ONLY. Businesses must hire private carters to dispose of CFC appliances. Appointments made by a business may result in a Notice of Violation.\"","quote":{"quote":"Service is available for residents ONLY.","title":"CFC Removal — DSNY","url":"https://www.nyc.gov/site/dsny/collection/get-rid-of/cfc-removal.page","pageDate":null},"quantityLimit":"Up to 10 appliances can be scheduled per appointment.","vehicleLimit":null,"fee":"free (DSNY program)","hours":null,"appointment":"Call 311 or book online; up to 10 appliances per appointment.","address":null,"borough":null,"phone":null,"link":"https://www.nyc.gov/site/dsny/collection/get-rid-of/cfc-removal.page","checked":"2026-11-06"}},{"place":{"name":"SAFE Disposal Events","business":"No","householdOnly":true,"words":"Residents only, and no CFC appliances at all.","quote":{"quote":"NOTE: We DO NOT accept plug-in appliances (microwaves, vacuum cleaners, box fans) or ones containing CFCs.","title":"SAFE Disposal Events — DSNY","url":"https://www.nyc.gov/site/dsny/what-we-do/programs/safe-disposal-events.page","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":null,"hours":null,"appointment":null,"address":null,"borough":null,"phone":null,"link":"https://www.nyc.gov/site/dsny/what-we-do/programs/safe-disposal-events.page","checked":"2026-11-06"}}],"programs":[],"business":[{"name":"Licensed scrap metal processors (see the metal list)","business":"Depends","householdOnly":false,"words":"Under EPA rules the scrap recycler is the 'final person in the disposal chain'. Expect it to ask for proof the refrigerant was recovered (a signed statement) or to charge for recovering it.","quote":{"quote":"The final person in the disposal chain (such as a scrap metal recycler or landfill owner) is responsible for ensuring that refrigerant is recovered from equipment before its final disposal.","title":"Stationary Refrigeration Safe Disposal Requirements — US EPA","url":"https://www.epa.gov/section608/stationary-refrigeration-safe-disposal-requirements","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":null,"hours":null,"appointment":null,"address":null,"borough":null,"phone":null,"link":"https://www.epa.gov/section608/stationary-refrigeration-safe-disposal-requirements","checked":"2026-11-06"}],"notSettled":["Whether a window unit or a household fridge must be emptied by a certified technician before disposal was not confirmed here: EPA's rules for small appliances going for disposal differ from its servicing rules.","EPA's examples do not say whether a removed ductless mini-split counts as equipment taken apart on site or as equipment that goes into the waste stream whole, so which rule applies was not confirmed.","No official list was found of city businesses that recover refrigerant from appliances a contractor brings in."],"twoAnswers":[],"page":"/job-check/nyc/waste/refrigerant-appliances/"},"batteries":{"id":"batteries","name":"Batteries (rechargeable/lithium-ion, button cell, lead-acid, alkaline)","confirmed":true,"seeMaterial":null,"rules":[{"text":"It is illegal for anyone in NYS to throw covered rechargeable batteries in the trash.","quote":{"quote":"Under the Law, it is illegal for any person to throw covered rechargeable batteries in the trash.","title":"Rechargeable Battery Recycling — NYS DEC","url":"https://dec.ny.gov/environmental-protection/recycling-composting/rechargeable-battery-recycling","pageDate":null},"checked":"2026-11-06"},{"text":null,"quote":{"quote":"Accept during normal business hours, up to 10 batteries per day from any person regardless of whether such person purchases replacement batteries","title":"Rechargeable Battery Recycling — NYS DEC","url":"https://dec.ny.gov/environmental-protection/recycling-composting/rechargeable-battery-recycling","pageDate":null},"checked":"2026-11-06"},{"text":null,"quote":{"quote":"The law does not cover: any of the above-mentioned batteries/packs weighing 50 pounds or more","title":"Rechargeable Battery Recycling — NYS DEC","url":"https://dec.ny.gov/environmental-protection/recycling-composting/rechargeable-battery-recycling","pageDate":null},"checked":"2026-11-06"},{"text":null,"quote":{"quote":"accept batteries and embedded battery products for recycling from residents and conditionally exempt small quantity generators","title":"Rechargeable Battery Recycling — NYS DEC","url":"https://dec.ny.gov/environmental-protection/recycling-composting/rechargeable-battery-recycling","pageDate":null},"checked":"2026-11-06"},{"text":"Lead-acid batteries are illegal to put in the trash.","quote":{"quote":"Accept, free of charge, up to two used batteries per month from any individual, regardless of whether or not the individual purchases a new lead-acid battery.","title":"Lead-Acid Batteries — NYS DEC","url":"https://dec.ny.gov/environmental-protection/recycling-composting/lead-acid-batteries","pageDate":null},"checked":"2026-11-06"},{"text":"Most scrap metal recyclers take lead-acid batteries.","quote":{"quote":"Most scrap metal recyclers will accept lead-acid batteries for recycling.","title":"Lead-Acid Batteries — NYS DEC","url":"https://dec.ny.gov/environmental-protection/recycling-composting/lead-acid-batteries","pageDate":null},"checked":"2026-11-06"},{"text":"For businesses: alkaline batteries can go in regular trash except in large quantities.","quote":{"quote":"Alkaline batteries can be discarded with regular trash EXCEPT in large quantities.","title":"Electronics Handling (businesses) — DSNY","url":"https://www.nyc.gov/site/dsny/businesses/materials-handling/electronics-handling.page","pageDate":null},"checked":"2026-11-06"},{"text":null,"quote":{"quote":"NOTE: Batteries should be individually bagged or have ends/terminals taped before disposal.","title":"Batteries — DSNY","url":"https://www.nyc.gov/site/dsny/collection/get-rid-of/batteries.page","pageDate":null},"checked":"2026-11-06"}],"warnings":[{"text":null,"quote":{"quote":"NOTE: These events are for NYC residents ONLY. NO businesses or commercial vehicles.","title":"Special Waste Drop-Off — DSNY","url":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","pageDate":null},"checked":"2026-11-06"},{"text":"DSNY SAFE Disposal Events: residents only, no businesses or commercial vehicles.","quote":{"quote":"NOTE: These events are for NYC residents ONLY. NO businesses or commercial vehicles.","title":"SAFE Disposal Events — DSNY","url":"https://www.nyc.gov/site/dsny/what-we-do/programs/safe-disposal-events.page","pageDate":null},"checked":"2026-11-06"},{"place":{"name":"DSNY Special Waste Drop-Off — Bronx, Hunts Point","business":"No","householdOnly":true,"words":"\"These events are for NYC residents ONLY.","quote":{"quote":"NOTE: These events are for NYC residents ONLY. NO businesses or commercial vehicles.","title":"Special Waste Drop-Off — DSNY","url":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"free (DSNY program)","hours":"Tuesday - Saturday from 9:00 AM to 3:00 PM (closed legal holidays and during severe weather)","appointment":null,"address":"Farragut Street and the East River, next to the Fulton Fish Market","borough":"Bronx","phone":null,"link":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","checked":"2026-11-06"}},{"place":{"name":"DSNY Special Waste Drop-Off — Brooklyn, Greenpoint","business":"No","householdOnly":true,"words":"\"These events are for NYC residents ONLY.","quote":{"quote":"NOTE: These events are for NYC residents ONLY. NO businesses or commercial vehicles.","title":"Special Waste Drop-Off — DSNY","url":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"free (DSNY program)","hours":"Tuesday - Saturday from 9:00 AM to 3:00 PM (closed legal holidays and during severe weather)","appointment":null,"address":"459 North Henry Street (drop-off site near 530 Kingsland Avenue)","borough":"Brooklyn","phone":null,"link":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","checked":"2026-11-06"}},{"place":{"name":"DSNY Special Waste Drop-Off — Manhattan, Lower East Side/Two Bridges","business":"No","householdOnly":true,"words":"\"These events are for NYC residents ONLY.","quote":{"quote":"NOTE: These events are for NYC residents ONLY. NO businesses or commercial vehicles.","title":"Special Waste Drop-Off — DSNY","url":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"free (DSNY program)","hours":"Tuesday - Saturday from 9:00 AM to 3:00 PM (closed legal holidays and during severe weather)","appointment":null,"address":"74 Pike Slip between Cherry Street and South Street","borough":"Manhattan","phone":null,"link":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","checked":"2026-11-06"}},{"place":{"name":"DSNY Special Waste Drop-Off — Queens, College Point","business":"No","householdOnly":true,"words":"\"These events are for NYC residents ONLY.","quote":{"quote":"NOTE: These events are for NYC residents ONLY. NO businesses or commercial vehicles.","title":"Special Waste Drop-Off — DSNY","url":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"free (DSNY program)","hours":"Tuesday - Saturday from 9:00 AM to 3:00 PM (closed legal holidays and during severe weather)","appointment":null,"address":"30th Avenue, between 120th and 122nd Streets","borough":"Queens","phone":null,"link":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","checked":"2026-11-06"}},{"place":{"name":"DSNY Special Waste Drop-Off — Staten Island, Fresh Kills","business":"No","householdOnly":true,"words":"\"These events are for NYC residents ONLY.","quote":{"quote":"NOTE: These events are for NYC residents ONLY. NO businesses or commercial vehicles.","title":"Special Waste Drop-Off — DSNY","url":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"free (DSNY program)","hours":"Tuesday - Saturday from 9:00 AM to 3:00 PM (closed legal holidays and during severe weather)","appointment":null,"address":"Off Muldoon Avenue exit of the southbound West Shore Expressway","borough":"Staten Island","phone":null,"link":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","checked":"2026-11-06"}},{"place":{"name":"DSNY SAFE Disposal Events (five boroughs, yearly)","business":"No","householdOnly":true,"words":"\"These events are for NYC residents ONLY. NO businesses or commercial vehicles.\"","quote":{"quote":"NOTE: These events are for NYC residents ONLY. NO businesses or commercial vehicles.","title":"SAFE Disposal Events — DSNY","url":"https://www.nyc.gov/site/dsny/what-we-do/programs/safe-disposal-events.page","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":null,"hours":"Seasonal one-day events; the 2026 events are over.","appointment":null,"address":null,"borough":null,"phone":null,"link":"https://www.nyc.gov/site/dsny/what-we-do/programs/safe-disposal-events.page","checked":"2026-11-06"}}],"programs":[{"name":"The Battery Network drop-off locator (formerly Call2Recycle)","url":"https://batterynetwork.org/locator/","text":"DEC names The Battery Network as the manufacturers' program.","quote":{"quote":"Most manufacturers have joined The Battery Network to implement their collection programs.","title":"Rechargeable Battery Recycling — NYS DEC","url":"https://dec.ny.gov/environmental-protection/recycling-composting/rechargeable-battery-recycling","pageDate":null},"checked":"2026-11-06"}],"business":[{"name":"Any store that sells rechargeable batteries (hardware, office supply, drugstore, electronics)","business":"Yes","householdOnly":false,"words":"\"up to 10 batteries per day from any person regardless of whether such person purchases replacement batteries\" — NYS DEC on what retailers must accept.","quote":{"quote":"up to 10 batteries per day from any person","title":"Rechargeable Battery Recycling — NYS DEC","url":"https://dec.ny.gov/environmental-protection/recycling-composting/rechargeable-battery-recycling","pageDate":null},"quantityLimit":"up to 10 batteries per day","vehicleLimit":null,"fee":"free","hours":null,"appointment":null,"address":null,"borough":null,"phone":null,"link":"https://dec.ny.gov/environmental-protection/recycling-composting/rechargeable-battery-recycling","checked":"2026-11-06"},{"name":"Any store or distributor that sells lead-acid (vehicle) batteries","business":"Yes","householdOnly":false,"words":"\"up to two used batteries per month from any individual\" — NYS DEC.","quote":{"quote":"Accept, free of charge, up to two used batteries per month from any individual","title":"Lead-Acid Batteries — NYS DEC","url":"https://dec.ny.gov/environmental-protection/recycling-composting/lead-acid-batteries","pageDate":null},"quantityLimit":"up to two per month","vehicleLimit":null,"fee":"free","hours":null,"appointment":null,"address":null,"borough":null,"phone":null,"link":"https://dec.ny.gov/environmental-protection/recycling-composting/lead-acid-batteries","checked":"2026-11-06"}],"notSettled":["Whether contractors may use The Battery Network's public drop-off boxes in bulk is not stated anywhere.","Large lithium packs of 50 pounds or more, and damaged or swollen batteries, need their own handling, which was not researched here."],"twoAnswers":[],"page":"/job-check/nyc/waste/batteries/"},"mercury-lamps":{"id":"mercury-lamps","name":"Fluorescent tubes, CFLs and other mercury lamps (also LED lamps from a business)","confirmed":true,"seeMaterial":null,"rules":[{"text":"Fluorescent lamps are often hazardous waste because of mercury, and LEDs can be because of lead solder.","quote":{"quote":"Fluorescent lamps are often hazardous wastes due to their mercury content and LED light bulbs may be hazardous waste due to the lead solder used in their circuit boards.","title":"Hazardous Waste Lamps — NYS DEC","url":"https://dec.ny.gov/environmental-protection/waste-management/solid-waste-types/hazardous-waste-lamps","pageDate":null},"checked":"2026-11-06"},{"text":null,"quote":{"quote":"Generators of hazardous waste lamps may choose between handling their lamps under the traditional hazardous waste regulations (aka RCRA regulations) or as universal wastes.","title":"Hazardous Waste Lamps — NYS DEC","url":"https://dec.ny.gov/environmental-protection/waste-management/solid-waste-types/hazardous-waste-lamps","pageDate":null},"checked":"2026-11-06"},{"text":null,"quote":{"quote":"Lamps being managed under the Universal Waste Rule cannot be crushed .","title":"Hazardous Waste Lamps — NYS DEC","url":"https://dec.ny.gov/environmental-protection/waste-management/solid-waste-types/hazardous-waste-lamps","pageDate":null},"checked":"2026-11-06"},{"text":"The trash exemption is for households only.","quote":{"quote":"Households are exempt from the ordinary hazardous waste regulations, so there are no legal requirements for the management of hazardous waste lamps by households.","title":"Hazardous Waste Lamps — NYS DEC","url":"https://dec.ny.gov/environmental-protection/waste-management/solid-waste-types/hazardous-waste-lamps","pageDate":null},"checked":"2026-11-06"},{"text":"Some electrical distributors take back spent lamps when you buy new ones; ask them to handle the lamps as universal waste.","quote":{"quote":"Some electrical distributors/retailers provide waste management services, offering a convenient, one-stop shopping arrangement for lamp purchasing and spent lamp management.","title":"Hazardous Waste Lamps — NYS DEC","url":"https://dec.ny.gov/environmental-protection/waste-management/solid-waste-types/hazardous-waste-lamps","pageDate":null},"checked":"2026-11-06"},{"text":"DSNY's 'CFLs can go in the trash' is advice for residents.","quote":{"quote":"While you can put these bulbs in the trash, you can also bring them to a DSNY Special Waste Drop-Off Site or SAFE Disposal Event .","title":"Light Bulbs — DSNY","url":"https://www.nyc.gov/site/dsny/collection/get-rid-of/light-bulbs.page","pageDate":null},"checked":"2026-11-06"}],"warnings":[{"text":null,"quote":{"quote":"NOTE: These events are for NYC residents ONLY. NO businesses or commercial vehicles.","title":"Special Waste Drop-Off — DSNY","url":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","pageDate":null},"checked":"2026-11-06"},{"text":"DSNY SAFE Disposal Events: residents only, no businesses or commercial vehicles.","quote":{"quote":"NOTE: These events are for NYC residents ONLY. NO businesses or commercial vehicles.","title":"SAFE Disposal Events — DSNY","url":"https://www.nyc.gov/site/dsny/what-we-do/programs/safe-disposal-events.page","pageDate":null},"checked":"2026-11-06"},{"text":"'Lamps can go in the trash': the household exemption, not for businesses.","quote":{"quote":"Households are exempt from the ordinary hazardous waste regulations, so there are no legal requirements for the management of hazardous waste lamps by households.","title":"Hazardous Waste Lamps — NYS DEC","url":"https://dec.ny.gov/environmental-protection/waste-management/solid-waste-types/hazardous-waste-lamps","pageDate":null},"checked":"2026-11-06"},{"place":{"name":"DSNY Special Waste Drop-Off — Bronx, Hunts Point","business":"No","householdOnly":true,"words":"\"These events are for NYC residents ONLY. NO businesses or commercial vehicles.\" (said on the Special Waste Drop-Off page itself)","quote":{"quote":"NOTE: These events are for NYC residents ONLY. NO businesses or commercial vehicles.","title":"Special Waste Drop-Off — DSNY","url":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"free (DSNY program)","hours":"Tuesday - Saturday from 9:00 AM to 3:00 PM (closed legal holidays and during severe weather)","appointment":null,"address":"Farragut Street and the East River, next to the Fulton Fish Market","borough":"Bronx","phone":null,"link":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","checked":"2026-11-06"}},{"place":{"name":"DSNY Special Waste Drop-Off — Brooklyn, Greenpoint","business":"No","householdOnly":true,"words":"\"These events are for NYC residents ONLY. NO businesses or commercial vehicles.\" (said on the Special Waste Drop-Off page itself)","quote":{"quote":"NOTE: These events are for NYC residents ONLY. NO businesses or commercial vehicles.","title":"Special Waste Drop-Off — DSNY","url":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"free (DSNY program)","hours":"Tuesday - Saturday from 9:00 AM to 3:00 PM (closed legal holidays and during severe weather)","appointment":null,"address":"459 North Henry Street (drop-off site near 530 Kingsland Avenue)","borough":"Brooklyn","phone":null,"link":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","checked":"2026-11-06"}},{"place":{"name":"DSNY Special Waste Drop-Off — Manhattan, Lower East Side/Two Bridges","business":"No","householdOnly":true,"words":"\"These events are for NYC residents ONLY. NO businesses or commercial vehicles.\" (said on the Special Waste Drop-Off page itself)","quote":{"quote":"NOTE: These events are for NYC residents ONLY. NO businesses or commercial vehicles.","title":"Special Waste Drop-Off — DSNY","url":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"free (DSNY program)","hours":"Tuesday - Saturday from 9:00 AM to 3:00 PM (closed legal holidays and during severe weather)","appointment":null,"address":"74 Pike Slip between Cherry Street and South Street","borough":"Manhattan","phone":null,"link":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","checked":"2026-11-06"}},{"place":{"name":"DSNY Special Waste Drop-Off — Queens, College Point","business":"No","householdOnly":true,"words":"\"These events are for NYC residents ONLY. NO businesses or commercial vehicles.\" (said on the Special Waste Drop-Off page itself)","quote":{"quote":"NOTE: These events are for NYC residents ONLY. NO businesses or commercial vehicles.","title":"Special Waste Drop-Off — DSNY","url":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"free (DSNY program)","hours":"Tuesday - Saturday from 9:00 AM to 3:00 PM (closed legal holidays and during severe weather)","appointment":null,"address":"30th Avenue, between 120th and 122nd Streets","borough":"Queens","phone":null,"link":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","checked":"2026-11-06"}},{"place":{"name":"DSNY Special Waste Drop-Off — Staten Island, Fresh Kills","business":"No","householdOnly":true,"words":"\"These events are for NYC residents ONLY. NO businesses or commercial vehicles.\" (said on the Special Waste Drop-Off page itself)","quote":{"quote":"NOTE: These events are for NYC residents ONLY. NO businesses or commercial vehicles.","title":"Special Waste Drop-Off — DSNY","url":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"free (DSNY program)","hours":"Tuesday - Saturday from 9:00 AM to 3:00 PM (closed legal holidays and during severe weather)","appointment":null,"address":"Off Muldoon Avenue exit of the southbound West Shore Expressway","borough":"Staten Island","phone":null,"link":"https://www.nyc.gov/site/dsny/what-we-do/programs/special-waste-drop-off.page","checked":"2026-11-06"}},{"place":{"name":"DSNY SAFE Disposal Events (five boroughs, yearly)","business":"No","householdOnly":true,"words":"\"These events are for NYC residents ONLY. NO businesses or commercial vehicles.\"","quote":{"quote":"NOTE: These events are for NYC residents ONLY. NO businesses or commercial vehicles.","title":"SAFE Disposal Events — DSNY","url":"https://www.nyc.gov/site/dsny/what-we-do/programs/safe-disposal-events.page","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":null,"hours":"Seasonal one-day events; the 2026 events are over.","appointment":null,"address":null,"borough":null,"phone":null,"link":"https://www.nyc.gov/site/dsny/what-we-do/programs/safe-disposal-events.page","checked":"2026-11-06"}}],"programs":[],"business":[{"name":"Your electrical distributor (lamp take-back service)","business":"Depends","householdOnly":false,"words":"Only distributors that offer it; DEC says to ask and to make sure the lamps are handled as universal waste.","quote":{"quote":"Some electrical distributors/retailers provide waste management services, offering a convenient, one-stop shopping arrangement for lamp purchasing and spent lamp management.","title":"Hazardous Waste Lamps — NYS DEC","url":"https://dec.ny.gov/environmental-protection/waste-management/solid-waste-types/hazardous-waste-lamps","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":null,"hours":null,"appointment":null,"address":null,"borough":null,"phone":null,"link":"https://dec.ny.gov/environmental-protection/waste-management/solid-waste-types/hazardous-waste-lamps","checked":"2026-11-06"},{"name":"NYS DEC list of fluorescent lamp recyclers","business":"Depends","householdOnly":false,"words":"Businesses that recycle lamps.","quote":{"quote":"The following is a list of fluorescent lamp recyclers that New York State Department of Environmental Conservation (NYSDEC) maintains for the purpose of public education.","title":"Fluorescent Lamp Recyclers — NYS DEC","url":"https://dec.ny.gov/environmental-protection/waste-management/solid-waste-types/hazardous-waste-lamps/fluorescent-lamp-recyclers","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":null,"hours":null,"appointment":null,"address":null,"borough":null,"phone":null,"link":"https://dec.ny.gov/environmental-protection/waste-management/solid-waste-types/hazardous-waste-lamps/fluorescent-lamp-recyclers","checked":"2026-11-06"}],"notSettled":["Big-box stores' lamp take-back: no official source says whether they take tubes from contractors.","Old fluorescent ballasts, made before 1979, can contain PCBs; that was not researched here."],"twoAnswers":[],"page":"/job-check/nyc/waste/mercury-lamps/"},"mercury-thermostats":{"id":"mercury-thermostats","name":"Old mercury thermostats (taken off the wall during boiler or HVAC work)","confirmed":true,"seeMaterial":null,"rules":[{"text":"Throwing a mercury thermostat in the trash has been illegal in NYS since 2005.","quote":{"quote":"It is illegal to throw mercury thermostats in the trash, as New York State has had a disposal ban in place since 2005.","title":"Managing Mercury Thermostats — NYS DEC","url":"https://dec.ny.gov/environmental-protection/mercury/managing-mercury-thermostats","pageDate":null},"checked":"2026-11-06"},{"text":"Contractors who replace mercury thermostats must take them to a collection program.","quote":{"quote":"Contractors who replace mercury thermostats or demolish buildings are required to bring mercury thermostats to collection programs.","title":"Managing Mercury Thermostats — NYS DEC","url":"https://dec.ny.gov/environmental-protection/mercury/managing-mercury-thermostats","pageDate":null},"checked":"2026-11-06"},{"text":"Thermostat wholesalers must be collection sites. HVAC contractors can get a free collection container from the Thermostat Recycling Corporation or use a TRC drop-off.","quote":{"quote":"Contractors who don't have their own collection bin can use a Thermostat Recycling Corporation drop-off location .","title":"Mercury and Mercury-Containing Devices — DSNY","url":"https://www.nyc.gov/site/dsny/collection/get-rid-of/mercury.page","pageDate":null},"checked":"2026-11-06"}],"warnings":[],"programs":[{"name":"Thermostat Recycling Corporation (TRC) locator","url":"https://thermostat-recycle.org/where-to-recycle/","text":null,"quote":{"quote":"In NYS the Thermostat Recycling Corporation (TRC) implements the program on behalf of manufacturers.","title":"Managing Mercury Thermostats — NYS DEC","url":"https://dec.ny.gov/environmental-protection/mercury/managing-mercury-thermostats","pageDate":null},"checked":"2026-11-06"}],"business":[{"name":"HVAC/thermostat wholesalers (required collection sites)","business":"Yes","householdOnly":false,"words":"Wholesalers are required by state law to be collection sites; the program is meant for contractors.","quote":{"quote":"New York State law requires wholesalers of thermostats to serve as collection sites for mercury thermostats.","title":"Mercury and Mercury-Containing Devices — DSNY","url":"https://www.nyc.gov/site/dsny/collection/get-rid-of/mercury.page","pageDate":null},"quantityLimit":null,"vehicleLimit":null,"fee":"free (manufacturer-funded)","hours":null,"appointment":null,"address":null,"borough":null,"phone":null,"link":"https://www.nyc.gov/site/dsny/collection/get-rid-of/mercury.page","checked":"2026-11-06"}],"notSettled":["The Thermostat Recycling Corporation's own site could not be read, so its terms are not quoted here: the state's and the Sanitation Department's pages are the sources."],"twoAnswers":[],"page":"/job-check/nyc/waste/mercury-thermostats/"}}}},"states":{"AL":{"code":"AL","name":"Alabama","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"Alabama Home Builders Licensure Board (residential); Alabama Licensing Board for General Contractors (commercial)","url":"https://hblb.alabama.gov/"},"page":"/contractor-license-limits-by-state/alabama/","fields":{"handyman":{"label":"Small-job limit","cell":"Up to $10,000 per job (homes); home roofing over $2,500 needs a license","note":null,"why":null,"quotes":[{"quote":"to be used by another as a residence when the cost of the undertaking exceeds ten thousand dollars ($10,000). Notwithstanding the foregoing, the term includes a residential roofer when the cost of the undertaking exceeds two thousand five hundred dollars ($2,500).","title":"Home Builders Licensure Board law, effective June 1, 2025 — § 34-14A-2(16) definition","url":"https://hblb.alabama.gov/wp-content/uploads/2025/05/HBLB-Law-Effective-June-1-2025.pdf","pageDate":"Effective June 1, 2025"},{"quote":"(5) COST OF THE UNDERTAKING. The total cost of the materials, labor, supervision, overhead, and profit.","title":"Home Builders Licensure Board law — § 34-14A-2(5)","url":"https://hblb.alabama.gov/wp-content/uploads/2025/05/HBLB-Law-Effective-June-1-2025.pdf","pageDate":"Effective June 1, 2025"},{"quote":"construction, remodeling, repair, improvement, or reimprovement of a residential structure where the cost of the undertaking including labor and materials exceeds $10,000","title":"HBLB Frequently Asked Questions","url":"https://hblb.alabama.gov/faqs-applicants/","pageDate":null}]},"generalContractor":{"label":"General contractors","cell":"State license","note":null,"why":null,"quotes":[{"quote":"to be used by another as a residence when the cost of the undertaking exceeds ten thousand dollars ($10,000). Notwithstanding the foregoing, the term includes a residential roofer when the cost of the undertaking exceeds two thousand five hundred dollars ($2,500).","title":"Home Builders Licensure Board law, effective June 1, 2025 — § 34-14A-2(16) definition","url":"https://hblb.alabama.gov/wp-content/uploads/2025/05/HBLB-Law-Effective-June-1-2025.pdf","pageDate":"Effective June 1, 2025"},{"quote":"Legislative Act 2024-277, effective October 1, 2024, will have the following changes ... where the cost of the undertaking is one hundred thousand dollars ($100,000) or more","title":"Changes to the Alabama Licensing Board for General Contractors section of the Code of Alabama","url":"https://genconbd.alabama.gov/14104/changes-to-the-alabama-licensing-board-for-general-contractors-section-of-the-code-of-alabama/","pageDate":"Posted September 30, 2024; updated June 3, 2025"}]},"plumbing":{"label":"Plumbing","cell":"State license","note":"Plumbers & Gas Fitters Examining Board: anyone doing plumbing or gas fitting must hold a Board certification; companies must register.","why":null,"quotes":[{"quote":"Any person performing plumbing and/or natural gas fitting MUST hold a certification with the Board.","title":"Understanding Plumber/Gas Fitter Licensing Types and Requirements (PGFB)","url":"https://pgfb.alabama.gov/wp-content/uploads/2023/01/LicenseInfoHandout.pdf","pageDate":null}]},"electrical":{"label":"Electrical","cell":"State license","note":null,"why":null,"quotes":[{"quote":"(b) It shall be unlawful, except as otherwise provided, on or after December 31, 2011, for a person not licensed as an electrical contractor to solicit, represent, seek to perform, or perform those tasks and functions that can only be performed by a licensed electrical contractor","title":"Examiners of Public Accounts Sunset Report — Alabama Board of Electrical Contractors (quotes § 34-36-16)","url":"https://alison.legislature.state.al.us/files/pdf/eopa/audit_reports/26_s_14_26S-14-Electrical%20Contractors%20Sunset%20Report.pdf","pageDate":"active licensee count as of June 3, 2025"}]},"hvac":{"label":"HVAC","cell":"State license","note":null,"why":null,"quotes":[{"quote":"(a)(1) No person may advertise, solicit, bid, obtain permits, do business as, or perform the function of a certified contractor unless the person in responsible charge, is a certified contractor. (2) Every contractor licensed under this chapter shall display the contractor's certification number and the company name on all documentation, forms of advertising, and on all service and installation vehicles","title":"Alabama Board of Heating, Air Conditioning & Refrigeration Contractors — Law, Rules and Regulations","url":"https://hacr.alabama.gov/wp-content/uploads/2023/01/Law-Rules-and-Regulations-10-17-2024.pdf","pageDate":"file dated 10-17-2024"},{"quote":"A certification number must be displayed on all vehicles associated with a heating, air conditioning, or refrigeration entity; as well on all forms of advertising ... all invoices, estimates, quotes, letterhead, etc.","title":"HACR Frequently Asked Questions","url":"https://hacr.alabama.gov/frequently-asked-questions/","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Alabama Department of Revenue","url":"https://www.revenue.alabama.gov/"},"page":"/sales-tax-on-labor-by-state/alabama/","kindQuotes":[],"answers":{"repairTPP":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Labor to repair or install property is exempt as long as it is billed as a separate item on the customers invoice. (Labor to fabricate an item is not exempt.)","title":"Sales Tax Brochure (Alabama Department of Revenue)","url":"https://www.revenue.alabama.gov/wp-content/uploads/2022/03/Sales_Tax-Sales_Tax_Brochure.pdf","pageDate":"March 2026"},{"quote":"only the sales price of the repair parts is taxable provided the charges for the repair parts and the charges for the repair labor or repair services are billed separately on the invoice to the customer.","title":"Rule 810-6-1-.84 Labor or Service Charges","url":"https://www.revenue.alabama.gov/wp-content/uploads/2021/12/810-6-1-.84.pdf","pageDate":"amended December 28, 1998"}],"note":"Repair labor on a thing is not taxed if it is billed as its own line, apart from the parts. Parts are taxed. If you make (fabricate) a repair part, the whole part charge including that labor is taxed.","dependsOn":"labor billed separately from parts on the invoice"},"repairRealProperty":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Labor to repair or install property is exempt as long as it is billed as a separate item on the customers invoice. (Labor to fabricate an item is not exempt.)","title":"Sales Tax Brochure (Alabama Department of Revenue)","url":"https://www.revenue.alabama.gov/wp-content/uploads/2022/03/Sales_Tax-Sales_Tax_Brochure.pdf","pageDate":"March 2026"},{"quote":"Contractors are deemed not to be reselling building materials which they purchase and affix to realty, but rather to be using or consuming such materials in performing their contracts.","title":"FAQ: Who is a contractor? (Alabama Department of Revenue)","url":"https://www.revenue.alabama.gov/faqs/who-is-a-contractor/","pageDate":null}],"note":null,"dependsOn":null},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Labor to repair or install property is exempt as long as it is billed as a separate item on the customers invoice. (Labor to fabricate an item is not exempt.)","title":"Sales Tax Brochure (Alabama Department of Revenue)","url":"https://www.revenue.alabama.gov/wp-content/uploads/2022/03/Sales_Tax-Sales_Tax_Brochure.pdf","pageDate":"March 2026"},{"quote":"he may make a separate and additional charge for making the installation which, when shown separately in his billings and on his books, will not be subject to the sales tax.","title":"Rule 810-6-1-.81 Installation Charges","url":"https://www.revenue.alabama.gov/wp-content/uploads/2021/12/810-6-1-.81.pdf","pageDate":"Readopted effective October 1, 1982"}],"note":"Installation labor is not taxed when shown as a separate charge on the bill and in your books.","dependsOn":"installation charge shown separately"},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Contractors are deemed not to be reselling building materials which they purchase and affix to realty, but rather to be using or consuming such materials in performing their contracts.","title":"FAQ: Who is a contractor? (Alabama Department of Revenue)","url":"https://www.revenue.alabama.gov/faqs/who-is-a-contractor/","pageDate":null}],"note":null,"dependsOn":null}}}},"AK":{"code":"AK","name":"Alaska","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"Alaska Division of Corporations, Business and Professional Licensing — Construction Contractors program","url":"https://www.commerce.alaska.gov/web/cbpl/ProfessionalLicensing/ConstructionContractors"},"page":"/contractor-license-limits-by-state/alaska/","fields":{"handyman":{"label":"Small-job limit","cell":"No small-job exemption: every paid job needs a license or registration","note":null,"why":null,"quotes":[{"quote":"(a) A person may not submit a bid or work as a contractor until that person has been issued a certificate of registration as a contractor by the department.","title":"Statutes and Regulations — Construction Contractors (Rev. 09/21/2023) — AS 08.18.011","url":"https://www.commerce.alaska.gov/web/portals/5/pub/contractorstatutes.pdf","pageDate":"Rev. 09/21/2023"},{"quote":"(4) contractor whose work on one project with an aggregate contract price of $10,000 or less, including all labor, materials, and other items, when the work is not part of a larger or major operation or otherwise divided into contracts of less than $10,000 to evade a higher bonding requirement, shall be $5,000.","title":"AS 08.18.071(b)(4) — bond amounts","url":"https://www.commerce.alaska.gov/web/portals/5/pub/contractorstatutes.pdf","pageDate":"Rev. 09/21/2023"},{"quote":"Starting in 2015, all construction contractors will require registration and bonding, regardless of the size or type of work performed.","title":"Press release 14-031: Handymen soon to be registered, bonded in Alaska","url":"https://www.commerce.alaska.gov/web/Portals/0/pub/Archive26/Press%20Releases/2014/11.24.14%20PR%2014-031%20Handymen%20soon%20to%20be%20registered%20bonded%20in%20Alaska.pdf","pageDate":"November 24, 2014"}]},"generalContractor":{"label":"General contractors","cell":"State registration","note":null,"why":null,"quotes":[{"quote":"(a) A person may not submit a bid or work as a contractor until that person has been issued a certificate of registration as a contractor by the department.","title":"Statutes and Regulations — Construction Contractors (Rev. 09/21/2023) — AS 08.18.011","url":"https://www.commerce.alaska.gov/web/portals/5/pub/contractorstatutes.pdf","pageDate":"Rev. 09/21/2023"},{"quote":"A general contractor may not undertake the construction or alteration, or submit a bid to undertake the construction or alteration of a privately-owned residential structure of one to four units ... without a residential contractor endorsement","title":"AS 08.18.025 Residential contractors","url":"https://www.commerce.alaska.gov/web/portals/5/pub/contractorstatutes.pdf","pageDate":"Rev. 09/21/2023"}]},"plumbing":{"label":"Plumbing","cell":"State license","note":null,"why":null,"quotes":[{"quote":"\"mechanical contractor\" means a contractor whose business operations involve plumbing, pipe fitting, sheet metal, heating, air conditioning, ventilating, or sprinkler and dry chemical fire protection trades","title":"AS 08.18.026 / 08.18.028 / 08.18.171 — electrical and mechanical contractors","url":"https://www.commerce.alaska.gov/web/portals/5/pub/contractorstatutes.pdf","pageDate":"Rev. 09/21/2023"},{"quote":"With limited exceptions, to perform work subject to these standards a Certificate of Fitness is required.","title":"Plumbing and Electrical — Mechanical Inspection Section (Dept. of Labor)","url":"https://labor.alaska.gov/lss/plumbing_electrical.htm","pageDate":"August 4, 2025"}]},"electrical":{"label":"Electrical","cell":"State license","note":null,"why":null,"quotes":[{"quote":"\"mechanical contractor\" means a contractor whose business operations involve plumbing, pipe fitting, sheet metal, heating, air conditioning, ventilating, or sprinkler and dry chemical fire protection trades","title":"AS 08.18.026 / 08.18.028 / 08.18.171 — electrical and mechanical contractors","url":"https://www.commerce.alaska.gov/web/portals/5/pub/contractorstatutes.pdf","pageDate":"Rev. 09/21/2023"},{"quote":"With limited exceptions, to perform work subject to these standards a Certificate of Fitness is required.","title":"Plumbing and Electrical — Mechanical Inspection Section (Dept. of Labor)","url":"https://labor.alaska.gov/lss/plumbing_electrical.htm","pageDate":"August 4, 2025"}]},"hvac":{"label":"HVAC","cell":"State license","note":null,"why":null,"quotes":[{"quote":"\"mechanical contractor\" means a contractor whose business operations involve plumbing, pipe fitting, sheet metal, heating, air conditioning, ventilating, or sprinkler and dry chemical fire protection trades","title":"AS 08.18.026 / 08.18.028 / 08.18.171 — electrical and mechanical contractors","url":"https://www.commerce.alaska.gov/web/portals/5/pub/contractorstatutes.pdf","pageDate":"Rev. 09/21/2023"}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"none","tax":null,"local":"local taxes not checked","department":{"name":"Alaska Department of Revenue, Tax Division","url":"https://tax.alaska.gov/"},"page":"/sales-tax-on-labor-by-state/alaska/","kindQuotes":[],"answers":{"repairTPP":{"word":"Not taxed","label":"Not taxed · see the caveat · local taxes not checked","plain":false,"caveats":["Some of Alaska's local jurisdictions impose their own sales taxes, as the state's page says. Those local rules were not checked here."],"twoAnswers":[],"sources":[{"quote":"The State of Alaska currently does not have a sales and use tax; however, some local jurisdictions impose local sales taxes.","title":"Sales and Use Tax (Alaska Department of Revenue, Tax Division)","url":"https://tax.alaska.gov/programs/programs/index.aspx?10002","pageDate":null}],"note":"No state sales tax.","dependsOn":null},"repairRealProperty":{"word":"Not taxed","label":"Not taxed · see the caveat · local taxes not checked","plain":false,"caveats":["Some of Alaska's local jurisdictions impose their own sales taxes, as the state's page says. Those local rules were not checked here."],"twoAnswers":[],"sources":[{"quote":"The State of Alaska currently does not have a sales and use tax; however, some local jurisdictions impose local sales taxes.","title":"Sales and Use Tax (Alaska Department of Revenue, Tax Division)","url":"https://tax.alaska.gov/programs/programs/index.aspx?10002","pageDate":null}],"note":"No state sales tax.","dependsOn":null},"installation":{"word":"Not taxed","label":"Not taxed · see the caveat · local taxes not checked","plain":false,"caveats":["Some of Alaska's local jurisdictions impose their own sales taxes, as the state's page says. Those local rules were not checked here."],"twoAnswers":[],"sources":[{"quote":"The State of Alaska currently does not have a sales and use tax; however, some local jurisdictions impose local sales taxes.","title":"Sales and Use Tax (Alaska Department of Revenue, Tax Division)","url":"https://tax.alaska.gov/programs/programs/index.aspx?10002","pageDate":null}],"note":"No state sales tax.","dependsOn":null},"newConstruction":{"word":"Not taxed","label":"Not taxed · see the caveat · local taxes not checked","plain":false,"caveats":["Some of Alaska's local jurisdictions impose their own sales taxes, as the state's page says. Those local rules were not checked here."],"twoAnswers":[],"sources":[{"quote":"The State of Alaska currently does not have a sales and use tax; however, some local jurisdictions impose local sales taxes.","title":"Sales and Use Tax (Alaska Department of Revenue, Tax Division)","url":"https://tax.alaska.gov/programs/programs/index.aspx?10002","pageDate":null}],"note":"No state sales tax.","dependsOn":null}}}},"AZ":{"code":"AZ","name":"Arizona","license":{"checked":"2026-11-06","confirmed":false,"board":{"name":"Arizona Registrar of Contractors (ROC)","url":"https://roc.az.gov/"},"page":"/contractor-license-limits-by-state/arizona/","fields":{"handyman":{"label":"Small-job limit","cell":"Under $1,000 per job; only if no building permit is needed, casual or minor work","note":null,"why":null,"quotes":[{"quote":"Any person other than a licensed contractor engaging in any work or operation on one undertaking or project by one or more contracts, for which the aggregate contract price, including labor, materials and all other items ... is less than $1,000.","title":"A.R.S. § 32-1121 Persons not required to be licensed","url":"https://www.azleg.gov/ars/32/01121.htm","pageDate":"history note L19, Ch. 140"},{"quote":"To a person who uses any form of advertising to the public in which the person's unlicensed status is not disclosed by including the words 'not a licensed contractor' in the advertisement.","title":"A.R.S. § 32-1121(A)(14)(c)","url":"https://www.azleg.gov/ars/32/01121.htm","pageDate":null}]},"generalContractor":{"label":"General contractors","cell":"State license","note":null,"why":null,"quotes":[{"quote":"Any person other than a licensed contractor engaging in any work or operation on one undertaking or project by one or more contracts, for which the aggregate contract price, including labor, materials and all other items ... is less than $1,000.","title":"A.R.S. § 32-1121 Persons not required to be licensed","url":"https://www.azleg.gov/ars/32/01121.htm","pageDate":"history note L19, Ch. 140"},{"quote":"It is unlawful for any person ... to engage in the business of ... construction services as, act or offer to act in the capacity of or purport to have the capacity of a contractor without having a contractor's license in good standing.","title":"A.R.S. § 32-1151 Contracting without license prohibited","url":"https://www.azleg.gov/ars/32/01151.htm","pageDate":null},{"quote":"Specialty Residential: \"engaging in the residential contracting business by the performance of construction work requiring special skill\"","title":"A.R.S. § 32-1102 Classifications","url":"https://www.azleg.gov/ars/32/01102.htm","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"State license · not fully confirmed","note":null,"why":"The state contractor board's site could not be read, so the names of the trade license classes for plumbing, electrical and HVAC work are not confirmed; the trade rows rest on the state's general license law.","quotes":[{"quote":"It is unlawful for any person ... to engage in the business of ... construction services as, act or offer to act in the capacity of or purport to have the capacity of a contractor without having a contractor's license in good standing.","title":"A.R.S. § 32-1151 Contracting without license prohibited","url":"https://www.azleg.gov/ars/32/01151.htm","pageDate":null},{"quote":"Specialty Residential: \"engaging in the residential contracting business by the performance of construction work requiring special skill\"","title":"A.R.S. § 32-1102 Classifications","url":"https://www.azleg.gov/ars/32/01102.htm","pageDate":null},{"quote":"Provide mechanical or structural service for any such structure or improvements.","title":"A.R.S. § 32-1101 Definitions","url":"https://www.azleg.gov/ars/32/01101.htm","pageDate":null}]},"electrical":{"label":"Electrical","cell":"State license · not fully confirmed","note":null,"why":"The state contractor board's site could not be read, so the names of the trade license classes for plumbing, electrical and HVAC work are not confirmed; the trade rows rest on the state's general license law.","quotes":[{"quote":"It is unlawful for any person ... to engage in the business of ... construction services as, act or offer to act in the capacity of or purport to have the capacity of a contractor without having a contractor's license in good standing.","title":"A.R.S. § 32-1151 Contracting without license prohibited","url":"https://www.azleg.gov/ars/32/01151.htm","pageDate":null},{"quote":"Specialty Residential: \"engaging in the residential contracting business by the performance of construction work requiring special skill\"","title":"A.R.S. § 32-1102 Classifications","url":"https://www.azleg.gov/ars/32/01102.htm","pageDate":null},{"quote":"Provide mechanical or structural service for any such structure or improvements.","title":"A.R.S. § 32-1101 Definitions","url":"https://www.azleg.gov/ars/32/01101.htm","pageDate":null}]},"hvac":{"label":"HVAC","cell":"State license · not fully confirmed","note":null,"why":"The state contractor board's site could not be read, so the names of the trade license classes for plumbing, electrical and HVAC work are not confirmed; the trade rows rest on the state's general license law.","quotes":[{"quote":"It is unlawful for any person ... to engage in the business of ... construction services as, act or offer to act in the capacity of or purport to have the capacity of a contractor without having a contractor's license in good standing.","title":"A.R.S. § 32-1151 Contracting without license prohibited","url":"https://www.azleg.gov/ars/32/01151.htm","pageDate":null},{"quote":"Specialty Residential: \"engaging in the residential contracting business by the performance of construction work requiring special skill\"","title":"A.R.S. § 32-1102 Classifications","url":"https://www.azleg.gov/ars/32/01102.htm","pageDate":null},{"quote":"Provide mechanical or structural service for any such structure or improvements.","title":"A.R.S. § 32-1101 Definitions","url":"https://www.azleg.gov/ars/32/01101.htm","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":"city taxes not checked","department":{"name":"Arizona Department of Revenue","url":"https://azdor.gov/"},"page":"/sales-tax-on-labor-by-state/arizona/","kindQuotes":[],"answers":{"repairTPP":{"word":"Depends","label":"Depends · the state's own guidance gives two answers · see the caveat · city taxes not checked","plain":false,"caveats":["City taxes in Arizona were not checked here."],"twoAnswers":[{"sides":[{"quote":"Repair or installation of tangible personal property which is permanently attached to real property is taxable under the contracting classification.","title":"Arizona Transaction Privilege Tax Ruling TPR 93-31","url":"https://azdor.gov/sites/default/files/2023-03/RULINGS_TPT_1993_tpr93-31.pdf","pageDate":"Signed May 10, 1993"},{"quote":"No, labor is not taxable and a contractor's invoice for MRRA projects should not include a line item for tax","title":"Contracting FAQs (Arizona Department of Revenue)","url":"https://azdor.gov/transaction-privilege-tax/contracting-guidelines/contracting-faqs","pageDate":null}]}],"sources":[{"quote":"The sale of the repair parts is subject to tax but the labor involved in making the repair is not taxable if it is separately stated on the invoice and in the company's books and records.","title":"Arizona Transaction Privilege Tax Ruling TPR 93-31","url":"https://azdor.gov/sites/default/files/2023-03/RULINGS_TPT_1993_tpr93-31.pdf","pageDate":"Signed May 10, 1993"}],"note":null,"dependsOn":"labor separately stated on invoice and in records"},"repairRealProperty":{"word":"Not taxed","label":"Not taxed · the state's own guidance gives two answers · see the caveat · city taxes not checked","plain":false,"caveats":["City taxes in Arizona were not checked here."],"twoAnswers":[{"sides":[{"quote":"Repair or installation of tangible personal property which is permanently attached to real property is taxable under the contracting classification.","title":"Arizona Transaction Privilege Tax Ruling TPR 93-31","url":"https://azdor.gov/sites/default/files/2023-03/RULINGS_TPT_1993_tpr93-31.pdf","pageDate":"Signed May 10, 1993"},{"quote":"No, labor is not taxable and a contractor's invoice for MRRA projects should not include a line item for tax","title":"Contracting FAQs (Arizona Department of Revenue)","url":"https://azdor.gov/transaction-privilege-tax/contracting-guidelines/contracting-faqs","pageDate":null}]}],"sources":[{"quote":"No, labor is not taxable and a contractor's invoice for MRRA projects should not include a line item for tax as neither the labor or the materials are taxable (although a contractor will pay tax on the materials when they are purchased).","title":"Contracting FAQs (Arizona Department of Revenue)","url":"https://azdor.gov/transaction-privilege-tax/contracting-guidelines/contracting-faqs","pageDate":null},{"quote":"Repair: Returning existing property to a usable state ... For example, fixing a leaky bathtub or shower ... Replacement: ... For example, removal and replacement of a roof, flooring, a sprinkler system or HVAC unit.","title":"MRRA Contracting (Arizona Department of Revenue)","url":"https://azdor.gov/transaction-privilege-tax/contracting-guidelines/mrra-contracting","pageDate":null},{"quote":"MRRA is not taxable for prime contracting TPT purposes. However, unless otherwise exempt or deductible, the materials utilized in an MRRA project remain subject to “retail TPT” or equivalent of retail TPT.","title":"MRRA Contracting (Arizona Department of Revenue)","url":"https://azdor.gov/transaction-privilege-tax/contracting-guidelines/mrra-contracting","pageDate":null}],"note":"Maintenance, repair, replacement and small alterations to existing buildings (MRRA) are not taxed: no tax line on the invoice. You pay tax on your materials when you buy them.","dependsOn":null},"installation":{"word":"Depends","label":"Depends · the state's own guidance gives two answers · see the caveat · city taxes not checked","plain":false,"caveats":["City taxes in Arizona were not checked here."],"twoAnswers":[{"sides":[{"quote":"Repair or installation of tangible personal property which is permanently attached to real property is taxable under the contracting classification.","title":"Arizona Transaction Privilege Tax Ruling TPR 93-31","url":"https://azdor.gov/sites/default/files/2023-03/RULINGS_TPT_1993_tpr93-31.pdf","pageDate":"Signed May 10, 1993"},{"quote":"No, labor is not taxable and a contractor's invoice for MRRA projects should not include a line item for tax","title":"Contracting FAQs (Arizona Department of Revenue)","url":"https://azdor.gov/transaction-privilege-tax/contracting-guidelines/contracting-faqs","pageDate":null}]}],"sources":[{"quote":"No, labor is not taxable and a contractor's invoice for MRRA projects should not include a line item for tax as neither the labor or the materials are taxable (although a contractor will pay tax on the materials when they are purchased).","title":"Contracting FAQs (Arizona Department of Revenue)","url":"https://azdor.gov/transaction-privilege-tax/contracting-guidelines/contracting-faqs","pageDate":null},{"quote":"Repair: Returning existing property to a usable state ... For example, fixing a leaky bathtub or shower ... Replacement: ... For example, removal and replacement of a roof, flooring, a sprinkler system or HVAC unit.","title":"MRRA Contracting (Arizona Department of Revenue)","url":"https://azdor.gov/transaction-privilege-tax/contracting-guidelines/mrra-contracting","pageDate":null},{"quote":"The installation if kept separate from the retail sale on the invoice through the books and records would be considered a service rendered in addition to the retail sale ... Please note if you were installing on real property, (e.g. land and/or building), the installation may be subject to TPT under the prime contracting classification.","title":"Contracting FAQs (Arizona Department of Revenue)","url":"https://azdor.gov/transaction-privilege-tax/contracting-guidelines/contracting-faqs","pageDate":null}],"note":"Installing onto a thing (a car, an RV): labor is not taxed if shown separately.","dependsOn":"installed on a thing vs. in a building; replacement (MRRA) vs. new construction; separate statement for retail installs"},"newConstruction":{"word":"Taxed","label":"Taxed · see the caveat · city taxes not checked","plain":false,"caveats":["City taxes in Arizona were not checked here."],"twoAnswers":[],"sources":[{"quote":"Modification activities encompass \"ground up\" construction ... for example, building a new home.","title":"Modification Contracting (Arizona Department of Revenue)","url":"https://azdor.gov/transaction-privilege-tax/contracting-guidelines/modification-contracting","pageDate":null},{"quote":"If installed on a taxable modification project, the gross income from the contract will be included in the tax base subject to tax under the prime contracting classification.","title":"Modification Contracting (Arizona Department of Revenue)","url":"https://azdor.gov/transaction-privilege-tax/contracting-guidelines/modification-contracting","pageDate":null}],"note":null,"dependsOn":null}}}},"AR":{"code":"AR","name":"Arkansas","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"Arkansas Contractors Licensing Board (Department of Labor and Licensing)","url":"https://labor.arkansas.gov/licensing/arkansas-contractors-licensing-board/"},"page":"/contractor-license-limits-by-state/arkansas/","fields":{"handyman":{"label":"Small-job limit","cell":"Up to $2,000 per job (homes)","note":null,"why":null,"quotes":[{"quote":"(3)(A) A person or entity acting as a residential building contractor or a home improvement contactor on any project, when the cost of the work done or to be done does not exceed two thousand dollars ($2,000). (B) Subdivision (3)(A) of this section shall not apply to a project in which the construction work necessary to complete the project is divided into separate contracts of amounts less than two thousand dollars ($2,000)","title":"Arkansas Residential Contractors Licensing Law and Rules (Revised November 2022) — § 17-25-513 Exemptions","url":"https://www.labor.arkansas.gov/wp-content/uploads/ResidentialRules-Nov-2022.pdf","pageDate":"Revised November 2022"},{"quote":"A Home Improvement license is required when a contractor performs work over $2,000, including labor and materials, on a residential project. A \"Limited\" license limits contractors to projects less than $50,000.","title":"Home Improvement Specialty New Application (1-2025)","url":"https://labor.arkansas.gov/wp-content/uploads/NEW-Home-Imp-App-1-2025.pdf","pageDate":"1-2025"}]},"generalContractor":{"label":"General contractors","cell":"State license","note":"Commercial license when the job (labor + materials) is $50,000 or more.","why":null,"quotes":[{"quote":"(3)(A) A person or entity acting as a residential building contractor or a home improvement contactor on any project, when the cost of the work done or to be done does not exceed two thousand dollars ($2,000). (B) Subdivision (3)(A) of this section shall not apply to a project in which the construction work necessary to complete the project is divided into separate contracts of amounts less than two thousand dollars ($2,000)","title":"Arkansas Residential Contractors Licensing Law and Rules (Revised November 2022) — § 17-25-513 Exemptions","url":"https://www.labor.arkansas.gov/wp-content/uploads/ResidentialRules-Nov-2022.pdf","pageDate":"Revised November 2022"},{"quote":"A Home Improvement license is required when a contractor performs work over $2,000, including labor and materials, on a residential project. A \"Limited\" license limits contractors to projects less than $50,000.","title":"Home Improvement Specialty New Application (1-2025)","url":"https://labor.arkansas.gov/wp-content/uploads/NEW-Home-Imp-App-1-2025.pdf","pageDate":"1-2025"},{"quote":"except single-family residences, when the cost of the work to be done, or done, in the State of Arkansas by the contractor, including, but not limited to, labor and materials, is fifty thousand dollars ($50,000) or more.","title":"Arkansas Commercial Contractors Licensing Law (Revised April 2026) — § 17-25-101","url":"https://labor.arkansas.gov/wp-content/uploads/Commercial-Contractors-Law-revised-04.2026.pdf","pageDate":"Revised April 2026"}]},"plumbing":{"label":"Plumbing","cell":"State license","note":"Master/journeyman/apprentice plumbers licensed by the Arkansas Department of Health.","why":null,"quotes":[{"quote":"No person shall engage in work as a master plumber, journeyman plumber, apprentice plumber, or restricted license holder called for under this chapter or adopted rules unless first licensed or registered to do so by the Department of Health.","title":"Arkansas Plumber's Law — § 17-38-301 License required","url":"https://healthy.arkansas.gov/wp-content/uploads/PLUMBING_LAW_2022.pdf","pageDate":"2022"}]},"electrical":{"label":"Electrical","cell":"State license","note":null,"why":null,"quotes":[{"quote":"No person shall perform electrical work in this state or display or use any title, sign, card, advertisement, or other device to indicate that the person performs electrical work or is an electrician unless the person has first obtained a license","title":"Board of Electrical Examiners 2025 statutes — § 17-28-304","url":"https://labor.arkansas.gov/wp-content/uploads/BOEE-2025-Statutes.pdf","pageDate":"2025"}]},"hvac":{"label":"HVAC","cell":"State license","note":null,"why":null,"quotes":[{"quote":"(a) It is unlawful for any person to engage in HVACR work without the appropriate license or registration provided by this chapter, unless exempted pursuant to this chapter.","title":"HVAC/R Statutes 2025 (10/29/2025) — §§ 17-33-301, 17-33-304","url":"https://labor.arkansas.gov/wp-content/uploads/HVAC-law-2025.pdf","pageDate":"10/29/2025"}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Arkansas Department of Finance and Administration","url":"https://www.dfa.arkansas.gov/"},"page":"/sales-tax-on-labor-by-state/arkansas/","kindQuotes":[],"answers":{"repairTPP":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"The tax applies to the enumerated services performed on the items listed in 26 CAR § 30-502(a)(1) whether or not the items are affixed to real property.","title":"26 CAR § 30-502 Services subject to tax — Taxable services (Code of Arkansas Rules)","url":"https://codeofarrules.arkansas.gov/Rules/Rule?levelType=section&titleID=26&chapterID=33&subChapterID=241&partID=971&subPartID=9363&sectionID=62966","pageDate":"Code of Arkansas Rules effective January 1, 2025"}],"note":null,"dependsOn":null},"repairRealProperty":{"word":"Depends","label":"Depends · the state's own guidance gives two answers","plain":false,"caveats":[],"twoAnswers":[{"sides":[{"quote":"First-time installation of mechanical or electrical equipment into a newly constructed or substantially modified building or other improvement to real estate is not a taxable service.","title":"26 CAR § 30-1003 Contractors (Code of Arkansas Rules)","url":"https://codeofarrules.arkansas.gov/Rules/Rule?levelType=section&titleID=26&chapterID=33&subChapterID=241&partID=971&subPartID=9368&sectionID=63002","pageDate":null},{"quote":"The initial installation in new or substantially modified construction and the repair or replacement of mechanical or electrical components, such as a ceiling fan, is a taxable service.","title":"26 CAR § 30-1003 Contractors (Code of Arkansas Rules)","url":"https://codeofarrules.arkansas.gov/Rules/Rule?levelType=section&titleID=26&chapterID=33&subChapterID=241&partID=971&subPartID=9368&sectionID=63002","pageDate":null}]}],"sources":[{"quote":"For example, initial installation in existing structures and the repair or replacement of dishwashers, stoves, ovens, refrigerators, heating and air conditioning units, garbage disposals, water heaters, ceiling fans, garage door motors, electric signs, washing machines, and dryers is taxable.","title":"26 CAR § 30-1003 Contractors (Code of Arkansas Rules)","url":"https://codeofarrules.arkansas.gov/Rules/Rule?levelType=section&titleID=26&chapterID=33&subChapterID=241&partID=971&subPartID=9368&sectionID=63002","pageDate":null},{"quote":"This means, generally, that services performed on nonmechanical components or fixtures within or on a building or other improvement to real estate are not taxable;","title":"26 CAR § 30-1003 Contractors (Code of Arkansas Rules)","url":"https://codeofarrules.arkansas.gov/Rules/Rule?levelType=section&titleID=26&chapterID=33&subChapterID=241&partID=971&subPartID=9368&sectionID=63002","pageDate":null},{"quote":"The installation, replacement, or repair of pipes and nonmechanical plumbing fixtures are not taxable services.","title":"26 CAR § 30-1003 Contractors (Code of Arkansas Rules)","url":"https://codeofarrules.arkansas.gov/Rules/Rule?levelType=section&titleID=26&chapterID=33&subChapterID=241&partID=971&subPartID=9368&sectionID=63002","pageDate":null}],"note":null,"dependsOn":"passive building component (not taxed) vs. mechanical/electrical item (taxed)"},"installation":{"word":"Depends","label":"Depends · the state's own guidance gives two answers","plain":false,"caveats":[],"twoAnswers":[{"sides":[{"quote":"First-time installation of mechanical or electrical equipment into a newly constructed or substantially modified building or other improvement to real estate is not a taxable service.","title":"26 CAR § 30-1003 Contractors (Code of Arkansas Rules)","url":"https://codeofarrules.arkansas.gov/Rules/Rule?levelType=section&titleID=26&chapterID=33&subChapterID=241&partID=971&subPartID=9368&sectionID=63002","pageDate":null},{"quote":"The initial installation in new or substantially modified construction and the repair or replacement of mechanical or electrical components, such as a ceiling fan, is a taxable service.","title":"26 CAR § 30-1003 Contractors (Code of Arkansas Rules)","url":"https://codeofarrules.arkansas.gov/Rules/Rule?levelType=section&titleID=26&chapterID=33&subChapterID=241&partID=971&subPartID=9368&sectionID=63002","pageDate":null}]}],"sources":[{"quote":"For example, initial installation in existing structures and the repair or replacement of dishwashers, stoves, ovens, refrigerators, heating and air conditioning units, garbage disposals, water heaters, ceiling fans, garage door motors, electric signs, washing machines, and dryers is taxable.","title":"26 CAR § 30-1003 Contractors (Code of Arkansas Rules)","url":"https://codeofarrules.arkansas.gov/Rules/Rule?levelType=section&titleID=26&chapterID=33&subChapterID=241&partID=971&subPartID=9368&sectionID=63002","pageDate":null},{"quote":"The installation, replacement, or repair of pipes and nonmechanical plumbing fixtures are not taxable services.","title":"26 CAR § 30-1003 Contractors (Code of Arkansas Rules)","url":"https://codeofarrules.arkansas.gov/Rules/Rule?levelType=section&titleID=26&chapterID=33&subChapterID=241&partID=971&subPartID=9368&sectionID=63002","pageDate":null},{"quote":"First-time installation of mechanical or electrical equipment into a newly constructed or substantially modified building or other improvement to real estate is not a taxable service.","title":"26 CAR § 30-1003 Contractors (Code of Arkansas Rules)","url":"https://codeofarrules.arkansas.gov/Rules/Rule?levelType=section&titleID=26&chapterID=33&subChapterID=241&partID=971&subPartID=9368&sectionID=63002","pageDate":null},{"quote":"Heating and air contractors, electricians, plumbers, or others who install flooring, motors, electrical appliances or devices, household appliances, or machinery for the first time (initial installation) in an existing building should collect tax on the labor charged.","title":"26 CAR § 30-519 Services subject to tax — Initial installation (Code of Arkansas Rules)","url":"https://codeofarrules.arkansas.gov/Rules/Rule?levelType=section&titleID=26&chapterID=33&subChapterID=241&partID=971&subPartID=9363&sectionID=62983","pageDate":null}],"note":"First-time installation of appliances, motors, machinery, HVAC units, water heaters or flooring in an EXISTING building is taxed — collect tax on the labor. The same installation in a new or substantially remodeled building is not taxed. Installing pipes, plumbing fixtures, wiring, breakers and light fixtures is not taxed.","dependsOn":"existing building vs. new/substantially modified construction; mechanical/electrical item vs. passive component"},"newConstruction":{"word":"Not taxed","label":"Not taxed · the state's own guidance gives two answers","plain":false,"caveats":[],"twoAnswers":[{"sides":[{"quote":"First-time installation of mechanical or electrical equipment into a newly constructed or substantially modified building or other improvement to real estate is not a taxable service.","title":"26 CAR § 30-1003 Contractors (Code of Arkansas Rules)","url":"https://codeofarrules.arkansas.gov/Rules/Rule?levelType=section&titleID=26&chapterID=33&subChapterID=241&partID=971&subPartID=9368&sectionID=63002","pageDate":null},{"quote":"The initial installation in new or substantially modified construction and the repair or replacement of mechanical or electrical components, such as a ceiling fan, is a taxable service.","title":"26 CAR § 30-1003 Contractors (Code of Arkansas Rules)","url":"https://codeofarrules.arkansas.gov/Rules/Rule?levelType=section&titleID=26&chapterID=33&subChapterID=241&partID=971&subPartID=9368&sectionID=63002","pageDate":null}]}],"sources":[{"quote":"First-time installation of mechanical or electrical equipment into a newly constructed or substantially modified building or other improvement to real estate is not a taxable service.","title":"26 CAR § 30-1003 Contractors (Code of Arkansas Rules)","url":"https://codeofarrules.arkansas.gov/Rules/Rule?levelType=section&titleID=26&chapterID=33&subChapterID=241&partID=971&subPartID=9368&sectionID=63002","pageDate":null},{"quote":"All contractors are deemed to be consumers or users of all tangible personal property including materials, supplies, and equipment used or consumed by them in performing any contract, and the sales of all such property to contractors are taxable sales.","title":"26 CAR § 30-1003 Contractors (Code of Arkansas Rules)","url":"https://codeofarrules.arkansas.gov/Rules/Rule?levelType=section&titleID=26&chapterID=33&subChapterID=241&partID=971&subPartID=9368&sectionID=63002","pageDate":null},{"quote":"Any person engaged in the business of providing lawn care of nonresidential property or landscaping services of both residential and nonresidential property is required to collect and remit sales tax","title":"26 CAR § 30-504 Lawn care and landscaping (Code of Arkansas Rules)","url":"https://codeofarrules.arkansas.gov/Rules/Rule?levelType=section&titleID=26&chapterID=33&subChapterID=241&partID=971&subPartID=9363&sectionID=62968","pageDate":null}],"note":"First-time installation of mechanical or electrical equipment in a new or substantially modified building is not taxed. Contractors pay tax on all materials they use. Landscaping is the exception: landscaping services of both residential and nonresidential property are taxed.","dependsOn":null}}}},"CA":{"code":"CA","name":"California","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"Contractors State License Board (CSLB)","url":"https://www.cslb.ca.gov/"},"page":"/contractor-license-limits-by-state/california/","fields":{"handyman":{"label":"Small-job limit","cell":"Under $1,000 per job; only if no permit is needed and you have no employees","note":"under $1,000 per project, labor + materials + all other costs; no building permit; no employees; ads must say you are not licensed","why":null,"quotes":[{"quote":"Starting January 1, 2025, Assembly Bill 2622 (Carrillo, Chapter 240, Statutes of 2024) increases the minor work license exemption from $500 to $1,000, but there is a catch: the work cannot require a permit, and the unlicensed person cannot employ anyone for the project.","title":"CSLB Industry Bulletin #24-07: License Requirement for Minor Work Increases from $500 to $1,000","url":"https://www.cslb.ca.gov/Resources/IndustryBulletins/2024/AB%202622%20Implementation.FINAL.pdf","pageDate":"December 31, 2024"},{"quote":"a person who is not licensed may advertise for construction work if the total contract price for labor, materials, and all other items on a project is less than $1,000. The $1,000 includes all costs associated with the project. The advertisement must state the person is not licensed.","title":"CSLB press release #24-21: Handyperson Exemption to Increase to $1,000 in 2025","url":"https://www.cslb.ca.gov/Resources/PressReleases/2024/AB2622.FINAL.pdf","pageDate":"December 30, 2024"},{"quote":"must be licensed by the California Contractors State License Board (CSLB) if the project requires a building permit or uses any additional workers or the total cost (labor and materials) of one or more contracts on the project is $1,000 or more.","title":"CSLB — Step 1: Before Applying for the Examination","url":"https://www.cslb.ca.gov/contractors/applicants/contractors_license/exam_application/before_applying_for_license.aspx","pageDate":null}]},"generalContractor":{"label":"General contractors","cell":"State license","note":"CSLB license (e.g. B General Building) required when the project is $1,000 or more, or at any value if it needs a building permit or uses employees.","why":null,"quotes":[{"quote":"must be licensed by the California Contractors State License Board (CSLB) if the project requires a building permit or uses any additional workers or the total cost (labor and materials) of one or more contracts on the project is $1,000 or more.","title":"CSLB — Step 1: Before Applying for the Examination","url":"https://www.cslb.ca.gov/contractors/applicants/contractors_license/exam_application/before_applying_for_license.aspx","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"State license","note":null,"why":null,"quotes":[{"quote":"C-36 - Plumbing Contractor; C-10 - Electrical Contractor; C-20 - Warm-Air Heating, Ventilating and Air-Conditioning Contractor","title":"CSLB Licensing Classifications","url":"https://www.cslb.ca.gov/About_Us/Library/Licensing_Classifications/","pageDate":null}]},"electrical":{"label":"Electrical","cell":"State license","note":null,"why":null,"quotes":[{"quote":"C-36 - Plumbing Contractor; C-10 - Electrical Contractor; C-20 - Warm-Air Heating, Ventilating and Air-Conditioning Contractor","title":"CSLB Licensing Classifications","url":"https://www.cslb.ca.gov/About_Us/Library/Licensing_Classifications/","pageDate":null}]},"hvac":{"label":"HVAC","cell":"State license","note":"CSLB C-20 Warm-Air Heating, Ventilating and Air-Conditioning Contractor classification.","why":null,"quotes":[{"quote":"C-36 - Plumbing Contractor; C-10 - Electrical Contractor; C-20 - Warm-Air Heating, Ventilating and Air-Conditioning Contractor","title":"CSLB Licensing Classifications","url":"https://www.cslb.ca.gov/About_Us/Library/Licensing_Classifications/","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"California Department of Tax and Fee Administration","url":"https://cdtfa.ca.gov/"},"page":"/sales-tax-on-labor-by-state/california/","kindQuotes":[],"answers":{"repairTPP":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Tax generally does not apply to your itemized charges for repair labor.","title":"Publication 108, Labor Charges — Nontaxable Charges (CDTFA)","url":"https://www.cdtfa.ca.gov/formspubs/pub108/nontaxable-charges.htm","pageDate":"Revision September 2018"}],"note":null,"dependsOn":"labor itemized on the invoice"},"repairRealProperty":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Construction contractors are consumers of materials which they furnish and install in the performance of construction contracts.","title":"Regulation 1521, Construction Contractors (CDTFA)","url":"https://cdtfa.ca.gov/lawguides/vol1/sutr/1521.html","pageDate":null},{"quote":"\"Construction contract\" means ... Erect, construct, alter, or repair any building or other structure, project, development, or other improvement on or to real property","title":"Regulation 1521, Construction Contractors (CDTFA)","url":"https://cdtfa.ca.gov/lawguides/vol1/sutr/1521.html","pageDate":null}],"note":"Repair work on a building is a construction contract.","dependsOn":null},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Sales tax generally does not apply to charges for installation labor. ... it can be difficult to tell the difference between nontaxable installation and taxable fabrication on site.","title":"Publication 108, Labor Charges — Nontaxable Charges (CDTFA)","url":"https://www.cdtfa.ca.gov/formspubs/pub108/nontaxable-charges.htm","pageDate":"Revision September 2018"},{"quote":"Charges for fabrication labor are generally taxable, whether you itemize your labor charges or include them in the price of the product.","title":"Publication 108, Labor Charges — Taxable Labor (CDTFA)","url":"https://www.cdtfa.ca.gov/formspubs/pub108/taxable-labor.htm","pageDate":"Revision September 2018"}],"note":"Installation labor is generally not taxed when itemized.","dependsOn":"installation vs. fabrication; labor itemized"},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Construction contractors are consumers of materials which they furnish and install in the performance of construction contracts.","title":"Regulation 1521, Construction Contractors (CDTFA)","url":"https://cdtfa.ca.gov/lawguides/vol1/sutr/1521.html","pageDate":null},{"quote":"Construction contractors are retailers of fixtures which they furnish and install in the performance of construction contracts and tax applies to their sales of the fixtures.","title":"Regulation 1521, Construction Contractors (CDTFA)","url":"https://cdtfa.ca.gov/lawguides/vol1/sutr/1521.html","pageDate":null}],"note":null,"dependsOn":null}}}},"CO":{"code":"CO","name":"Colorado","license":{"checked":"2026-11-06","confirmed":false,"board":{"name":"Colorado Department of Regulatory Agencies (DORA), Division of Professions and Occupations — State Electrical Board and State Plumbing Board","url":"https://dpo.colorado.gov/"},"page":"/contractor-license-limits-by-state/colorado/","fields":{"handyman":{"label":"Small-job limit","cell":"No statewide license found — check with the board and your city or county","note":null,"why":"No state page speaks about handymen directly. The state's consumer page says general contractors are not licensed by the state.","quotes":[{"quote":"Not all occupations are licensed, such as roofers and general contractors. However, laws may exist in your county that provide consumer protections, so be sure to check with your city before hiring an unlicensed professional.","title":"DORA — Home & Repair","url":"https://dora.colorado.gov/consumer-protection-home-and-repair","pageDate":null}]},"generalContractor":{"label":"General contractors","cell":"No state license","note":"No state general contractor license; licensing (if any) is by city/county.","why":null,"quotes":[{"quote":"Not all occupations are licensed, such as roofers and general contractors. However, laws may exist in your county that provide consumer protections, so be sure to check with your city before hiring an unlicensed professional.","title":"DORA — Home & Repair","url":"https://dora.colorado.gov/consumer-protection-home-and-repair","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"State license","note":null,"why":null,"quotes":[{"quote":"12-155-108. Plumber must have license - registration - control and supervision - rules. (1) (a) A person shall not engage in or work at the business, trade, or calling of a residential, journeyman, or master plumber in this state until he or she THE PERSON has received a license from the division","title":"House Bill 24-1344 (signed) — amends C.R.S. 12-155-108","url":"https://content.leg.colorado.gov/sites/default/files/2024a_1344_signed.pdf","pageDate":"2024 (sections effective July 1, 2024 / July 1, 2025)"}]},"electrical":{"label":"Electrical","cell":"State license","note":"State Electrical Board; electrical contractors must register and hold or employ a licensed master electrician.","why":null,"quotes":[{"quote":"To perform Electrical Contracting in the State of Colorado, you must be a licensed Electrical Contractor registered with the State of Colorado: Registration by Original Method Hold or employ a licensed master electrician to serve as the responsible individual for the company.","title":"Colorado Electrical Applications and Forms","url":"https://dpo.colorado.gov/Electrical/Applications","pageDate":null}]},"hvac":{"label":"HVAC","cell":"No statewide license found — check with the board and your city or county","note":null,"why":"No state page says that HVAC work is licensed only by cities and counties.","quotes":[{"quote":"Page lists Denver mechanical supervisor certificate types, including heating and ventilating supervisor certificates (no single quotable sentence returned).","title":"City and County of Denver — Mechanical Certificates","url":"https://denvergov.org/Government/Agencies-Departments-Offices/Agencies-Departments-Offices-Directory/Community-Planning-and-Development/Contractor-Licensing/Supervisor-Certificates/Mechanical-Certificates","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":"home-rule city taxes not checked","department":{"name":"Colorado Department of Revenue","url":"https://tax.colorado.gov/"},"page":"/sales-tax-on-labor-by-state/colorado/","kindQuotes":[{"quote":"The information in this publication does not apply to the sales or use taxes of any home-rule cities that the Department does not administer.","title":"Sales & Use Tax Topics: Auto Repairs (Colorado Department of Revenue)","url":"https://tax.colorado.gov/sales-use-tax-topics-auto-repairs","pageDate":"May 2026"}],"answers":{"repairTPP":{"word":"Depends","label":"Depends · see the caveat · home-rule city taxes not checked","plain":false,"caveats":["Colorado's own guidance does not apply to the sales taxes of its home-rule cities, as the publication quoted here says. Those were not checked here."],"twoAnswers":[],"sources":[{"quote":"The taxable amount is the total charge made to the customer for the parts and accessories, minus any separately stated service or labor charges.","title":"Sales & Use Tax Topics: Auto Repairs (Colorado Department of Revenue)","url":"https://tax.colorado.gov/sales-use-tax-topics-auto-repairs","pageDate":"May 2026"}],"note":null,"dependsOn":"labor separately stated (and separable) on the invoice"},"repairRealProperty":{"word":"Not taxed","label":"Not taxed · see the caveat · home-rule city taxes not checked","plain":false,"caveats":["Colorado's own guidance does not apply to the sales taxes of its home-rule cities, as the publication quoted here says. Those were not checked here."],"twoAnswers":[],"sources":[{"quote":"For lump-sum contracts, the contractor is treated as the consumer of all construction and building materials included in and associated with the contract.","title":"FYI Sales 6: Contractors and Retailer-Contractors (Colorado Department of Revenue)","url":"https://tax.colorado.gov/sites/default/files/documents/FYI_Sales6.pdf","pageDate":"03/20"},{"quote":"A retailer-contractor should not collect tax on installation or labor charges if such charges are listed separately on the bid proposal, sales invoice, or contract.","title":"FYI Sales 6: Contractors and Retailer-Contractors (Colorado Department of Revenue)","url":"https://tax.colorado.gov/sites/default/files/documents/FYI_Sales6.pdf","pageDate":"03/20"},{"quote":"anyone engaged, under a contractual arrangement, in the construction, reconstruction, or repair of any building, bridge or structure","title":"FYI Sales 6: Contractors and Retailer-Contractors (Colorado Department of Revenue)","url":"https://tax.colorado.gov/sites/default/files/documents/FYI_Sales6.pdf","pageDate":"03/20"}],"note":"Repair of a building is contractor work. On a lump-sum job you pay tax when buying the building materials and do not charge sales tax on the job. On a time-and-materials job you charge sales tax on the marked-up materials, but not on labor listed separately.","dependsOn":null},"installation":{"word":"Depends","label":"Depends · see the caveat · home-rule city taxes not checked","plain":false,"caveats":["Colorado's own guidance does not apply to the sales taxes of its home-rule cities, as the publication quoted here says. Those were not checked here."],"twoAnswers":[],"sources":[{"quote":"An associated service charge is separately stated if it appears as a distinct line item on a written sales contract, retailer's invoice, or other written document issued in connection with the sale.","title":"Sales Tax Guide (Colorado Department of Revenue)","url":"https://tax.colorado.gov/sales-tax-guide","pageDate":"May 2026"},{"quote":"Service charges associated with the sale of tangible personal property, such as charges for installation or delivery, are generally included in the taxable purchase price, unless two conditions are met.","title":"Sales Tax Guide (Colorado Department of Revenue)","url":"https://tax.colorado.gov/sales-tax-guide","pageDate":"May 2026"},{"quote":"A retailer-contractor should not collect tax on installation or labor charges if such charges are listed separately on the bid proposal, sales invoice, or contract.","title":"FYI Sales 6: Contractors and Retailer-Contractors (Colorado Department of Revenue)","url":"https://tax.colorado.gov/sites/default/files/documents/FYI_Sales6.pdf","pageDate":"03/20"}],"note":"Installation charges are untaxed only if the customer could decline them and they appear as their own line on the invoice.","dependsOn":"installation separable and separately stated"},"newConstruction":{"word":"Not taxed","label":"Not taxed · see the caveat · home-rule city taxes not checked","plain":false,"caveats":["Colorado's own guidance does not apply to the sales taxes of its home-rule cities, as the publication quoted here says. Those were not checked here."],"twoAnswers":[],"sources":[{"quote":"For lump-sum contracts, the contractor is treated as the consumer of all construction and building materials included in and associated with the contract.","title":"FYI Sales 6: Contractors and Retailer-Contractors (Colorado Department of Revenue)","url":"https://tax.colorado.gov/sites/default/files/documents/FYI_Sales6.pdf","pageDate":"03/20"},{"quote":"A retailer-contractor should not collect tax on installation or labor charges if such charges are listed separately on the bid proposal, sales invoice, or contract.","title":"FYI Sales 6: Contractors and Retailer-Contractors (Colorado Department of Revenue)","url":"https://tax.colorado.gov/sites/default/files/documents/FYI_Sales6.pdf","pageDate":"03/20"}],"note":"Lump-sum building contracts: the contractor is the consumer of the materials and pays the tax on them; no sales tax license needed. Time-and-materials: contractor collects tax on the materials, not on separately listed labor.","dependsOn":null}}}},"CT":{"code":"CT","name":"Connecticut","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"Connecticut Department of Consumer Protection (DCP)","url":"https://portal.ct.gov/dcp/home-improvement"},"page":"/contractor-license-limits-by-state/connecticut/","fields":{"handyman":{"label":"Small-job limit","cell":"Up to $1,000 a year, all jobs together (homes)","note":null,"why":null,"quotes":[{"quote":"\"Contractor\" does not include a person for whom the total price of all of such person's home improvement contracts with all of such person's customers does not exceed one thousand dollars during any period of twelve consecutive months.","title":"Conn. Gen. Stat. ch. 400, Home Improvement Act — § 20-419 Definitions","url":"https://www.cga.ct.gov/current/pub/chap_400.htm","pageDate":null},{"quote":"...in which the total price for all work agreed upon between the contractor and owner or proposed or offered by the contractor exceeds two hundred dollars.","title":"Conn. Gen. Stat. § 20-419(5)(A) — 'home improvement'","url":"https://www.cga.ct.gov/current/pub/chap_400.htm","pageDate":null},{"quote":"No person shall hold such person out to be a contractor or salesperson without first obtaining a certificate of registration from the commissioner as provided in this chapter","title":"Conn. Gen. Stat. § 20-420 — Certificate of registration required","url":"https://www.cga.ct.gov/current/pub/chap_400.htm","pageDate":null}]},"generalContractor":{"label":"General contractors","cell":"State registration, homes only · not fully confirmed","note":null,"why":"Whether Connecticut licenses general contractors for commercial work was not confirmed either way.","quotes":[{"quote":"No person shall hold such person out to be a contractor or salesperson without first obtaining a certificate of registration from the commissioner as provided in this chapter","title":"Conn. Gen. Stat. § 20-420 — Certificate of registration required","url":"https://www.cga.ct.gov/current/pub/chap_400.htm","pageDate":null},{"quote":"\"New home construction contractor\" means any person who contracts with a consumer to construct or sell a new home or any portion of a new home prior to occupancy","title":"Conn. Gen. Stat. ch. 399a — New Home Construction Contractors","url":"https://www.cga.ct.gov/current/pub/chap_399a.htm","pageDate":null},{"quote":"Persons performing electrical, HVAC, plumbing, heating, and similar jobs must have the appropriate Connecticut license","title":"DCP — What Other License or Registration Does My Contractor Need","url":"https://portal.ct.gov/dcp/occupational-and-professional-division/occupational--profess/what-other-license-or-registration-does-my-contractor-need","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"State license","note":null,"why":null,"quotes":[{"quote":"No person shall engage in, practice or offer to perform the work of any occupation subject to this chapter in this state ... unless such person has first obtained a license as provided in section 20-333","title":"Conn. Gen. Stat. § 20-334 — License or registration required","url":"https://www.cga.ct.gov/current/pub/chap_393.htm","pageDate":null},{"quote":"Persons performing electrical, HVAC, plumbing, heating, and similar jobs must have the appropriate Connecticut license","title":"DCP — What Other License or Registration Does My Contractor Need","url":"https://portal.ct.gov/dcp/occupational-and-professional-division/occupational--profess/what-other-license-or-registration-does-my-contractor-need","pageDate":null}]},"electrical":{"label":"Electrical","cell":"State license","note":null,"why":null,"quotes":[{"quote":"No person shall engage in, practice or offer to perform the work of any occupation subject to this chapter in this state ... unless such person has first obtained a license as provided in section 20-333","title":"Conn. Gen. Stat. § 20-334 — License or registration required","url":"https://www.cga.ct.gov/current/pub/chap_393.htm","pageDate":null},{"quote":"Persons performing electrical, HVAC, plumbing, heating, and similar jobs must have the appropriate Connecticut license","title":"DCP — What Other License or Registration Does My Contractor Need","url":"https://portal.ct.gov/dcp/occupational-and-professional-division/occupational--profess/what-other-license-or-registration-does-my-contractor-need","pageDate":null}]},"hvac":{"label":"HVAC","cell":"State license","note":null,"why":null,"quotes":[{"quote":"No person shall engage in, practice or offer to perform the work of any occupation subject to this chapter in this state ... unless such person has first obtained a license as provided in section 20-333","title":"Conn. Gen. Stat. § 20-334 — License or registration required","url":"https://www.cga.ct.gov/current/pub/chap_393.htm","pageDate":null},{"quote":"\"Heating, piping and cooling work\" means ... (B) the installation, repair, replacement, maintenance, inspection, testing or alteration of air conditioning and refrigeration systems","title":"Conn. Gen. Stat. § 20-330 — 'Heating, piping and cooling work'","url":"https://www.cga.ct.gov/current/pub/chap_393.htm","pageDate":null},{"quote":"Persons performing electrical, HVAC, plumbing, heating, and similar jobs must have the appropriate Connecticut license","title":"DCP — What Other License or Registration Does My Contractor Need","url":"https://portal.ct.gov/dcp/occupational-and-professional-division/occupational--profess/what-other-license-or-registration-does-my-contractor-need","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Connecticut Department of Revenue Services","url":"https://portal.ct.gov/drs"},"page":"/sales-tax-on-labor-by-state/connecticut/","kindQuotes":[{"quote":"This publication has been obsoleted by IP 99(19) and AN 2000(8)","title":"SN 92(23) (CT DRS) — obsolete","url":"https://portal.ct.gov/drs/publications/special-notices/1992/sn-92-23","pageDate":"1992"}],"answers":{"repairTPP":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Repairing or maintaining units, or their electrical or electronic parts, is a taxable service to tangible personal property.","title":"IP 2018(2), Building Contractors' Guide to Sales and Use Taxes (CT DRS)","url":"https://portal.ct.gov/-/media/drs/publications/pubsip/2018/ip-2018(2).pdf","pageDate":"issued 12/19/2018"},{"quote":"Contractors providing repair or maintenance services must separately state the charge for integral parts and the charge for maintenance or repair services on the bill to the customer. ... The total bill is taxable.","title":"IP 2018(2), Building Contractors' Guide to Sales and Use Taxes (CT DRS)","url":"https://portal.ct.gov/-/media/drs/publications/pubsip/2018/ip-2018(2).pdf","pageDate":"issued 12/19/2018"}],"note":"Parts and labor must be listed separately, but the whole bill is taxed.","dependsOn":null},"repairRealProperty":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Generally, services to existing commercial, industrial, and income-producing property are taxable. Some services to residential property are also taxable.","title":"IP 2018(2), Building Contractors' Guide to Sales and Use Taxes (CT DRS)","url":"https://portal.ct.gov/-/media/drs/publications/pubsip/2018/ip-2018(2).pdf","pageDate":"issued 12/19/2018"},{"quote":"Services are generally taxable to existing commercial, industrial, or income-producing property, even if they are not taxable when performed on owner-occupied residential property or new construction.","title":"IP 2018(2), Building Contractors' Guide to Sales and Use Taxes (CT DRS)","url":"https://portal.ct.gov/-/media/drs/publications/pubsip/2018/ip-2018(2).pdf","pageDate":"issued 12/19/2018"},{"quote":"Some services are taxable in all cases, whether performed on new construction, owner-occupied residential property, existing commercial property, existing industrial property, or existing income-producing property.","title":"IP 2018(2), Building Contractors' Guide to Sales and Use Taxes (CT DRS)","url":"https://portal.ct.gov/-/media/drs/publications/pubsip/2018/ip-2018(2).pdf","pageDate":"issued 12/19/2018"},{"quote":"(I) Services to industrial, commercial or income-producing real property, including, but not limited to, such services as management, electrical, plumbing, painting and carpentry, provided income-producing property shall not include property used exclusively for residential purposes in which the owner resides","title":"Conn. Gen. Stat. § 12-407(a)(37) (Connecticut General Assembly)","url":"https://www.cga.ct.gov/current/pub/chap_219.htm","pageDate":null}],"note":null,"dependsOn":"type of property: owner-occupied home vs. commercial/industrial/income-producing; whether the service is on the taxed-everywhere list"},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Contractors do not collect tax on their services when installing a system in: New construction Owner-occupied residential property Contractors must collect tax on their services when installing a system in: Existing commercial real property Existing industrial real property Existing income-producing real property","title":"IP 2018(2), Building Contractors' Guide to Sales and Use Taxes (CT DRS)","url":"https://portal.ct.gov/-/media/drs/publications/pubsip/2018/ip-2018(2).pdf","pageDate":"issued 12/19/2018"}],"note":null,"dependsOn":"new construction / owner-occupied home (not taxed) vs. existing commercial-type property (taxed)"},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Services are generally taxable to existing commercial, industrial, or income-producing property, even if they are not taxable when performed on owner-occupied residential property or new construction.","title":"IP 2018(2), Building Contractors' Guide to Sales and Use Taxes (CT DRS)","url":"https://portal.ct.gov/-/media/drs/publications/pubsip/2018/ip-2018(2).pdf","pageDate":"issued 12/19/2018"},{"quote":"Contractors do not collect tax on their services when installing a system in: New construction Owner-occupied residential property Contractors must collect tax on their services when installing a system in: Existing commercial real property Existing industrial real property Existing income-producing real property","title":"IP 2018(2), Building Contractors' Guide to Sales and Use Taxes (CT DRS)","url":"https://portal.ct.gov/-/media/drs/publications/pubsip/2018/ip-2018(2).pdf","pageDate":"issued 12/19/2018"},{"quote":"Some services are taxable in all cases, whether performed on new construction, owner-occupied residential property, existing commercial property, existing industrial property, or existing income-producing property.","title":"IP 2018(2), Building Contractors' Guide to Sales and Use Taxes (CT DRS)","url":"https://portal.ct.gov/-/media/drs/publications/pubsip/2018/ip-2018(2).pdf","pageDate":"issued 12/19/2018"},{"quote":"(V) Landscaping and horticulture services; (W) Window cleaning services; (X) Maintenance services; (Y) Janitorial services; (Z) Exterminating services; (AA) Swimming pool cleaning and maintenance services;","title":"Conn. Gen. Stat. § 12-407(a)(37) (Connecticut General Assembly)","url":"https://www.cga.ct.gov/current/pub/chap_219.htm","pageDate":null}],"note":"Contractors pay tax on their materials. Some services are taxable in all cases, even on new construction (e.g. landscaping).","dependsOn":null}}}},"DE":{"code":"DE","name":"Delaware","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"Delaware Division of Revenue (contractor business license); Division of Professional Regulation (plumbing, HVACR and electrical licenses)","url":"https://revenue.delaware.gov/business-tax-forms/contractors-resident-and-non-resident/"},"page":"/contractor-license-limits-by-state/delaware/","fields":{"handyman":{"label":"Small-job limit","cell":"No small-job exemption: every paid job needs a license or registration","note":"Delaware has no state general-contractor competency license, but every contractor (any job size) needs a Division of Revenue contractor business license and Department of Labor contractor registration.","why":null,"quotes":[{"quote":"Any person desiring to engage in business in this State as a contractor shall obtain a license upon making application to the Division of Revenue and paying a fee of $75.","title":"30 Del. C. § 2502 — Contractor license requirement","url":"https://delcode.delaware.gov/title30/c025/index.html","pageDate":null},{"quote":"\"Contractor\" includes every person engaged in the business of: a. Furnishing labor or both labor and materials in connection with all or any part of construction, alteration, repairing, dismantling or demolition of buildings","title":"30 Del. C. § 2501 — Definitions","url":"https://delcode.delaware.gov/title30/c025/index.html","pageDate":null}]},"generalContractor":{"label":"General contractors","cell":"State registration · not fully confirmed","note":"No competency license for general contractors; a $75 Division of Revenue contractor business license (any value) plus Department of Labor Office of Contractor Registration before work begins.","why":"No Delaware home-improvement licensing law was found, but its absence was not fully checked.","quotes":[{"quote":"Any person desiring to engage in business in this State as a contractor shall obtain a license upon making application to the Division of Revenue and paying a fee of $75.","title":"30 Del. C. § 2502 — Contractor license requirement","url":"https://delcode.delaware.gov/title30/c025/index.html","pageDate":null},{"quote":"Any contractors conducting business activity in Delaware are required to register with and obtain a business license from the Delaware Division of Revenue.","title":"Division of Revenue — Contractors (Resident and Non-Resident)","url":"https://revenue.delaware.gov/business-tax-forms/contractors-resident-and-non-resident/","pageDate":null},{"quote":"businesses who perform 'Construction Services' to also be registered with the Delaware Department of Labor's, Office of Contractor Registration BEFORE their work begins in the State","title":"Delaware One Stop — Construction Contractors","url":"https://onestop.delaware.gov/Operate_Contractors","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"State license","note":null,"why":null,"quotes":[{"quote":"A person shall not provide plumbing services in this State ... unless the person has been licensed as a master plumber under this chapter","title":"24 Del. C. § 1807 — License required (plumbing)","url":"https://delcode.delaware.gov/title24/c018/sc02/index.html","pageDate":null},{"quote":"The Delaware Board of Plumbing, Heating, Ventilation, Air Conditioning and Refrigeration (HVACR) Examiners must issue you a license to so any plumbing or HVACR work in Delaware.","title":"DPR Plumbing/HVACR Board FAQs","url":"https://dpr.delaware.gov/boards/plumbers/faqs/","pageDate":null}]},"electrical":{"label":"Electrical","cell":"State license","note":null,"why":null,"quotes":[{"quote":"No person shall engage in the practice of providing electrical services ... unless such person has been duly licensed under this chapter.","title":"24 Del. C. § 1407 — License required (electrical)","url":"https://delcode.delaware.gov/title24/c014/sc02/index.html","pageDate":null}]},"hvac":{"label":"HVAC","cell":"State license","note":null,"why":null,"quotes":[{"quote":"A person shall not provide HVACR or HVACR restricted services in this State nor hold oneself out to the public as being a master HVACR licensee or master HVACR restricted licensee","title":"24 Del. C. § 1820 — License required (HVACR)","url":"https://delcode.delaware.gov/title24/c018/sc03/index.html","pageDate":null},{"quote":"The Delaware Board of Plumbing, Heating, Ventilation, Air Conditioning and Refrigeration (HVACR) Examiners must issue you a license to so any plumbing or HVACR work in Delaware.","title":"DPR Plumbing/HVACR Board FAQs","url":"https://dpr.delaware.gov/boards/plumbers/faqs/","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"none","tax":null,"local":null,"department":{"name":"Delaware Division of Revenue","url":"https://revenue.delaware.gov/"},"page":"/sales-tax-on-labor-by-state/delaware/","kindQuotes":[],"answers":{"repairTPP":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Delaware does not impose a state or local sales tax, but does impose a gross receipts tax on the seller of goods (tangible or otherwise) or provider of services in the state.","title":"Step 4: Learn About Gross Receipts Taxes (Delaware Division of Revenue)","url":"https://revenue.delaware.gov/business-tax-forms/doing-business-in-delaware/step-4-gross-receipts-taxes/","pageDate":null}],"note":"No sales tax. Your business pays Delaware gross receipts tax on its receipts instead.","dependsOn":null},"repairRealProperty":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Delaware does not impose a state or local sales tax, but does impose a gross receipts tax on the seller of goods (tangible or otherwise) or provider of services in the state.","title":"Step 4: Learn About Gross Receipts Taxes (Delaware Division of Revenue)","url":"https://revenue.delaware.gov/business-tax-forms/doing-business-in-delaware/step-4-gross-receipts-taxes/","pageDate":null},{"quote":"every contractor must pay a gross receipts tax at the rate of .6537% (.006537) times the taxable gross receipts received from construction services. The first $100,000 ($300,000 quarterly) of construction gross receipts received per month are exempt from the gross receipts tax.","title":"Tax Tips for Contractors and Real Estate Developers (Delaware Division of Revenue)","url":"https://revenuefiles.delaware.gov/docs/contractors.pdf","pageDate":null}],"note":"No sales tax. Contractors pay gross receipts tax on construction receipts above the monthly exclusion.","dependsOn":null},"installation":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Delaware does not impose a state or local sales tax, but does impose a gross receipts tax on the seller of goods (tangible or otherwise) or provider of services in the state.","title":"Step 4: Learn About Gross Receipts Taxes (Delaware Division of Revenue)","url":"https://revenue.delaware.gov/business-tax-forms/doing-business-in-delaware/step-4-gross-receipts-taxes/","pageDate":null}],"note":"No sales tax.","dependsOn":null},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Delaware does not impose a state or local sales tax, but does impose a gross receipts tax on the seller of goods (tangible or otherwise) or provider of services in the state.","title":"Step 4: Learn About Gross Receipts Taxes (Delaware Division of Revenue)","url":"https://revenue.delaware.gov/business-tax-forms/doing-business-in-delaware/step-4-gross-receipts-taxes/","pageDate":null},{"quote":"every contractor must pay a gross receipts tax at the rate of .6537% (.006537) times the taxable gross receipts received from construction services. The first $100,000 ($300,000 quarterly) of construction gross receipts received per month are exempt from the gross receipts tax.","title":"Tax Tips for Contractors and Real Estate Developers (Delaware Division of Revenue)","url":"https://revenuefiles.delaware.gov/docs/contractors.pdf","pageDate":null}],"note":"No sales tax. Contractors pay gross receipts tax on construction receipts above the monthly exclusion.","dependsOn":null}}}},"DC":{"code":"DC","name":"District of Columbia","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"DC Department of Licensing and Consumer Protection (DLCP); Board of Industrial Trades for plumbers, electricians and refrigeration/AC mechanics","url":"https://dlcp.dc.gov/page/contractor-and-construction-services"},"page":"/contractor-license-limits-by-state/district-of-columbia/","fields":{"handyman":{"label":"Small-job limit","cell":"Under $300 per job, with one homeowner's jobs over 12 months added up (homes)","note":null,"why":null,"quotes":[{"quote":"Home improvement contract - an agreement for the performance of home improvement work in the District for a contract price of three hundred dollars ($ 300) or more.","title":"16 DCMR 899 — Definitions (Home Improvements)","url":"https://www.dcregs.dc.gov/Common/DCMR/RuleList.aspx?ChapterNum=16-8","pageDate":null},{"quote":"work performed by licensed electricians, plumbers and gasfitters, or refrigeration and air conditioning mechanics, so long as the work performed by them is limited to that of their licensed occupation","title":"16 DCMR 899 — 'home improvement work' exclusions","url":"https://www.dcregs.dc.gov/Common/DCMR/RuleList.aspx?ChapterNum=16-8","pageDate":null},{"quote":"No person shall require or accept any payment for a home improvement contract to be undertaken in the District in advance of the full completion of all work required to be performed under the contract, unless that person is licensed as a home improvement contractor","title":"16 DCMR 800 — General provisions","url":"https://www.dcregs.dc.gov/Common/DCMR/RuleList.aspx?ChapterNum=16-8","pageDate":"SOURCE: Final Rulemaking published at 56 DCR 3098 (April 24, 2009)"}]},"generalContractor":{"label":"General contractors","cell":"District license","note":"District-wide basic business license with a General Contractor/Construction Manager endorsement for any construction for another (commercial or residential); holders don't also need the home improvement license.","why":null,"quotes":[{"quote":"Each person engaged in general contracting or construction management in the District shall apply to the Department of Consumer and Regulatory Affairs (Department) for a basic business license with a General Contractor/Construction Manager endorsement (license).","title":"17 DCMR 3900 — General Contractor/Construction Manager","url":"https://www.dcregs.dc.gov/Common/DCMR/RuleList.aspx?ChapterNum=17-39","pageDate":"Effective 4/24/2009"},{"quote":"General contractor means any person who, for a fee, is contracted to do construction on real property owned, controlled, or leased by another person of commercial, industrial, institutional, governmental, residential or accessory use buildings or structures.","title":"17 DCMR 3999 — Definitions","url":"https://www.dcregs.dc.gov/Common/DCMR/RuleList.aspx?ChapterNum=17-39","pageDate":null},{"quote":"General Contractor (A, B, C, G & H)/Construction Manager","title":"DLCP — Contractor and Construction Services","url":"https://dlcp.dc.gov/page/contractor-and-construction-services","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"District license","note":null,"why":null,"quotes":[{"quote":"No person shall practice, attempt to practice, or offer to practice an occupation or profession for which a license, certification, or registration is required under this subchapter without a current valid license","title":"D.C. Code § 47-2853.02","url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-2853.02","pageDate":null},{"quote":"(14) Electrician; ... (27) Plumber/Gasfitter; ... (36) Refrigeration and Air Conditioning Mechanic","title":"D.C. Code § 47-2853.04 — Regulated occupations","url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-2853.04","pageDate":null}]},"electrical":{"label":"Electrical","cell":"District license","note":null,"why":null,"quotes":[{"quote":"No person shall practice, attempt to practice, or offer to practice an occupation or profession for which a license, certification, or registration is required under this subchapter without a current valid license","title":"D.C. Code § 47-2853.02","url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-2853.02","pageDate":null},{"quote":"(14) Electrician; ... (27) Plumber/Gasfitter; ... (36) Refrigeration and Air Conditioning Mechanic","title":"D.C. Code § 47-2853.04 — Regulated occupations","url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-2853.04","pageDate":null}]},"hvac":{"label":"HVAC","cell":"District license","note":null,"why":null,"quotes":[{"quote":"No person shall practice, attempt to practice, or offer to practice an occupation or profession for which a license, certification, or registration is required under this subchapter without a current valid license","title":"D.C. Code § 47-2853.02","url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-2853.02","pageDate":null},{"quote":"(14) Electrician; ... (27) Plumber/Gasfitter; ... (36) Refrigeration and Air Conditioning Mechanic","title":"D.C. Code § 47-2853.04 — Regulated occupations","url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-2853.04","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"DC Office of Tax and Revenue","url":"https://otr.cfo.dc.gov/"},"page":"/sales-tax-on-labor-by-state/district-of-columbia/","kindQuotes":[],"answers":{"repairTPP":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"The sale of or charges for the service of repairing, altering, mending, or fitting tangible personal property, or applying or installing tangible personal property as a repair or replacement part of other tangible personal property","title":"D.C. Code § 47-2001 Definitions (DC Council)","url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-2001","pageDate":null}],"note":"Repairing, altering or fitting a thing — or installing a part in it — is a taxable service in DC, whether or not parts are supplied.","dependsOn":null},"repairRealProperty":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"the term “real property maintenance” means any activity that keeps the land or the premises of a building clean, orderly, and functional, including the performance of minor adjustments, maintenance, or repairs","title":"D.C. Code § 47-2001 Definitions (DC Council)","url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-2001","pageDate":null},{"quote":"but does not include; painting, wallpapering, or other services performed as part of construction or major repairs","title":"D.C. Code § 47-2001 Definitions (DC Council)","url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-2001","pageDate":null},{"quote":"Sales tax at the rate of 6.0 percent is imposed on charges for the service of real property maintenance.","title":"Taxable and Non-Taxable Services (DC Office of Tax and Revenue)","url":"https://otr.cfo.dc.gov/page/taxable-and-non-taxable-services","pageDate":null},{"quote":"Non-Taxable Services Major Repair Services Waterproofing Caulking Masonry Repair Building Inspection Services Repairing Pump Re-Tiling","title":"Sales Tax on Real Property Maintenance Services (DC OTR)","url":"https://otr.cfo.dc.gov/page/sales-tax-real-property-maintenance-services","pageDate":null}],"note":"Upkeep that keeps a building clean, orderly and working — including minor adjustments, maintenance and minor repairs — is taxed.","dependsOn":"minor maintenance/repair (taxed) vs. major repair or construction (not taxed)"},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"The sale of or charges for the service of repairing, altering, mending, or fitting tangible personal property, or applying or installing tangible personal property as a repair or replacement part of other tangible personal property","title":"D.C. Code § 47-2001 Definitions (DC Council)","url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-2001","pageDate":null},{"quote":"but does not include; painting, wallpapering, or other services performed as part of construction or major repairs","title":"D.C. Code § 47-2001 Definitions (DC Council)","url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-2001","pageDate":null}],"note":"Installing a part into a thing as a repair or replacement is taxed.","dependsOn":null},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"but does not include; painting, wallpapering, or other services performed as part of construction or major repairs","title":"D.C. Code § 47-2001 Definitions (DC Council)","url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-2001","pageDate":null},{"quote":"The sale of material used in the construction, and of materials used in the repair or alteration, of real property, which materials, upon completion of such construction, alterations, or repairs, become real property","title":"D.C. Code § 47-2001 Definitions (DC Council)","url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-2001","pageDate":null}],"note":null,"dependsOn":null}}}},"FL":{"code":"FL","name":"Florida","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"Florida Construction Industry Licensing Board (DBPR); Electrical Contractors' Licensing Board for electrical","url":"https://www2.myfloridalicense.com/construction-industry/"},"page":"/contractor-license-limits-by-state/florida/","fields":{"handyman":{"label":"Small-job limit","cell":"Under $2,500 per job; casual or minor work only","note":null,"why":null,"quotes":[{"quote":"Any work or operation of a casual, minor, or inconsequential nature in which the aggregate contract price for labor, materials, and all other items is less than $2,500","title":"Fla. Stat. § 489.103 Exemptions","url":"https://www.flsenate.gov/Laws/Statutes/2026/489.103","pageDate":"2026 Florida Statutes"},{"quote":"To a person who advertises that he or she is a contractor or otherwise represents that he or she is qualified to engage in contracting.","title":"Fla. Stat. § 489.103(9)(b)","url":"https://www.flsenate.gov/Laws/Statutes/2026/489.103","pageDate":"2026 Florida Statutes"}]},"generalContractor":{"label":"General contractors","cell":"State license","note":null,"why":null,"quotes":[{"quote":"Any work or operation of a casual, minor, or inconsequential nature in which the aggregate contract price for labor, materials, and all other items is less than $2,500","title":"Fla. Stat. § 489.103 Exemptions","url":"https://www.flsenate.gov/Laws/Statutes/2026/489.103","pageDate":"2026 Florida Statutes"},{"quote":"A person must be certified or registered in order to engage in the business of contracting in this state.","title":"Fla. Stat. § 489.113 Qualifications for practice","url":"https://www.flsenate.gov/Laws/Statutes/2026/489.113","pageDate":null},{"quote":"“Certified contractor” means any contractor who possesses a certificate of competency issued by the department and who shall be allowed to contract in any jurisdiction in the state","title":"Fla. Stat. § 489.105 Definitions","url":"https://www.flsenate.gov/Laws/Statutes/2026/489.105","pageDate":"2026 Florida Statutes"},{"quote":"“Residential contractor” means a contractor whose services are limited to construction, remodeling, repair, or improvement of one-family, two-family, or three-family residences not exceeding two habitable stories","title":"Fla. Stat. § 489.105 — Residential contractor","url":"https://www.flsenate.gov/Laws/Statutes/2026/489.105","pageDate":"2026 Florida Statutes"},{"quote":"The Construction Industry Licensing Board","title":"DBPR — Construction Industry","url":"https://www2.myfloridalicense.com/construction-industry/","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"State license","note":null,"why":null,"quotes":[{"quote":"“Plumbing contractor” means a contractor whose services are unlimited in the plumbing trade","title":"Fla. Stat. § 489.105 — Plumbing contractor","url":"https://www.flsenate.gov/Laws/Statutes/2026/489.105","pageDate":"2026 Florida Statutes"}]},"electrical":{"label":"Electrical","cell":"State license","note":null,"why":null,"quotes":[{"quote":"A person may not: (a) Practice contracting unless the person is certified or registered","title":"Fla. Stat. § 489.531 Prohibitions (electrical)","url":"https://www.flsenate.gov/Laws/Statutes/2026/489.531","pageDate":"2026 Florida Statutes"}]},"hvac":{"label":"HVAC","cell":"State license","note":null,"why":null,"quotes":[{"quote":"“Class A air-conditioning contractor” means a contractor whose services are unlimited in the execution of contracts requiring the experience, knowledge, and skill to install, maintain, repair, fabricate, alter, extend, or design ... central air-conditioning, refrigeration, heating, and ventilating systems","title":"Fla. Stat. § 489.105 — Class A air-conditioning contractor","url":"https://www.flsenate.gov/Laws/Statutes/2026/489.105","pageDate":"2026 Florida Statutes"}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Florida Department of Revenue","url":"https://floridarevenue.com/"},"page":"/sales-tax-on-labor-by-state/florida/","kindQuotes":[],"answers":{"repairTPP":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Generally, when installing or repairing tangible personal property, parts and labor are taxable. If the job is labor only it is not taxable, but the repairer must document that no parts or other items were incorporated into or attached to the repaired item.","title":"Sales and Use Tax on Construction, Improvements, Installations and Repairs (GT-800067, Florida DOR)","url":"https://floridarevenue.com/forms_library/current/gt800067.pdf","pageDate":null},{"quote":"Sales tax applies even if the parts are provided at no charge.","title":"Sales and Use Tax on Construction, Improvements, Installations and Repairs (GT-800067, Florida DOR)","url":"https://floridarevenue.com/forms_library/current/gt800067.pdf","pageDate":null}],"note":"A labor-only repair is not taxed, but you must keep proof that no parts were used.","dependsOn":"whether any parts are used (labor-only = not taxed, documented)"},"repairRealProperty":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"time-and-materials real property contracts, the contractor is the final consumer of materials and supplies and: Must pay sales tax to suppliers on all purchases, including those made for the contractors own use. Should not charge tax to the customer.","title":"Sales and Use Tax on Construction, Improvements, Installations and Repairs (GT-800067, Florida DOR)","url":"https://floridarevenue.com/forms_library/current/gt800067.pdf","pageDate":null},{"quote":"A contractor who performs retail sale plus installation contracts: Should buy the materials tax-exempt for resale. Should charge the customer tax on all materials.","title":"Sales and Use Tax on Construction, Improvements, Installations and Repairs (GT-800067, Florida DOR)","url":"https://floridarevenue.com/forms_library/current/gt800067.pdf","pageDate":null}],"note":"Exception: 'retail sale plus installation' contracts, where the contractor charges tax on the listed materials.","dependsOn":null},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Generally, when installing or repairing tangible personal property, parts and labor are taxable. If the job is labor only it is not taxable, but the repairer must document that no parts or other items were incorporated into or attached to the repaired item.","title":"Sales and Use Tax on Construction, Improvements, Installations and Repairs (GT-800067, Florida DOR)","url":"https://floridarevenue.com/forms_library/current/gt800067.pdf","pageDate":null},{"quote":"Free-standing residential appliances are tangible personal property. The contractor should charge the customer tax on the appliance and labor. Hard-wired/permanently installed residential appliances become real property. The contractor should pay tax when buying the appliance and should not charge the customer tax on the appliance or labor.","title":"Sales and Use Tax on Construction, Improvements, Installations and Repairs (GT-800067, Florida DOR)","url":"https://floridarevenue.com/forms_library/current/gt800067.pdf","pageDate":null},{"quote":"When installing fixtures, the contractor: Should pay sales tax when buying the materials. Should not charge the customer tax on materials or labor. Types of fixtures include: Built-in cabinets, counters, or lockers Central air-conditioning units Elevators and escalators Furnaces Kitchen and bathroom sinks Wired lighting","title":"Sales and Use Tax on Construction, Improvements, Installations and Repairs (GT-800067, Florida DOR)","url":"https://floridarevenue.com/forms_library/current/gt800067.pdf","pageDate":null}],"note":"Installing something that becomes part of the building (hard-wired or built-in appliances, central AC, furnaces, sinks, wired lighting): pay tax when buying it and do not charge tax on the item or labor.","dependsOn":"whether the item stays tangible personal property or becomes real property"},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"time-and-materials real property contracts, the contractor is the final consumer of materials and supplies and: Must pay sales tax to suppliers on all purchases, including those made for the contractors own use. Should not charge tax to the customer.","title":"Sales and Use Tax on Construction, Improvements, Installations and Repairs (GT-800067, Florida DOR)","url":"https://floridarevenue.com/forms_library/current/gt800067.pdf","pageDate":null}],"note":"The contractor is the final consumer of materials and supplies: pays tax to suppliers and does not charge the customer tax.","dependsOn":null}}}},"GA":{"code":"GA","name":"Georgia","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"State Licensing Board for Residential and General Contractors (Secretary of State); State Construction Industry Licensing Board for electrical, plumbing and conditioned air","url":"https://sos.ga.gov/page/residential-and-commercial-general-contractor-exemptions"},"page":"/contractor-license-limits-by-state/georgia/","fields":{"handyman":{"label":"Small-job limit","cell":"Up to $2,500 per job (homes)","note":null,"why":null,"quotes":[{"quote":"where such activity or work falls into the category of residential-basic contractor or residential-light commercial contractor ... and where the total value of the work or activity or of the compensation to be received by the contractor for such activity or work, whichever is the higher, exceeds $2,500.00.","title":"2024 SB 503 (as passed, signed) — O.C.G.A. § 43-41-2 'Residential contractor'","url":"https://gov.georgia.gov/document/2024-signed-legislation/sb-503/download","pageDate":"2024 signed legislation"},{"quote":"Nothing in this chapter shall preclude a person from offering or contracting to perform or undertaking or performing for an owner repair work, provided that the person performing the repair work discloses to the owner that such person does not hold a license under this chapter and provided, further, that such work does not affect the structural integrity of the real property.","title":"2024 SB 503 — O.C.G.A. § 43-41-17(g) repair exemption","url":"https://gov.georgia.gov/document/2024-signed-legislation/sb-503/download","pageDate":"2024 signed legislation"},{"quote":"(1) the person performing the repair work discloses in writing to the owner that such person/entity is not licensed as a residential or general contractor under this chapter; ... (3) the work does not affect the life safety requirements or structural integrity of the real property.","title":"Ga. Comp. R. & Regs. r. 553-8-.01 Repair","url":"https://rules.sos.ga.gov/GAC/553-8","pageDate":null}]},"generalContractor":{"label":"General contractors","cell":"State license · not fully confirmed","note":null,"why":"No dollar limit for commercial general contracting was found, so whether the $2,500 line also applies to commercial work is not confirmed.","quotes":[{"quote":"where such activity or work falls into the category of residential-basic contractor or residential-light commercial contractor ... and where the total value of the work or activity or of the compensation to be received by the contractor for such activity or work, whichever is the higher, exceeds $2,500.00.","title":"2024 SB 503 (as passed, signed) — O.C.G.A. § 43-41-2 'Residential contractor'","url":"https://gov.georgia.gov/document/2024-signed-legislation/sb-503/download","pageDate":"2024 signed legislation"},{"quote":"No person, whether an individual or a business organization, shall have the right to engage in the business of residential contracting or commercial general contracting without a current, valid residential contractor license or commercial general contractor license","title":"2024 SB 503 — O.C.G.A. § 43-41-17(a)","url":"https://gov.georgia.gov/document/2024-signed-legislation/sb-503/download","pageDate":"2024 signed legislation"}]},"plumbing":{"label":"Plumbing","cell":"State license","note":null,"why":null,"quotes":[{"quote":"any work contractually undertaken by a general contractor in the nature of electrical contracting, plumbing, conditioned air contracting, low voltage contracting, or utility contracting which falls within the licensing requirements of Chapter 14 of this title may not be performed by the general contractor but shall only be performed by a person who is duly licensed","title":"2024 SB 503 — Chapter 14 trades","url":"https://gov.georgia.gov/document/2024-signed-legislation/sb-503/download","pageDate":"2024 signed legislation"},{"quote":"Statewide Class I Master Plumber licenses are limited to plumbing involving single-family dwellings and one-level dwellings designed for not more than two families and commercial structures not to exceed 10,000 square feet in area. Statewide Class II Master Plumber licenses are unrestricted.","title":"Ga. Comp. R. & Regs. r. 121-3-.02","url":"https://rules.sos.ga.gov/gac/121-3","pageDate":null}]},"electrical":{"label":"Electrical","cell":"State license","note":null,"why":null,"quotes":[{"quote":"any work contractually undertaken by a general contractor in the nature of electrical contracting, plumbing, conditioned air contracting, low voltage contracting, or utility contracting which falls within the licensing requirements of Chapter 14 of this title may not be performed by the general contractor but shall only be performed by a person who is duly licensed","title":"2024 SB 503 — Chapter 14 trades","url":"https://gov.georgia.gov/document/2024-signed-legislation/sb-503/download","pageDate":"2024 signed legislation"},{"quote":"Statewide Class I Electrical Contractor licenses are restricted to electrical contracting involving single-phase electrical installations that do not exceed 200 amperes ... Class II Electrical Contractor licenses are unrestricted.","title":"Ga. Comp. R. & Regs. ch. 121-3 Application for Licensure","url":"https://rules.sos.ga.gov/gac/121-3","pageDate":null}]},"hvac":{"label":"HVAC","cell":"State license","note":null,"why":null,"quotes":[{"quote":"any work contractually undertaken by a general contractor in the nature of electrical contracting, plumbing, conditioned air contracting, low voltage contracting, or utility contracting which falls within the licensing requirements of Chapter 14 of this title may not be performed by the general contractor but shall only be performed by a person who is duly licensed","title":"2024 SB 503 — Chapter 14 trades","url":"https://gov.georgia.gov/document/2024-signed-legislation/sb-503/download","pageDate":"2024 signed legislation"},{"quote":"Class I Conditioned Air Contractor licenses are restricted to conditioned air contracting involving conditioned air systems or equipment not exceeding 175,000 BTU of heating and 60,000 BTU of cooling, and Class II licenses are unrestricted.","title":"Ga. Comp. R. & Regs. r. 121-3-.04","url":"https://rules.sos.ga.gov/gac/121-3","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Georgia Department of Revenue","url":"https://dor.georgia.gov/"},"page":"/sales-tax-on-labor-by-state/georgia/","kindQuotes":[],"answers":{"repairTPP":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Repair and installation labor are exempt when separately stated on an invoice. If not separately stated, labor charges are taxable. Fabrication labor is taxable unless the total sale is exempt.","title":"Contractor FAQs (Georgia Department of Revenue)","url":"https://dor.georgia.gov/contractor-faqs","pageDate":null}],"note":"Repair labor is not taxed when it is a separate line on the invoice. If it is not separated, the labor is taxed. Fabrication labor is taxed.","dependsOn":"labor separately stated on the invoice"},"repairRealProperty":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"perform services thereunder in constructing, altering, repairing or improving real property in this State and is deemed to be the consumer of all tangible personal property used or consumed in performing such contract and shall pay the tax thereon at the time of purchase","title":"Contractor FAQs (Georgia Department of Revenue)","url":"https://dor.georgia.gov/contractor-faqs","pageDate":null}],"note":null,"dependsOn":null},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Repair and installation labor are exempt when separately stated on an invoice. If not separately stated, labor charges are taxable. Fabrication labor is taxable unless the total sale is exempt.","title":"Contractor FAQs (Georgia Department of Revenue)","url":"https://dor.georgia.gov/contractor-faqs","pageDate":null}],"note":"Installation labor is not taxed when separately stated on the invoice; if lumped in, it is taxed.","dependsOn":"labor separately stated on the invoice"},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"perform services thereunder in constructing, altering, repairing or improving real property in this State and is deemed to be the consumer of all tangible personal property used or consumed in performing such contract and shall pay the tax thereon at the time of purchase","title":"Contractor FAQs (Georgia Department of Revenue)","url":"https://dor.georgia.gov/contractor-faqs","pageDate":null},{"quote":"Can contractors purchase tangible personal property tax exempt? No. Contractors are deemed consumers of tangible personal property used in a construction project and must pay tax at the time of purchase.","title":"Contractor FAQs (Georgia Department of Revenue)","url":"https://dor.georgia.gov/contractor-faqs","pageDate":null}],"note":"Contractors constructing or improving real property are the consumers of the materials and must pay tax when buying them — they cannot buy materials tax-exempt.","dependsOn":null}}}},"HI":{"code":"HI","name":"Hawaii","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"Contractors License Board (DCCA Professional and Vocational Licensing Division)","url":"https://cca.hawaii.gov/pvl/boards/contractor/"},"page":"/contractor-license-limits-by-state/hawaii/","fields":{"handyman":{"label":"Small-job limit","cell":"Up to $1,500 per job; only if no building permit is needed · a bill may raise it","note":"$1,500 or less per project, labor + materials, and only if no building permit is needed","why":null,"quotes":[{"quote":"Any project or operation for which the aggregate contract price for labor and materials is not more than $1,500. This exemption shall not apply in any case where a building permit is required regardless of the aggregate contract price, nor where the undertaking is only a part of a larger or major project or operation","title":"HRS § 444-2 Exemptions","url":"https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0444/HRS_0444-0002.htm","pageDate":"History: am L 2019, c 283, §2"},{"quote":"It is a misdemeanor for any person, including a person who is exempt by section 444-2 from this chapter, to advertise with or without any limiting qualifications as a contractor unless such person holds a valid license","title":"HRS § 444-9.2 Advertising","url":"https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0444/HRS_0444-0009_0002.htm","pageDate":null},{"quote":"Any project or operation for which the aggregate contract price for labor and materials is not more than $2,500.","title":"HB 846 (2025–2026 legislature) — proposed","url":"https://data.capitol.hawaii.gov/sessions/session2026/bills/HB846_.HTM","pageDate":null}]},"generalContractor":{"label":"General contractors","cell":"State license","note":null,"why":null,"quotes":[{"quote":"Any project or operation for which the aggregate contract price for labor and materials is not more than $1,500. This exemption shall not apply in any case where a building permit is required regardless of the aggregate contract price, nor where the undertaking is only a part of a larger or major project or operation","title":"HRS § 444-2 Exemptions","url":"https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0444/HRS_0444-0002.htm","pageDate":"History: am L 2019, c 283, §2"},{"quote":"No person within the purview of this chapter shall act, or assume to act, or advertise, as general engineering contractor, general building contractor, or specialty contractor without a license previously obtained","title":"HRS § 444-9 Licenses required","url":"https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0444/HRS_0444-0009.htm","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"State license","note":null,"why":null,"quotes":[{"quote":"No person shall act or assume to act as a journey worker electrician, ... journey worker plumber, master plumber, ... or advertise or hold the person's self out as an electrician or plumber, without a license previously obtained","title":"HRS § 448E-9 Unlicensed activity","url":"https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0448E/HRS_0448E-0009.htm","pageDate":null}]},"electrical":{"label":"Electrical","cell":"State license","note":null,"why":null,"quotes":[{"quote":"No person shall act or assume to act as a journey worker electrician, ... journey worker plumber, master plumber, ... or advertise or hold the person's self out as an electrician or plumber, without a license previously obtained","title":"HRS § 448E-9 Unlicensed activity","url":"https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0448E/HRS_0448E-0009.htm","pageDate":null}]},"hvac":{"label":"HVAC","cell":"State license · not fully confirmed","note":null,"why":"Whether an HVAC technician needs a personal license, beyond the contractor's classification, was not fully checked.","quotes":[{"quote":"C-52 Ventilating and air conditioning contractor","title":"HAR ch. 16-77 — specialty classifications","url":"https://cca.hawaii.gov/wp-content/uploads/2026/02/har_77-c2.pdf","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"gross-receipts","tax":"general excise tax","local":null,"department":{"name":"Hawaii Department of Taxation","url":"https://tax.hawaii.gov/"},"page":"/sales-tax-on-labor-by-state/hawaii/","kindQuotes":[{"quote":"GET is NOT a sales tax. A sales tax is a tax on the customer, which businesses must collect. GET is a tax on the business itself. Businesses may choose to pass the GET on to customers, but they are not required to do so.","title":"Hawaii General Excise Tax (GET) (Hawaii Department of Taxation)","url":"https://tax.hawaii.gov/get/","pageDate":null},{"quote":"If GET is passed on to customers, it must be included in gross receipts.","title":"Hawaii General Excise Tax (GET) (Hawaii Department of Taxation)","url":"https://tax.hawaii.gov/get/","pageDate":null},{"quote":"A business is not required to separately state an amount of the sales price representing a GET pass-on, but if the tax is passed on, it becomes part of the taxable gross receipts of the business.","title":"Tax Facts 2019-1, General Excise Tax (Hawaii Department of Taxation)","url":"https://files.hawaii.gov/tax/legal/taxfacts/tf2019-1.pdf","pageDate":"Revised April 2025"}],"answers":{"repairTPP":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"It is imposed on the gross income or gross receipts of virtually all business activity conducted in Hawaii, including sales of goods, services, rents, commissions, construction, and other business transactions.","title":"Hawaii General Excise Tax (GET) (Hawaii Department of Taxation)","url":"https://tax.hawaii.gov/get/","pageDate":null}],"note":null,"dependsOn":null},"repairRealProperty":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"It is imposed on the gross income or gross receipts of virtually all business activity conducted in Hawaii, including sales of goods, services, rents, commissions, construction, and other business transactions.","title":"Hawaii General Excise Tax (GET) (Hawaii Department of Taxation)","url":"https://tax.hawaii.gov/get/","pageDate":null},{"quote":"Selling retail goods and services, renting, leasing real property, construction contracting, earning commissions, all others 4.5%* ... *This 4.5% rate includes a 0.5% county surcharge.","title":"Hawaii General Excise Tax (GET) (Hawaii Department of Taxation)","url":"https://tax.hawaii.gov/get/","pageDate":null}],"note":"GET applies to construction contracting and services on your gross receipts, labor included.","dependsOn":null},"installation":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"It is imposed on the gross income or gross receipts of virtually all business activity conducted in Hawaii, including sales of goods, services, rents, commissions, construction, and other business transactions.","title":"Hawaii General Excise Tax (GET) (Hawaii Department of Taxation)","url":"https://tax.hawaii.gov/get/","pageDate":null}],"note":null,"dependsOn":null},"newConstruction":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"It is imposed on the gross income or gross receipts of virtually all business activity conducted in Hawaii, including sales of goods, services, rents, commissions, construction, and other business transactions.","title":"Hawaii General Excise Tax (GET) (Hawaii Department of Taxation)","url":"https://tax.hawaii.gov/get/","pageDate":null},{"quote":"Selling retail goods and services, renting, leasing real property, construction contracting, earning commissions, all others 4.5%* ... *This 4.5% rate includes a 0.5% county surcharge.","title":"Hawaii General Excise Tax (GET) (Hawaii Department of Taxation)","url":"https://tax.hawaii.gov/get/","pageDate":null}],"note":"Construction contracting is taxed under GET at the general (retail) rate on gross receipts.","dependsOn":null}}}},"ID":{"code":"ID","name":"Idaho","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"Idaho Contractors Board (Division of Occupational and Professional Licenses)","url":"https://dopl.idaho.gov/con/"},"page":"/contractor-license-limits-by-state/idaho/","fields":{"handyman":{"label":"Small-job limit","cell":"Under $2,000 per job; casual or minor work only","note":null,"why":null,"quotes":[{"quote":"A person performing work on one (1) undertaking or project considered casual, minor, or inconsequential, whether by one (1) or more contracts, the aggregate contract price of which, for labor and materials and all other items, is less than two thousand dollars ($2,000).","title":"Idaho Code 54-5205 Exemptions from registration","url":"https://legislature.idaho.gov/statutesrules/idstat/title54/t54ch52/sect54-5205/","pageDate":null},{"quote":"The exemptions prescribed in this paragraph (f) shall not apply when the work or construction is part of a larger construction project, whether undertaken by the same or a different construction contractor, or in which a division of the operation is made into contracts of amounts of less than two thousand dollars ($2,000) for the purpose of evasion of this chapter or otherwise","title":"Idaho Code 54-5205 Exemptions from registration (anti-splitting)","url":"https://legislature.idaho.gov/statutesrules/idstat/title54/t54ch52/sect54-5205/","pageDate":null},{"quote":"a permit may be issued to a person otherwise exempt from the provisions of this chapter provided such permit shall conspicuously contain the phrase 'no contractor registration provided' on the face of such permit.","title":"Idaho Code 54-5209 Building permits and contractor registration number","url":"https://legislature.idaho.gov/statutesrules/idstat/title54/t54ch52/sect54-5209/","pageDate":null}]},"generalContractor":{"label":"General contractors","cell":"State registration","note":null,"why":null,"quotes":[{"quote":"A person performing work on one (1) undertaking or project considered casual, minor, or inconsequential, whether by one (1) or more contracts, the aggregate contract price of which, for labor and materials and all other items, is less than two thousand dollars ($2,000).","title":"Idaho Code 54-5205 Exemptions from registration","url":"https://legislature.idaho.gov/statutesrules/idstat/title54/t54ch52/sect54-5205/","pageDate":null},{"quote":"On and after January 1, 2006, it shall be unlawful for any person to engage in the business of, or hold himself out as, a contractor within this state without being registered as required in this chapter.","title":"Idaho Code 54-5204 Registration required","url":"https://legislature.idaho.gov/statutesrules/idstat/title54/t54ch52/sect54-5204/","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"State license","note":"State certificate of competency required to engage in plumbing (DOPL Plumbing).","why":null,"quotes":[{"quote":"It shall be unlawful for any person or firm, copartnership, association or corporation, to engage in the business, trade, practice or work of plumbing in this state after the adoption of this chapter, unless such person ... has issued to him a state certificate of competency","title":"Idaho Code 54-2610 (plumbing certificate of competency)","url":"https://legislature.idaho.gov/statutesrules/idstat/title54/t54ch26/sect54-2610/","pageDate":null}]},"electrical":{"label":"Electrical","cell":"State license","note":"State license required to act as an electrical contractor or limited electrical contractor.","why":null,"quotes":[{"quote":"It shall be unlawful for any person, partnership, company, firm, association or corporation to act, or attempt to act, as an electrical contractor or limited electrical contractor in this state until such person ... shall have received a license","title":"Idaho Code 54-1002 (electrical license required)","url":"https://legislature.idaho.gov/statutesrules/idstat/title54/t54ch10/sect54-1002/","pageDate":null}]},"hvac":{"label":"HVAC","cell":"State license","note":"State certificate of competency required for heating, ventilation and air conditioning work.","why":null,"quotes":[{"quote":"it shall be unlawful for any person or firm, copartnership, association or corporation to engage in the business, trade, practice or work of heating, ventilation and air conditioning in this state unless such person ... has been issued a state certificate of competency","title":"Idaho Code 54-5008 (HVAC certificate of competency)","url":"https://legislature.idaho.gov/statutesrules/idstat/title54/t54ch50/sect54-5008/","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Idaho State Tax Commission","url":"https://tax.idaho.gov/"},"page":"/sales-tax-on-labor-by-state/idaho/","kindQuotes":[],"answers":{"repairTPP":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Sales tax is charged on parts and materials. Separately stated repair labor isn't taxable. If parts and materials are not stated separately from repair labor, the total amount for parts, materials, and repair labor is taxable.","title":"IDAPA 35.01.02, Idaho Sales & Use Tax Administrative Rules — Section 062, Repairs to Tangible Personal Property","url":"https://adminrules.idaho.gov/rules/current/35/350102.pdf","pageDate":"(7-1-26)"}],"note":"Repairing a thing: parts and materials are taxed; repair labor is not, if it is listed separately.","dependsOn":"repair labor separately stated from parts"},"repairRealProperty":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"A contractor is any person acting as a general contractor, subcontractor, contractee, subcontractee, or speculative builder who builds, alters, repairs, or improves real property. ... Contractors are the consumers of all the goods they use. As a result, they pay tax on their purchase or use of building materials, equipment, tools, and supplies, unless an exemption applies.","title":"IDAPA 35.01.02, Idaho Sales & Use Tax Administrative Rules — Section 012, Contractors Improving Real Property","url":"https://adminrules.idaho.gov/rules/current/35/350102.pdf","pageDate":"(7-1-26)"}],"note":"A contractor who builds, alters, repairs or improves real property is the consumer of everything they use and pays tax when buying materials, tools and supplies; the job itself is not a taxable sale.","dependsOn":null},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"A contractor is any person acting as a general contractor, subcontractor, contractee, subcontractee, or speculative builder who builds, alters, repairs, or improves real property. ... Contractors are the consumers of all the goods they use. As a result, they pay tax on their purchase or use of building materials, equipment, tools, and supplies, unless an exemption applies.","title":"IDAPA 35.01.02, Idaho Sales & Use Tax Administrative Rules — Section 012, Contractors Improving Real Property","url":"https://adminrules.idaho.gov/rules/current/35/350102.pdf","pageDate":"(7-1-26)"},{"quote":"If the contractor buys material and fabricates it and installs it into a real property improvement, only the material is taxable.","title":"IDAPA 35.01.02 — Section 012.04, Custom-Made Goods","url":"https://adminrules.idaho.gov/rules/current/35/350102.pdf","pageDate":"(7-1-26)"},{"quote":"The amount charged for labor or services rendered in installing or applying the property sold, provided that said amount is stated separately and such separate statement is not used as a means of avoiding imposition of this tax upon the actual sales price of the tangible personal property","title":"Idaho Code § 63-3613, Sales price (Idaho Legislature)","url":"https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH36/SECT63-3613/","pageDate":null}],"note":"Installing materials into a building as a contractor: you pay tax on the materials; labor is not taxed.","dependsOn":"installation charge separately stated; item sold vs. contractor improving real property"},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"A contractor is any person acting as a general contractor, subcontractor, contractee, subcontractee, or speculative builder who builds, alters, repairs, or improves real property. ... Contractors are the consumers of all the goods they use. As a result, they pay tax on their purchase or use of building materials, equipment, tools, and supplies, unless an exemption applies.","title":"IDAPA 35.01.02, Idaho Sales & Use Tax Administrative Rules — Section 012, Contractors Improving Real Property","url":"https://adminrules.idaho.gov/rules/current/35/350102.pdf","pageDate":"(7-1-26)"},{"quote":"If the contractor buys material and fabricates it and installs it into a real property improvement, only the material is taxable.","title":"IDAPA 35.01.02 — Section 012.04, Custom-Made Goods","url":"https://adminrules.idaho.gov/rules/current/35/350102.pdf","pageDate":"(7-1-26)"}],"note":"Contractors are the consumers of all the goods they use and pay tax on building materials, equipment, tools and supplies when buying them (or pay use tax).","dependsOn":null}}}},"IL":{"code":"IL","name":"Illinois","license":{"checked":"2026-11-06","confirmed":false,"board":{"name":"No statewide general-contractor board (roofers: Illinois Department of Financial and Professional Regulation; plumbers: Illinois Department of Public Health)","url":"https://illinoisattorneygeneral.gov/news/story/consumer-alertattorney-general-raoul-warns-residents-to-be-on-alert-for-storm-related-repair-scams"},"page":"/contractor-license-limits-by-state/illinois/","fields":{"handyman":{"label":"Small-job limit","cell":"No state license","note":null,"why":null,"quotes":[{"quote":"General contractors are not required by state law to be licensed","title":"Illinois AG consumer alert: storm-related repair scams (May 27, 2025)","url":"https://illinoisattorneygeneral.gov/news/story/consumer-alertattorney-general-raoul-warns-residents-to-be-on-alert-for-storm-related-repair-scams","pageDate":"2025-05-27"},{"quote":"The Illinois Home Repair and Remodeling Act requires contractors to provide customers with written contracts for any repair or remodeling work costing more than $1,000.","title":"Illinois AG consumer alert: storm-related repair scams (May 27, 2025)","url":"https://illinoisattorneygeneral.gov/news/story/consumer-alertattorney-general-raoul-warns-residents-to-be-on-alert-for-storm-related-repair-scams","pageDate":"2025-05-27"}]},"generalContractor":{"label":"General contractors","cell":"No state license","note":null,"why":null,"quotes":[{"quote":"General contractors are not required by state law to be licensed","title":"Illinois AG consumer alert: storm-related repair scams (May 27, 2025)","url":"https://illinoisattorneygeneral.gov/news/story/consumer-alertattorney-general-raoul-warns-residents-to-be-on-alert-for-storm-related-repair-scams","pageDate":"2025-05-27"},{"quote":"roofers must be licensed by the Illinois Department of Financial and Professional Regulation (IDFPR), and plumbers must be licensed by the Illinois Department of Public Health (IDPH).","title":"Illinois AG consumer alert: storm-related repair scams (May 27, 2025)","url":"https://illinoisattorneygeneral.gov/news/story/consumer-alertattorney-general-raoul-warns-residents-to-be-on-alert-for-storm-related-repair-scams","pageDate":"2025-05-27"}]},"plumbing":{"label":"Plumbing","cell":"State license","note":null,"why":null,"quotes":[{"quote":"roofers must be licensed by the Illinois Department of Financial and Professional Regulation (IDFPR), and plumbers must be licensed by the Illinois Department of Public Health (IDPH).","title":"Illinois AG consumer alert: storm-related repair scams (May 27, 2025)","url":"https://illinoisattorneygeneral.gov/news/story/consumer-alertattorney-general-raoul-warns-residents-to-be-on-alert-for-storm-related-repair-scams","pageDate":"2025-05-27"},{"quote":"All planning and designing of plumbing systems and all plumbing shall be performed only by plumbers licensed under the provisions of this Act hereinafter called \"licensed plumbers\" and \"licensed apprentice plumbers\".","title":"225 ILCS 320/3 Illinois Plumbing License Law","url":"https://ftp.ilga.gov/ILCS/Ch%200225/Act%200320/022503200K3.html","pageDate":null}]},"electrical":{"label":"Electrical","cell":"No statewide license found — check with the board and your city or county","note":null,"why":"No state page says in words that Illinois has no state electrician license.","quotes":[{"quote":"The corporate authorities of each municipality may require the registration of electrical contractors, and may impose an annual registration fee of $25 on each registered contractor. An electrical contractor who is registered in one municipality, however, shall not be required by any other municipality to be registered","title":"65 ILCS 5/11-33-1 Registration of electrical contractors","url":"https://ftp.ilga.gov/ILCS/Ch%200065/Act%200005/006500050K11-33-1.html","pageDate":null}]},"hvac":{"label":"HVAC","cell":"No statewide license found — check with the board and your city or county","note":null,"why":"No state page says that HVAC work is licensed only locally.","quotes":[]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Illinois Department of Revenue","url":"https://tax.illinois.gov/"},"page":"/sales-tax-on-labor-by-state/illinois/","kindQuotes":[],"answers":{"repairTPP":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"If no charge is separately stated in the Serviceperson's billing, the Selling Price is 50% of the entire amount billed to the customer. In no circumstance can the selling price be less than the cost price.","title":"Illinois Department of Revenue Publication 113-SOT (Service Occupation Tax)","url":"https://tax.illinois.gov/content/dam/soi/en/web/tax/research/publications/pubs/documents/pub-113-sot.pdf","pageDate":"March 2026"},{"quote":"SOT is only imposed if a Serviceperson transfers TPP as part of a sale of service.","title":"Illinois Department of Revenue Publication 113-SOT (Service Occupation Tax)","url":"https://tax.illinois.gov/content/dam/soi/en/web/tax/research/publications/pubs/documents/pub-113-sot.pdf","pageDate":"March 2026"},{"quote":"While labor, in a service function, is generally not taxable, sublet repair may involve a taxable occurrence.","title":"IDOR Sales Tax Audit Manual, Chapter 5","url":"https://tax.illinois.gov/content/dam/soi/en/web/tax/research/publications/auditmanual/documents/sales-tax/idor-st-am-ch05.pdf","pageDate":"05/2023"}],"note":"Illinois does not tax the labor itself. A repair person (a 'serviceperson') owes Service Occupation Tax on the parts handed over with the repair. If the parts are not priced separately on the bill, the tax is figured on 50% of the whole bill.","dependsOn":null},"repairRealProperty":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"A construction contractor does not incur Retailers' Occupation Tax liability as to receipts from labor furnished and tangible personal property (materials and fixtures) incorporated into a structure as an integral part thereof for an owner when furnished and installed as an incident of a construction contract. The construction contractor incurs Use Tax on the cost price of the tangible personal property that is incorporated into real estate.","title":"86 Ill. Adm. Code 130.1940 Construction Contractors and Real Estate Developers","url":"https://www.ilga.gov/commission/jcar/admincode/086/086001300S19400R.html","pageDate":"amended effective October 2, 2000"},{"quote":"\"Construct\" means build, erect, construct, reconstruct, install, plant, repair, renovate or remodel.","title":"86 Ill. Adm. Code 130.1940 (definitions)","url":"https://www.ilga.gov/commission/jcar/admincode/086/086001300S19400R.html","pageDate":"amended effective October 2, 2000"}],"note":null,"dependsOn":null},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"A construction contractor does not incur Retailers' Occupation Tax liability as to receipts from labor furnished and tangible personal property (materials and fixtures) incorporated into a structure as an integral part thereof for an owner when furnished and installed as an incident of a construction contract. The construction contractor incurs Use Tax on the cost price of the tangible personal property that is incorporated into real estate.","title":"86 Ill. Adm. Code 130.1940 Construction Contractors and Real Estate Developers","url":"https://www.ilga.gov/commission/jcar/admincode/086/086001300S19400R.html","pageDate":"amended effective October 2, 2000"},{"quote":"\"Construct\" means build, erect, construct, reconstruct, install, plant, repair, renovate or remodel.","title":"86 Ill. Adm. Code 130.1940 (definitions)","url":"https://www.ilga.gov/commission/jcar/admincode/086/086001300S19400R.html","pageDate":"amended effective October 2, 2000"},{"quote":"gas or electric stoves, refrigerators, washing machines, portable ventilating units and other portable equipment of this kind ... is considered to remain personal property when installed, even if the contractor does install such equipment pursuant to a construction contract.","title":"86 Ill. Adm. Code 130.1940 (appliances stay personal property)","url":"https://www.ilga.gov/commission/jcar/admincode/086/086001300S19400R.html","pageDate":"amended effective October 2, 2000"},{"quote":"Installation charges are not taxable when separately contracted for, between the buyer and the seller, apart from the selling price of the item being sold. ... If the installation is to permanently affix the tangible personal property to real estate, however, the retailer is acting as a construction contractor, and he incurs a Use Tax liability only on his cost price of materials.","title":"IDOR Sales Tax Audit Manual, Chapter 5, 5.11.3 Installation charges","url":"https://tax.illinois.gov/content/dam/soi/en/web/tax/research/publications/auditmanual/documents/sales-tax/idor-st-am-ch05.pdf","pageDate":"05/2023"}],"note":null,"dependsOn":"whether the item becomes part of the real estate, and for items that stay personal property, whether the installation charge is separately contracted from the item's price"},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"A construction contractor does not incur Retailers' Occupation Tax liability as to receipts from labor furnished and tangible personal property (materials and fixtures) incorporated into a structure as an integral part thereof for an owner when furnished and installed as an incident of a construction contract. The construction contractor incurs Use Tax on the cost price of the tangible personal property that is incorporated into real estate.","title":"86 Ill. Adm. Code 130.1940 Construction Contractors and Real Estate Developers","url":"https://www.ilga.gov/commission/jcar/admincode/086/086001300S19400R.html","pageDate":"amended effective October 2, 2000"}],"note":"No tax on the contractor's bill for labor and materials built into a structure; the contractor pays use tax on the cost of the materials.","dependsOn":null}}}},"IN":{"code":"IN","name":"Indiana","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"No statewide general-contractor board (plumbing: Indiana Professional Licensing Agency — Plumbing Commission)","url":"https://www.in.gov/pla/professions/plumbing-home/"},"page":"/contractor-license-limits-by-state/indiana/","fields":{"handyman":{"label":"Small-job limit","cell":"No state license","note":null,"why":null,"quotes":[{"quote":"The only construction contractors licensed by the State of Indiana are plumbers.","title":"IN.gov business guide","url":"https://secure.in.gov/core/business_guide.html","pageDate":null}]},"generalContractor":{"label":"General contractors","cell":"No state license","note":"The state licenses only plumbers among construction contractors; general, electrical and HVAC contractor licensing is local (city/county).","why":null,"quotes":[{"quote":"The only construction contractors licensed by the State of Indiana are plumbers.","title":"IN.gov business guide","url":"https://secure.in.gov/core/business_guide.html","pageDate":null},{"quote":"Many of the other specific areas require local licensing which vary by city and county.","title":"IN.gov business guide","url":"https://secure.in.gov/core/business_guide.html","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"State license","note":null,"why":null,"quotes":[{"quote":"It is unlawful to act in the capacity of a plumbing contractor or journeyman plumber without a license.","title":"PLA: Plumbing Licensing Information","url":"https://www.in.gov/pla/professions/plumbing-home/plumbing-licensing-information","pageDate":null}]},"electrical":{"label":"Electrical","cell":"Local license (city or county)","note":"Not licensed by the state; local licensing varies by city/county.","why":null,"quotes":[{"quote":"The only construction contractors licensed by the State of Indiana are plumbers.","title":"IN.gov business guide","url":"https://secure.in.gov/core/business_guide.html","pageDate":null},{"quote":"Many of the other specific areas require local licensing which vary by city and county.","title":"IN.gov business guide","url":"https://secure.in.gov/core/business_guide.html","pageDate":null}]},"hvac":{"label":"HVAC","cell":"Local license (city or county)","note":"Not licensed by the state; local licensing varies by city/county.","why":null,"quotes":[{"quote":"The only construction contractors licensed by the State of Indiana are plumbers.","title":"IN.gov business guide","url":"https://secure.in.gov/core/business_guide.html","pageDate":null},{"quote":"Many of the other specific areas require local licensing which vary by city and county.","title":"IN.gov business guide","url":"https://secure.in.gov/core/business_guide.html","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Indiana Department of Revenue","url":"https://www.in.gov/dor/"},"page":"/sales-tax-on-labor-by-state/indiana/","kindQuotes":[],"answers":{"repairTPP":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Repair charges on tangible personal property are generally exempt as a charge for a service when separately stated from any materials used in the repairs. If the service charge is not separately stated, the entire transaction could be subject to sales tax if the materials are more than 10% of the overall charge","title":"Indiana Sales Tax Information Bulletin #60 (Contractors)","url":"https://www.in.gov/dor/files/sib60.pdf","pageDate":"March 2024"}],"note":null,"dependsOn":null},"repairRealProperty":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"when tangible personal property is affixed to real property, the repairperson would be repairing real property ... Separately stated repair parts in a time and material contract would be subject to sales tax ... If the contract is not a time and material contract, then the repairperson would pay sales tax on the repair parts and would not charge sales tax on any part of the contract to their customers.","title":"Indiana Sales Tax Information Bulletin #60 (Contractors)","url":"https://www.in.gov/dor/files/sib60.pdf","pageDate":"March 2024"}],"note":"On a time-and-material job (labor and materials priced separately) you charge tax on the materials only, not the labor. On a lump-sum job you pay tax when you buy the parts and charge no tax to the customer.","dependsOn":null},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"NOTE: Installation charges separately stated on an invoice are not included in gross retail income. Labor incurred as part of on-site installation may be exempt.","title":"Indiana Sales Tax Information Bulletin #60 (Contractors)","url":"https://www.in.gov/dor/files/sib60.pdf","pageDate":"March 2024"}],"note":"Installation charges listed separately on the invoice are not taxed.","dependsOn":"whether the installation charge is separately stated on the invoice"},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"contractors converting construction material into real property under a time and material contract must collect and remit sales tax on the material portion of their contracts.","title":"Indiana Sales Tax Information Bulletin #60 (Contractors)","url":"https://www.in.gov/dor/files/sib60.pdf","pageDate":"March 2024"},{"quote":"contractors using contracts that do not meet the definition of a time and material contract are not reselling construction material","title":"Indiana Sales Tax Information Bulletin #60 (Contractors)","url":"https://www.in.gov/dor/files/sib60.pdf","pageDate":"March 2024"}],"note":"Who pays tax on materials depends on the contract: on a time-and-material contract the contractor charges the customer tax on the materials; on a lump-sum contract the contractor pays the tax when buying them.","dependsOn":null}}}},"IA":{"code":"IA","name":"Iowa","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"Iowa Department of Inspections, Appeals, and Licensing (DIAL) — contractor registration","url":"https://dial.iowa.gov/licenses/building/contractor-registration"},"page":"/contractor-license-limits-by-state/iowa/","fields":{"handyman":{"label":"Small-job limit","cell":"Under $2,000 a year, all jobs together","note":null,"why":null,"quotes":[{"quote":"However, a person who earns less than two thousand dollars annually or who performs work or has work performed on the person's own property is not a contractor for purposes of this chapter.","title":"Iowa Code chapter 91C Construction Contractors","url":"https://www.legis.iowa.gov/docs/code/2026/91C.html","pageDate":null},{"quote":"All individual and business construction contractors ... performing 'construction' work to be registered with the Department of Inspections, Appeals, and Licensing (DIAL) if they earn at least $2,000 a year from construction.","title":"DIAL Contractor Registration","url":"https://dial.iowa.gov/licenses/building/contractor-registration","pageDate":null}]},"generalContractor":{"label":"General contractors","cell":"State registration","note":null,"why":null,"quotes":[{"quote":"However, a person who earns less than two thousand dollars annually or who performs work or has work performed on the person's own property is not a contractor for purposes of this chapter.","title":"Iowa Code chapter 91C Construction Contractors","url":"https://www.legis.iowa.gov/docs/code/2026/91C.html","pageDate":null},{"quote":"A contractor doing business in this state shall register with the director","title":"Iowa Code 91C.2","url":"https://www.legis.iowa.gov/docs/code/2026/91C.html","pageDate":null},{"quote":"All individual and business construction contractors ... performing 'construction' work to be registered with the Department of Inspections, Appeals, and Licensing (DIAL) if they earn at least $2,000 a year from construction.","title":"DIAL Contractor Registration","url":"https://dial.iowa.gov/licenses/building/contractor-registration","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"State license","note":null,"why":null,"quotes":[{"quote":"a person shall not operate as a contractor or install or repair plumbing, mechanical, HVAC, refrigeration, sheet metal, or hydronic systems without obtaining a license issued by the board","title":"Iowa Code 105.10","url":"https://www.legis.iowa.gov/docs/code/2026/105.html","pageDate":null}]},"electrical":{"label":"Electrical","cell":"State license","note":null,"why":null,"quotes":[{"quote":"No person, except a person licensed as an electrical contractor, shall engage in the business of providing new electrical installations or any other electrical services regulated under this chapter.","title":"Iowa Code 103.8 / 103.11","url":"https://www.legis.iowa.gov/docs/code/2026/103.html","pageDate":null},{"quote":"A new house will require the electrical work to be performed by a licensed Electrical Contractor or Residential Electrical Contractor.","title":"DIAL Electrical Licensing FAQs","url":"https://dial.iowa.gov/licenses/building/electrical-licensing/electrical-licensing-faqs","pageDate":null}]},"hvac":{"label":"HVAC","cell":"State license","note":null,"why":null,"quotes":[{"quote":"a person shall not operate as a contractor or install or repair plumbing, mechanical, HVAC, refrigeration, sheet metal, or hydronic systems without obtaining a license issued by the board","title":"Iowa Code 105.10","url":"https://www.legis.iowa.gov/docs/code/2026/105.html","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Iowa Department of Revenue","url":"https://revenue.iowa.gov/"},"page":"/sales-tax-on-labor-by-state/iowa/","kindQuotes":[],"answers":{"repairTPP":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Household appliance, television, and radio repair ... Machine repair of all kinds ... Motor repair","title":"Iowa Sales and Use Tax: Taxable Services","url":"https://tax.iowa.gov/iowa-sales-and-use-tax-taxable-services","pageDate":null}],"note":null,"dependsOn":null},"repairRealProperty":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Taxable labor involved in any job that does not qualify as new construction, reconstruction, alteration, expansion, or remodeling, such as repairs and installations, is subject to sales tax. ... Installing new light fixtures. Repairing broken water heaters, furnaces, or central air conditioning units. Replacing or repairing the original wiring in buildings.","title":"Iowa Contractors Guide (Iowa Department of Revenue)","url":"https://tax.iowa.gov/iowa-contractors-guide","pageDate":"2025-08-27"},{"quote":"Services not subject to sales tax, if separately itemized, include the following: Brick laying Concrete finishing Siding installation Laying vinyl, wood, and other flooring Carpet installation Tiling","title":"Iowa Contractors Guide (Iowa Department of Revenue)","url":"https://tax.iowa.gov/iowa-contractors-guide","pageDate":"2025-08-27"},{"quote":"When services are performed on or connected with new construction, reconstruction, alteration, expansion, or remodeling of a building or structure, they are exempt from sales and use tax. Repair services remain taxable.","title":"Iowa Sales and Use Tax: Taxable Services","url":"https://tax.iowa.gov/iowa-sales-and-use-tax-taxable-services","pageDate":null}],"note":"A few trades (brick laying, concrete, siding, flooring, tiling) are not taxable if itemized.","dependsOn":"whether the trade is one of Iowa's listed taxable services (most building trades are) and whether the job is a repair rather than new construction, reconstruction, alteration, expansion or remodeling"},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Taxable labor involved in any job that does not qualify as new construction, reconstruction, alteration, expansion, or remodeling, such as repairs and installations, is subject to sales tax. ... Installing new light fixtures. Repairing broken water heaters, furnaces, or central air conditioning units. Replacing or repairing the original wiring in buildings.","title":"Iowa Contractors Guide (Iowa Department of Revenue)","url":"https://tax.iowa.gov/iowa-contractors-guide","pageDate":"2025-08-27"},{"quote":"Services not subject to sales tax, if separately itemized, include the following: Brick laying Concrete finishing Siding installation Laying vinyl, wood, and other flooring Carpet installation Tiling","title":"Iowa Contractors Guide (Iowa Department of Revenue)","url":"https://tax.iowa.gov/iowa-contractors-guide","pageDate":"2025-08-27"},{"quote":"if a building's existing furnace is not defective, but the owner of the building has a new, more energy efficient furnace installed, the service is reconstruction or remodeling. However, if the building's furnace is defective, the replacement of the furnace is a repair.","title":"Iowa Contractors Guide (Iowa Department of Revenue)","url":"https://tax.iowa.gov/iowa-contractors-guide","pageDate":"2025-08-27"}],"note":"Installation work that is not part of new construction or remodeling is taxable when the trade is a listed service (for example installing new light fixtures). Some installations (siding, flooring, carpet, tiling) are not taxed if itemized separately. Replacing a working furnace with a better one counts as remodeling (not taxed); replacing a broken one is a taxable repair.","dependsOn":"whether the trade is a listed taxable service, whether it is itemized, and whether the job counts as new construction/remodeling (exempt) or as a repair/installation (taxable)"},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"When a contractor performs new construction, reconstruction, alteration, expansion, or remodeling, the contractor must pay sales or use tax on the building materials and supplies at the time they are purchased and does not collect any tax from the customer. Also, the contractor does not charge sales tax on the sales price of the labor involved in completing the job.","title":"Iowa Contractors Guide (Iowa Department of Revenue)","url":"https://tax.iowa.gov/iowa-contractors-guide","pageDate":"2025-08-27"},{"quote":"When services are performed on or connected with new construction, reconstruction, alteration, expansion, or remodeling of a building or structure, they are exempt from sales and use tax. Repair services remain taxable.","title":"Iowa Sales and Use Tax: Taxable Services","url":"https://tax.iowa.gov/iowa-sales-and-use-tax-taxable-services","pageDate":null}],"note":"Labor on new construction, reconstruction, alteration, expansion or remodeling of a building is not taxed. The contractor pays tax on materials when buying them and charges the customer no tax on labor or materials.","dependsOn":null}}}},"KS":{"code":"KS","name":"Kansas","license":{"checked":"2026-11-06","confirmed":false,"board":{"name":"No statewide general-contractor board (roofers register with the Kansas Attorney General)","url":"https://www.ksrevisor.gov/statutes/chapters/ch50/050_006_0123.html"},"page":"/contractor-license-limits-by-state/kansas/","fields":{"handyman":{"label":"Small-job limit","cell":"No statewide license found — check with the board and your city or county","note":null,"why":"No state page says in words that Kansas has no state contractor license; none was found.","quotes":[{"quote":"No person shall engage in the business of or act in the capacity of a roofing contractor within this state without having a valid registration certificate as required by this act.","title":"K.S.A. 50-6,123 Registration certificate required","url":"https://www.ksrevisor.gov/statutes/chapters/ch50/050_006_0123.html","pageDate":null}]},"generalContractor":{"label":"General contractors","cell":"No statewide license found — check with the board and your city or county","note":null,"why":"No state page says in words that Kansas has no state contractor license; none was found.","quotes":[{"quote":"No person shall engage in the business of or act in the capacity of a roofing contractor within this state without having a valid registration certificate as required by this act.","title":"K.S.A. 50-6,123 Registration certificate required","url":"https://www.ksrevisor.gov/statutes/chapters/ch50/050_006_0123.html","pageDate":null},{"quote":"Roofing contractor shall not mean: ... (C) an exempt general contractor.","title":"K.S.A. 50-6,122 Definitions","url":"https://www.ksrevisor.gov/statutes/chapters/ch50/050_006_0122.html","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"No statewide license found — check with the board and your city or county","note":null,"why":"State law lets cities and counties license plumbers, electricians and HVAC workers, but no state page says there is no state license for them.","quotes":[{"quote":"Any county or city requiring the licensure of plumbers practicing within the county or city may conduct examinations designated by K.S.A. 12-1508","title":"K.S.A. 12-1509","url":"https://www.ksrevisor.gov/statutes/chapters/ch12/012_015_0009.html","pageDate":null}]},"electrical":{"label":"Electrical","cell":"No statewide license found — check with the board and your city or county","note":null,"why":"State law lets cities and counties license plumbers, electricians and HVAC workers, but no state page says there is no state license for them.","quotes":[{"quote":"Any county or city requiring the licensure of electricians practicing within the county or city may conduct examinations","title":"K.S.A. 12-1526","url":"https://www.ksrevisor.gov/statutes/chapters/ch12/012_015_0026.html","pageDate":null}]},"hvac":{"label":"HVAC","cell":"No statewide license found — check with the board and your city or county","note":null,"why":"State law lets cities and counties license plumbers, electricians and HVAC workers, but no state page says there is no state license for them.","quotes":[{"quote":"Any county or city requiring the licensure of mechanical heating, ventilation and air conditioning contractors and master and journeyman heating, ventilation and air conditioning mechanics practicing within the county or city may conduct examinations","title":"K.S.A. 12-1542","url":"https://www.ksrevisor.gov/statutes/chapters/ch12/012_015_0042.html","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Kansas Department of Revenue","url":"https://www.ksrevenue.gov/"},"page":"/sales-tax-on-labor-by-state/kansas/","kindQuotes":[],"answers":{"repairTPP":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"The labor charged by repairmen to repair, service, alter, or maintain tangible personal property is also generally subject to sales tax. ... Generally, sales tax is due on labor services even when the tangible personal property is fastened to, connected with, or built into real property, such as the repair of a restaurant's stove, oven, etc.","title":"Pub. KS-1525 Sales & Use Tax for Contractors, Subcontractors and Repairmen","url":"https://www.ksrevenue.gov/pub1525.html","pageDate":null},{"quote":"Kansas sales tax is due on the total charge to the customer on the repair of tangible personal property.","title":"Pub. KS-1525","url":"https://www.ksrevenue.gov/pub1525.html","pageDate":null},{"quote":"Labor services are not automatically exempt simply because they are performed at a residential property. The following services are taxable: 1) labor to install tangible personal property as part of its retail sale — i.e., appliances, draperies, etc. and, 2) labor to repair tangible personal property — i.e., dishwashers, washers/dryers, TVs, etc.","title":"Pub. KS-1525","url":"https://www.ksrevenue.gov/pub1525.html","pageDate":null}],"note":"Tax is on the whole bill, parts and labor.","dependsOn":null},"repairRealProperty":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Services performed to install or apply tangible personal property are exempt from sales tax when the services involve the original construction, reconstruction, restoration, remodeling, renovation, repair or replacement of a residence.","title":"Pub. KS-1525","url":"https://www.ksrevenue.gov/pub1525.html","pageDate":null},{"quote":"Taxable labor services in Kansas are the services of installing, applying, servicing, repairing, altering, or maintaining tangible personal property performed on real property projects in the general category of commercial remodel work.","title":"Pub. KS-1525","url":"https://www.ksrevenue.gov/pub1525.html","pageDate":null}],"note":"Repairs to a home (a residence) are not taxed on the labor.","dependsOn":null},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Services performed to install or apply tangible personal property are exempt from sales tax when the services involve the original construction, reconstruction, restoration, remodeling, renovation, repair or replacement of a residence.","title":"Pub. KS-1525","url":"https://www.ksrevenue.gov/pub1525.html","pageDate":null},{"quote":"Labor services are not automatically exempt simply because they are performed at a residential property. The following services are taxable: 1) labor to install tangible personal property as part of its retail sale — i.e., appliances, draperies, etc. and, 2) labor to repair tangible personal property — i.e., dishwashers, washers/dryers, TVs, etc.","title":"Pub. KS-1525","url":"https://www.ksrevenue.gov/pub1525.html","pageDate":null},{"quote":"Taxable labor services in Kansas are the services of installing, applying, servicing, repairing, altering, or maintaining tangible personal property performed on real property projects in the general category of commercial remodel work.","title":"Pub. KS-1525","url":"https://www.ksrevenue.gov/pub1525.html","pageDate":null}],"note":"Installing building materials into a home or into new construction: labor not taxed. Installing on an existing commercial building: taxable.","dependsOn":"whether the item is sold with installation as a retail item (taxable everywhere), and otherwise whether the work is at a residence/original construction (exempt) or commercial remodel (taxable)"},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Labor services involving the installation or application of tangible personal property performed in connection with the original construction of a building, facility are exempt from sales tax.","title":"Pub. KS-1525","url":"https://www.ksrevenue.gov/pub1525.html","pageDate":null},{"quote":"All materials and parts purchased by contractors and contractor-retailers for use in original construction, remodeling, or repair projects are TAXABLE.","title":"Pub. KS-1525","url":"https://www.ksrevenue.gov/pub1525.html","pageDate":null}],"note":"Labor on original construction of a building is not taxed. The contractor pays sales tax when buying the materials.","dependsOn":null}}}},"KY":{"code":"KY","name":"Kentucky","license":{"checked":"2026-11-06","confirmed":false,"board":{"name":"Kentucky Department of Housing, Buildings and Construction (trades only; no general-contractor license)","url":"https://dhbc.ky.gov/"},"page":"/contractor-license-limits-by-state/kentucky/","fields":{"handyman":{"label":"Small-job limit","cell":"No statewide license found — check with the board and your city or county","note":null,"why":"No state page says in words that Kentucky has no general contractor license; the state's list of licensed trades leaves general contractors out.","quotes":[{"quote":"An individual owner of real property while practicing heating, ventilation, and air conditioning work on or within property owned and occupied by the individual","title":"KRS 198B.674 Exemptions","url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=52147","pageDate":null}]},"generalContractor":{"label":"General contractors","cell":"No statewide license found — check with the board and your city or county","note":null,"why":"No state page says in words that Kentucky has no general contractor license; the state's list of licensed trades leaves general contractors out.","quotes":[{"quote":"licenses/certifies plumbers, electricians, boiler contractors, sprinkler and/or fire alarm contractors and building inspectors","title":"Kentucky Department of Housing, Buildings and Construction","url":"https://dhbc.ky.gov/","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"State license","note":"Master or journeyman plumber's license from DHBC required to engage in plumbing.","why":null,"quotes":[{"quote":"No person shall engage in plumbing or engage in or work at the trade of plumbing: (a) Unless he or she is the holder of a valid and effective active master plumber's license duly issued by the department","title":"KRS 318.030 License and general liability insurance required","url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=31186","pageDate":"Effective July 15, 2010"}]},"electrical":{"label":"Electrical","cell":"State license","note":"State license (electrical contractor / master electrician / electrician) required unless directly supervised on site by a licensed electrician; state law supersedes local electrical licensing ordinances.","why":null,"quotes":[{"quote":"A person who is not licensed as an electrical contractor, electrician, or master electrician shall not engage in any activities or perform any of the duties usually performed by an electrical contractor, electrician, or master electrician unless the unlicensed person is under the direct supervision of a licensed electrician or master electrician who is present on the site","title":"KRS 227A.020 Prohibitions -- Local licensing programs","url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=10719","pageDate":"Effective July 15, 2010"}]},"hvac":{"label":"HVAC","cell":"State license","note":null,"why":null,"quotes":[{"quote":"A person shall not practice heating, ventilation, and air conditioning contracting, unless that person has met the requirements of KRS 198B.650 to 198B.689.","title":"KRS 198B.656","url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=46940","pageDate":"Effective June 29, 2017"},{"quote":"An individual owner of real property while practicing heating, ventilation, and air conditioning work on or within property owned and occupied by the individual","title":"KRS 198B.674 Exemptions","url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=52147","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Kentucky Department of Revenue","url":"https://revenue.ky.gov/"},"page":"/sales-tax-on-labor-by-state/kentucky/","kindQuotes":[],"answers":{"repairTPP":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Charges for labor or services provided in installing or applying taxable tangible personal property, digital property, and services sold shall be subject to sales and use tax. ... Service, installation, or labor charges made to tangible personal property where there is no sale of taxable tangible personal property, digital property, or service shall not be subject to sales and use tax.","title":"103 KAR 27:150 Repairers and reconditioners of tangible personal property","url":"https://apps.legislature.ky.gov/law/kar/titles/103/027/150/","pageDate":"eff. 2-1-2022"},{"quote":"if the value of the parts and materials used in the repair or reconditioning of tangible personal property is less than ten (10) percent of the total value of the parts and materials, labor, and other services performed and if no separate charge is made for the property, the repairer or reconditioner shall be classified as the consumer of the property","title":"103 KAR 27:150","url":"https://apps.legislature.ky.gov/law/kar/titles/103/027/150/","pageDate":"eff. 2-1-2022"},{"quote":"(g) Landscaping services ... (h) Janitorial services, including but not limited to residential and commercial cleaning services, and carpet, upholstery, and window cleaning services ... (av) Labor and services to repair or maintain commercial refrigeration equipment and systems when no tangible personal property is sold in that transaction","title":"KRS 139.200 Imposition of sales tax","url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58186","pageDate":"Effective August 1, 2026"}],"note":"Repair labor on commercial refrigeration equipment, and on apparel, footwear, watches or jewelry, is taxed even with no part sold. If the parts and materials used in a repair are less than ten (10) percent of the total and no separate charge is made for them, the repairer is the consumer of the parts.","dependsOn":null},"repairRealProperty":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"\"Construction contract\" means a contract: (a) 1. For erecting, remodeling, or repairing a building or other structure on land; or 2. Replacing, furnishing, or installing materials or fixtures permanently to real property","title":"103 KAR 26:070 Construction contractors","url":"https://apps.legislature.ky.gov/law/kar/titles/103/026/070/","pageDate":"eff. 11-1-2019"},{"quote":"An entity that repairs a hot water heater that has been installed into real property is a contractor. The contractor shall pay sales or use tax on their purchase of the supplies, materials, fixtures, and any other tangible personal property that goes into the repair of the hot water heater. The contractor shall not bill sales tax as a separate charge to the customer on the cost of the repair.","title":"103 KAR 26:070 Construction contractors","url":"https://apps.legislature.ky.gov/law/kar/titles/103/026/070/","pageDate":"eff. 11-1-2019"},{"quote":"(g) Landscaping services ... (h) Janitorial services, including but not limited to residential and commercial cleaning services, and carpet, upholstery, and window cleaning services ... (av) Labor and services to repair or maintain commercial refrigeration equipment and systems when no tangible personal property is sold in that transaction","title":"KRS 139.200 Imposition of sales tax","url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58186","pageDate":"Effective August 1, 2026"}],"note":"Repairing a building or something built into it (the state's example: repairing a hot water heater installed in the house) is a construction contract. The contractor pays tax when buying materials and does not add sales tax to the customer's bill. Exception: landscaping is a taxed service, and so is labor to repair or maintain commercial refrigeration equipment when no part is sold.","dependsOn":null},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"\"Construction contract\" means a contract: (a) 1. For erecting, remodeling, or repairing a building or other structure on land; or 2. Replacing, furnishing, or installing materials or fixtures permanently to real property","title":"103 KAR 26:070 Construction contractors","url":"https://apps.legislature.ky.gov/law/kar/titles/103/026/070/","pageDate":"eff. 11-1-2019"},{"quote":"A contractor that sells and delivers a freestanding refrigerator is operating as a contractor-retailer. ... The contractor-retailer shall charge sales tax on the retail sale of the refrigerator to the end customer along with any delivery or installation charges associated with the sale of the refrigerator.","title":"103 KAR 26:070 Construction contractors","url":"https://apps.legislature.ky.gov/law/kar/titles/103/026/070/","pageDate":"eff. 11-1-2019"}],"note":null,"dependsOn":null},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"\"Construction contract\" means a contract: (a) 1. For erecting, remodeling, or repairing a building or other structure on land; or 2. Replacing, furnishing, or installing materials or fixtures permanently to real property","title":"103 KAR 26:070 Construction contractors","url":"https://apps.legislature.ky.gov/law/kar/titles/103/026/070/","pageDate":"eff. 11-1-2019"},{"quote":"All sales to contractors, subcontractors, builders, or owners of building materials, fixtures, and supplies which are to be incorporated or fabricated into any structure or improvement to real estate by the process of erecting, remodeling, replacing, or repairing the structure or improvement are subject to the sales or use tax at the time of sale to the contractor","title":"103 KAR 26:070 Construction contractors","url":"https://apps.legislature.ky.gov/law/kar/titles/103/026/070/","pageDate":"eff. 11-1-2019"}],"note":"Erecting or remodeling a building is a construction contract. The contractor pays sales or use tax on materials and fixtures when buying them, whatever the contract type.","dependsOn":null}}}},"LA":{"code":"LA","name":"Louisiana","license":{"checked":"2026-11-06","confirmed":false,"board":{"name":"Louisiana State Licensing Board for Contractors (LSLBC)","url":"https://lslbc.gov/"},"page":"/contractor-license-limits-by-state/louisiana/","fields":{"handyman":{"label":"Small-job limit","cell":"Under $7,500 per job (an existing home)","note":null,"why":null,"quotes":[{"quote":"(iii) Any improvements or repairs to an existing residential structure for which the project value is seven thousand five hundred dollars or more.","title":"La. R.S. 37:2150.1 - Definitions (Louisiana State Legislature)","url":"https://www.legis.la.gov/legis/LawPrint.aspx?d=93567","pageDate":"amended through Acts 2025, No. 422"},{"quote":"\"Home improvement contractor\" means any person who ... assume charge of a home improvement project for which the project value is at least seven thousand five hundred dollars but less than fifty thousand dollars. A home improvement contractor shall not perform any structural work ...","title":"La. R.S. 37:2150.1 - Definitions","url":"https://www.legis.la.gov/legis/LawPrint.aspx?d=93567","pageDate":"amended through Acts 2025, No. 422"},{"quote":"Total project value = the law requires that the cost of labor and materials be combined to assess the total project amount, no matter who supplies the materials. ... For home improvement projects, if the total project amount exceeds $7,500 but not exceeding $50,000, a home improvement registration is required.","title":"LSLBC - FAQ","url":"https://lslbc.gov/faq/","pageDate":null},{"quote":"§2156.4 Residential Roofing A. On and after January 1, 2026, any person who ... perform any construction, modification, repair, or maintenance of any portion of a roofing system on a residential structure for which the project value is seven thousand five hundred dollars or more shall hold the classification of Residential Roofing or Residential Construction.","title":"LSLBC - Contractors Licensing Law (La. R.S. 37) and Rules, effective August 1, 2026","url":"https://lslbc.gov/wp-content/uploads/blue_book_08012026_final.pdf","pageDate":"effective 2026-08-01"},{"quote":"ALL PERSONS PERFORMING THE ART OF PLUMBING AND/OR GAS FITTING IN THE STATE OF LOUISIANA MUST FIRST REGISTER AS AN APPRENTICE , BE IN THE EMPLOY OF A MASTER COMPANY AND PERFORM ALL WORK UNDER THE DIRECT, ON-THE-JOB SUPERVISION OF A JOURNEYMAN OR MASTER.","title":"State Plumbing Board of Louisiana - Licenses","url":"https://spbla.com/licenses/","pageDate":null}]},"generalContractor":{"label":"General contractors","cell":"State license","note":"Commercial license from $50,000 (any building/construction undertaking for commercial use). Electrical, mechanical and plumbing contractor licenses from $10,000 on any residential, commercial or other project.","why":null,"quotes":[{"quote":"(iii) Any improvements or repairs to an existing residential structure for which the project value is seven thousand five hundred dollars or more.","title":"La. R.S. 37:2150.1 - Definitions (Louisiana State Legislature)","url":"https://www.legis.la.gov/legis/LawPrint.aspx?d=93567","pageDate":"amended through Acts 2025, No. 422"},{"quote":"(i) Any building, highway, road, ... or any other construction undertaking for which the project value is fifty thousand dollars or more when the property is to be used for commercial purposes. (ii) Any new residential structure for which the project value is fifty thousand dollars or more when the property is used for residential purposes.","title":"La. R.S. 37:2150.1 - Definitions","url":"https://www.legis.la.gov/legis/LawPrint.aspx?d=93567","pageDate":"amended through Acts 2025, No. 422"},{"quote":"\"Home improvement contractor\" means any person who ... assume charge of a home improvement project for which the project value is at least seven thousand five hundred dollars but less than fifty thousand dollars. A home improvement contractor shall not perform any structural work ...","title":"La. R.S. 37:2150.1 - Definitions","url":"https://www.legis.la.gov/legis/LawPrint.aspx?d=93567","pageDate":"amended through Acts 2025, No. 422"},{"quote":"Commercial projects with a value of $50,000 or more (including labor and materials) ... Electrical/Mechanical/Plumbing projects exceeding $10,000 including labor and materials.","title":"LSLBC - Types of Licenses","url":"https://lslbc.gov/types-of-licenses/","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"State license","note":"State Plumbing Board of Louisiana licenses every plumber and gas fitter (unlicensed workers must register as apprentices). Plumbing work of $10,000 or more also needs an LSLBC plumbing contractor license. Act 908 of the 2026 session transfers plumbing licensing from the State Plumbing Board to the LSLBC (transition meetings Oct-Nov 2026).","why":null,"quotes":[{"quote":"\"Plumbing contractor\" means any person who installs, maintains, and repairs potable and nonpotable tap water or sewer systems within a building structure or residential structure for which the project value is ten thousand dollars or more.","title":"La. R.S. 37:2150.1 - Definitions","url":"https://www.legis.la.gov/legis/LawPrint.aspx?d=93567","pageDate":"amended through Acts 2025, No. 422"},{"quote":"If you are performing plumbing work valued at $10,000 or more including labor and materials, the law requires that you also hold a commercial plumbing license with the Louisiana State Licensing Board for Contractors.","title":"LSLBC - FAQ","url":"https://lslbc.gov/faq/","pageDate":null},{"quote":"All public advertising, solicitations, customer invoices and business correspondence issued by or on behalf of an employing entity shall set forth the information described herein: the employing entity's full name, physical address, telephone number, and the employing entity's Louisiana Licensed Master Plumber Number.","title":"State Plumbing Board of Louisiana - Signage and Insurance","url":"https://spbla.com/signage-and-insurance/","pageDate":null},{"quote":"ALL PERSONS PERFORMING THE ART OF PLUMBING AND/OR GAS FITTING IN THE STATE OF LOUISIANA MUST FIRST REGISTER AS AN APPRENTICE , BE IN THE EMPLOY OF A MASTER COMPANY AND PERFORM ALL WORK UNDER THE DIRECT, ON-THE-JOB SUPERVISION OF A JOURNEYMAN OR MASTER.","title":"State Plumbing Board of Louisiana - Licenses","url":"https://spbla.com/licenses/","pageDate":null},{"quote":"The Louisiana State Licensing Board for Contractors(LSLBC) will host an open discussion regarding the transfer of licensing and regulatory authority for the plumbing trade from the State Plumbing Board of Louisiana, pursuant to Act 908 of the 2026 Legislative Session.","title":"State Plumbing Board of Louisiana - home page notice","url":"https://spbla.com/","pageDate":"meetings dated 2026-10-27 and 2026-11-24"}]},"electrical":{"label":"Electrical","cell":"State license for jobs of $10,000 or more · not fully confirmed","note":null,"why":"Below $10,000, whether a parish or city licenses electricians and HVAC workers was not checked.","quotes":[{"quote":"\"Electrical contractor\" means any person who ... installing the same for the wiring, fixtures, or appliances for the supply of electricity to any residential, commercial, or other project, for which the project value is ten thousand dollars or more.","title":"La. R.S. 37:2150.1 - Definitions","url":"https://www.legis.la.gov/legis/LawPrint.aspx?d=93567","pageDate":"amended through Acts 2025, No. 422"}]},"hvac":{"label":"HVAC","cell":"State license for jobs of $10,000 or more · not fully confirmed","note":null,"why":"Below $10,000, whether a parish or city licenses electricians and HVAC workers was not checked.","quotes":[{"quote":"\"Mechanical contractor\" means any person who ... installing the same for the construction, installation, maintenance, testing, and repair of air conditioning, refrigeration, heating systems, and plumbing ... for which the project value is ten thousand dollars or more.","title":"La. R.S. 37:2150.1 - Definitions","url":"https://www.legis.la.gov/legis/LawPrint.aspx?d=93567","pageDate":"amended through Acts 2025, No. 422"}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Louisiana Department of Revenue","url":"https://revenue.louisiana.gov/"},"page":"/sales-tax-on-labor-by-state/louisiana/","kindQuotes":[],"answers":{"repairTPP":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Yes. Repairs and maintenance to tangible personal property have been, and remain, taxable in Louisiana. ... Charges for service calls, trip charges and travel charges are considered part of the sales price of repairs and maintenance to tangible personal property and digital products even if those charges are separately stated.","title":"LDR FAQ: Are repairs and maintenance to tangible personal property taxable?","url":"https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax-reform/are-repairs-and-maintenance-to-tangible-personal-property-taxable/","pageDate":null},{"quote":"No. Repairs and maintenance to immovable property, such as a residence, are not taxable. However, repairs and maintenance of tangible personal property within a home (movable property) are subject to sales tax. Examples of taxable repairs include refrigerators, washing machines, dryers and furniture.","title":"LDR FAQ: Are repairs and maintenance to my home taxable?","url":"https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax-reform/are-repairs-and-maintenance-to-my-home-taxable/","pageDate":null}],"note":"Service-call and trip charges count as part of the taxable repair even when listed separately.","dependsOn":null},"repairRealProperty":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"No. Repairs and maintenance to immovable property, such as a residence, are not taxable. However, repairs and maintenance of tangible personal property within a home (movable property) are subject to sales tax. Examples of taxable repairs include refrigerators, washing machines, dryers and furniture.","title":"LDR FAQ: Are repairs and maintenance to my home taxable?","url":"https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax-reform/are-repairs-and-maintenance-to-my-home-taxable/","pageDate":null},{"quote":"Labor to construct, install, remodel, or repair immovable (real) property is generally not subject to Louisiana sales tax. ... Constructing a new building | No | Installing a permanent fixture to real property | Generally No","title":"LDR FAQ: Do I have to collect sales tax on charges for labor?","url":"https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax/do-i-have-to-collect-sales-tax-on-charges-for-labor/","pageDate":null}],"note":"Repairs and maintenance to a home or other building (immovable property) are not taxed.","dependsOn":null},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Labor to construct, install, remodel, or repair immovable (real) property is generally not subject to Louisiana sales tax. ... Constructing a new building | No | Installing a permanent fixture to real property | Generally No","title":"LDR FAQ: Do I have to collect sales tax on charges for labor?","url":"https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax/do-i-have-to-collect-sales-tax-on-charges-for-labor/","pageDate":null},{"quote":"Certain installation, application, remodeling, or repair labor may not be taxable if the labor charges are separately stated on the invoice as provided by Louisiana law.","title":"LDR FAQ: Do I have to collect sales tax on charges for labor?","url":"https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax/do-i-have-to-collect-sales-tax-on-charges-for-labor/","pageDate":null},{"quote":"Sales price shall not include the amount charged for labor or services rendered in installing, applying, remodeling, or repairing property sold if that charge is separately billed to the customer at the time of the sale.","title":"La. R.S. 47:301 (definitions, sales price)","url":"https://legis.la.gov/Legis/Law.aspx?d=101815","pageDate":null}],"note":"Installing a permanent fixture into a building is generally not taxed. When you sell a taxable item and install it, the installation labor is not taxed only if it is billed separately at the time of the sale.","dependsOn":"whether the item becomes part of the building (generally not taxed), and for items sold with installation, whether the installation charge is separately billed to the customer"},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Labor to construct, install, remodel, or repair immovable (real) property is generally not subject to Louisiana sales tax. ... Constructing a new building | No | Installing a permanent fixture to real property | Generally No","title":"LDR FAQ: Do I have to collect sales tax on charges for labor?","url":"https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax/do-i-have-to-collect-sales-tax-on-charges-for-labor/","pageDate":null}],"note":"Labor to construct a new building is not taxed.","dependsOn":null}}}},"ME":{"code":"ME","name":"Maine","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"No state contractor board. Trades: Maine Office of Professional and Occupational Regulation (Electricians' Examining Board, Plumbers' Examining Board, Maine Fuel Board)","url":"https://www.maine.gov/pfr/professionallicensing/"},"page":"/contractor-license-limits-by-state/maine/","fields":{"handyman":{"label":"Small-job limit","cell":"No state license","note":null,"why":null,"quotes":[{"quote":"Contractors Are Not Licensed. Maine does not license or regulate home contractors.","title":"Maine Attorney General - Home Construction Contracts","url":"https://www1.maine.gov/ag/consumer-protection/consumer-help-topics/housing/home-construction-contracts","pageDate":null},{"quote":"Any home construction contract for more than $3,000 in materials or labor must be in writing and must be signed by both the home construction contractor and the homeowner or lessee.","title":"10 M.R.S. § 1487 - Home construction contracts","url":"https://legislature.maine.gov/statutes/10/title10sec1487.html","pageDate":"history through RR 2025, c. 2"}]},"generalContractor":{"label":"General contractors","cell":"No state license","note":null,"why":null,"quotes":[{"quote":"Contractors Are Not Licensed. Maine does not license or regulate home contractors.","title":"Maine Attorney General - Home Construction Contracts","url":"https://www1.maine.gov/ag/consumer-protection/consumer-help-topics/housing/home-construction-contracts","pageDate":null},{"quote":"Died in Possession of the Senate when the Legislature adjourned Sine Die and was PLACED IN THE LEGISLATIVE FILES. (DEAD)","title":"LD 1226 / HP 801 (132nd Legislature) - bill status","url":"https://legislature.maine.gov/LawMakerWeb/summary.asp?paper=HP0801&SessionID=16","pageDate":"Senate action 2026-04-29"}]},"plumbing":{"label":"Plumbing","cell":"State license","note":null,"why":null,"quotes":[{"quote":"A license is required for any individual who is engaged in plumbing or performing plumbing installations. A license is not required for any activity for which a permit is not required under Title 30-A, section 4215.","title":"32 M.R.S. § 3302 - Applicability (Plumbers)","url":"https://legislature.maine.gov/statutes/32/title32sec3302.html","pageDate":"history through PL 2023, c. 405"}]},"electrical":{"label":"Electrical","cell":"State license","note":"An electrical installation may only be made by an electrician licensed by the Electricians' Examining Board, with the chapter's exceptions.","why":null,"quotes":[{"quote":"An electrical installation may not be made unless by an electrician licensed by the board except as provided in this chapter.","title":"32 M.R.S. § 1201 - License required (Electricians)","url":"https://legislature.maine.gov/statutes/32/title32sec1201.html","pageDate":"history through PL 2017, c. 198"}]},"hvac":{"label":"HVAC","cell":"State license · not fully confirmed","note":"Maine Fuel Board licenses anyone who installs or services oil, solid fuel, propane or natural gas burning equipment (heating side).","why":"Whether air-conditioning-only work needs a state license was not found on the state's pages.","quotes":[{"quote":"A person who installs or services solid fuel burning equipment, including pellet-fired central heating appliances, or oil, propane or natural gas burning equipment and a facility where propane or natural gas is dispensed must be licensed under this chapter, except as provided under section 18104.","title":"32 M.R.S. § 18102 - License required (Maine Fuel Board)","url":"https://legislature.maine.gov/statutes/32/title32sec18102.html","pageDate":"history through PL 2015, c. 169"}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Maine Revenue Services","url":"https://www.maine.gov/revenue/"},"page":"/sales-tax-on-labor-by-state/maine/","kindQuotes":[],"answers":{"repairTPP":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"When repairs are made to tangible personal property and the sale of parts and labor are separately stated, sales tax applies only to the sale of parts. If parts and labor are not separately stated on the invoice, the entire amount charged is subject to tax. When repairs do not include the sale of parts, no tax is charged to or due from the customer.","title":"Maine Revenue Services Instructional Bulletin No. 53 (Repairs & Warranties)","url":"https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/Bull5302182016.pdf","pageDate":"Last revised February 18, 2016"},{"quote":"Charges for application, installation or repair services (other than installation or repair to telecommunications equipment) are not part of the taxable sales price if separately stated, even when sold as part of a sale of tangible personal property.","title":"Maine Revenue Services Business Guide to Sales, Use and Service Provider Tax","url":"https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/BusinessGuide2020.pdf","pageDate":"Revised July 14, 2020"}],"note":"When you repair a thing and list parts and labor separately, tax applies only to the parts. A repair with no parts is not taxed.","dependsOn":"whether parts and labor are separately stated on the invoice"},"repairRealProperty":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"The term \"construction contract\", as used in this bulletin, means a contract for repair, alteration, improvement, remodeling or construction of real property. ... The contractor, as the last user of the materials as tangible personal property, pays a sales or use tax when purchasing the materials.","title":"Maine Revenue Services Instructional Bulletin No. 4 (Contractors and Subcontractors)","url":"https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/IB04ContractorsandSubcontractors11042019.pdf","pageDate":"Last revised November 4, 2019"},{"quote":"There is no tax on the sale of services in general, such as personal services (e.g., haircuts and massages), personal property services (e.g., dry cleaning and pet grooming), and real property services (e.g., carpentry, landscaping, and house cleaning).","title":"Maine Revenue Services Business Guide to Sales, Use and Service Provider Tax","url":"https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/BusinessGuide2020.pdf","pageDate":"Revised July 14, 2020"}],"note":"Maine does not tax real property services such as carpentry.","dependsOn":null},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"CHARGES FOR INSTALLING OR APPLYING OR REPAIRING THE PROPERTY SOLD, IF SEPARATELY STATED. These charges, if separately stated, are not part of the taxable \"sale price\" and are not subject to sales tax.","title":"Maine Revenue Services Instructional Bulletin No. 39 (Sale Price)","url":"https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/IB39SalePriceOct042019.pdf","pageDate":"Last revised October 4, 2019"},{"quote":"Charges for application, installation or repair services (other than installation or repair to telecommunications equipment) are not part of the taxable sales price if separately stated, even when sold as part of a sale of tangible personal property.","title":"Maine Revenue Services Business Guide to Sales, Use and Service Provider Tax","url":"https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/BusinessGuide2020.pdf","pageDate":"Revised July 14, 2020"}],"note":"A separately stated charge for installing or applying something you sold is not taxed; if it is lumped into the item's price, it is taxed with the item.","dependsOn":"whether the installation charge is separately stated from the price of the item"},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"The term \"construction contract\", as used in this bulletin, means a contract for repair, alteration, improvement, remodeling or construction of real property. ... The contractor, as the last user of the materials as tangible personal property, pays a sales or use tax when purchasing the materials.","title":"Maine Revenue Services Instructional Bulletin No. 4 (Contractors and Subcontractors)","url":"https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/IB04ContractorsandSubcontractors11042019.pdf","pageDate":"Last revised November 4, 2019"},{"quote":"There is no tax on the sale of services in general, such as personal services (e.g., haircuts and massages), personal property services (e.g., dry cleaning and pet grooming), and real property services (e.g., carpentry, landscaping, and house cleaning).","title":"Maine Revenue Services Business Guide to Sales, Use and Service Provider Tax","url":"https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/BusinessGuide2020.pdf","pageDate":"Revised July 14, 2020"}],"note":null,"dependsOn":null}}}},"MD":{"code":"MD","name":"Maryland","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"Maryland Home Improvement Commission (MHIC), Maryland Department of Labor","url":"https://labor.maryland.gov/license/mhic/"},"page":"/contractor-license-limits-by-state/maryland/","fields":{"handyman":{"label":"Small-job limit","cell":"No small-job exemption: every paid job needs a license or registration","note":null,"why":null,"quotes":[{"quote":"(a) Except as otherwise provided in this title, a person must have a contractor license whenever the person acts as a contractor in the State.","title":"Md. Code, Business Regulation § 8-301","url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gbr&section=8-301&enactments=false","pageDate":null},{"quote":"(4) an architect, electrician, plumber, heating, ventilation, air-conditioning, or refrigeration contractor, or other person who: ... (ii) currently is licensed in that occupation or profession under State or local law","title":"Md. Code, Business Regulation § 8-301","url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gbr&section=8-301&enactments=false","pageDate":null},{"quote":"(c) \"Contractor\" means a person, other than an employee of an owner, who performs or offers or agrees to perform a home improvement for an owner.","title":"Md. Code, Business Regulation § 8-101 - Definitions","url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gbr&section=8-101&enactments=false","pageDate":null},{"quote":"(3) \"Home improvement\" does not include: (i) construction of a new home; ... (v) work done on apartment buildings that contain four or more single-family units; or (vi) work done on the commonly owned areas of condominiums.","title":"Md. Code, Business Regulation § 8-101 - Definitions","url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gbr&section=8-101&enactments=false","pageDate":null},{"quote":"Painting of houses is included within the definition of \"home improvement.\" ... No, demolition and clean-up work is not considered to be within the definition of \"home improvement.\"","title":"MHIC FAQs - Do You Need a License to Do That?","url":"https://labor.maryland.gov/license/mhic/mhicfaq.shtml","pageDate":null}]},"generalContractor":{"label":"General contractors","cell":"State license, home improvement only · not fully confirmed","note":"New home construction is outside 'home improvement'; the separate new-home-builder registration was not verified.","why":"The separate registration for new-home builders, and whether commercial work needs a state license, were not confirmed.","quotes":[{"quote":"(a) Except as otherwise provided in this title, a person must have a contractor license whenever the person acts as a contractor in the State.","title":"Md. Code, Business Regulation § 8-301","url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gbr&section=8-301&enactments=false","pageDate":null},{"quote":"(3) \"Home improvement\" does not include: (i) construction of a new home; ... (v) work done on apartment buildings that contain four or more single-family units; or (vi) work done on the commonly owned areas of condominiums.","title":"Md. Code, Business Regulation § 8-101 - Definitions","url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gbr&section=8-101&enactments=false","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"State license","note":"State Board of Plumbing: an individual must be licensed by the Board before providing plumbing, natural gas or propane services (exception for work in one's own residence).","why":null,"quotes":[{"quote":"(a) (1) Except as otherwise provided in this title, an individual shall be licensed by the Board to provide plumbing services before the individual may provide plumbing services in the State.","title":"Md. Code, Business Occupations & Professions § 12-301 (Plumbing)","url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gbo&section=12-301&enactments=false","pageDate":null}]},"electrical":{"label":"Electrical","cell":"State license","note":"State Board of Master Electricians: all electrical work must be done by a licensed Master, Journeyperson or Apprentice Electrician; some counties also require local registration of the state license.","why":null,"quotes":[{"quote":"All electrical work in Maryland must be performed by a licensed Master, Journeyperson, or Apprentice Electrician.","title":"Maryland State Board of Master Electricians","url":"https://labor.maryland.gov/license/elec/","pageDate":null},{"quote":"(b) Within 60 days after the issuance of a State license to an individual, the individual shall register locally with the local jurisdiction where the individual: (1) resides;","title":"Md. Code, Business Occupations & Professions § 6-601 (Electricians - local registration)","url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gbo&section=6-601&enactments=false","pageDate":null}]},"hvac":{"label":"HVAC","cell":"State license","note":null,"why":null,"quotes":[{"quote":"Except as otherwise provided in this title, an individual shall be licensed by the Board before the individual provides or assists in providing heating, ventilation, air-conditioning, or refrigeration services in the State.","title":"Md. Code, Business Regulation § 9A-301 (HVACR)","url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gbr&section=9A-301&enactments=false","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Comptroller of Maryland","url":"https://www.marylandcomptroller.gov/"},"page":"/sales-tax-on-labor-by-state/maryland/","kindQuotes":[],"answers":{"repairTPP":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"No, lump-sum charges to repair personal property are exempt. Charges for parts installed on repaired items are taxable if repair labor and parts charges are separately stated.","title":"Maryland Business Tax Tip #7: Are Repairs to Personal Property Taxable?","url":"https://www.marylandtaxes.gov/forms/Business_Tax_Tips/bustip7.pdf","pageDate":"Revised October 4, 2021"},{"quote":"The restoration of used property to its original condition or usefulness is repair, which is not taxable. The creation or completion of a new or different item is fabrication, which is taxable.","title":"Maryland Business Tax Tip #7","url":"https://www.marylandtaxes.gov/forms/Business_Tax_Tips/bustip7.pdf","pageDate":"Revised October 4, 2021"}],"note":"Repair labor on a thing is not taxed in Maryland. If you charge one lump sum for the repair, nothing is taxed (you pay tax on the parts when you buy them). If you list parts and labor separately, you charge tax on the parts only. Fabrication (making a new or different item) is taxable labor.","dependsOn":null},"repairRealProperty":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Labor charges (whether separately stated or lump-sum billed) to install, erect, assemble, or repair real property are not taxable. Separately stated labor charges for installing personal property are not taxable either. But when the installation charge is not separately stated, the entire sales price for the personal property, including the installation, is taxable.","title":"Maryland Business Tax Tip #18: Real Property Contractors and Maryland Taxes","url":"https://www.marylandtaxes.gov/forms/Business_Tax_Tips/bustip18.pdf","pageDate":"Updated February 14, 2022"}],"note":"Labor to repair a building is not taxed, whether it is listed separately or billed as one lump sum.","dependsOn":null},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Labor charges (whether separately stated or lump-sum billed) to install, erect, assemble, or repair real property are not taxable. Separately stated labor charges for installing personal property are not taxable either. But when the installation charge is not separately stated, the entire sales price for the personal property, including the installation, is taxable.","title":"Maryland Business Tax Tip #18: Real Property Contractors and Maryland Taxes","url":"https://www.marylandtaxes.gov/forms/Business_Tax_Tips/bustip18.pdf","pageDate":"Updated February 14, 2022"}],"note":"Installing something into a building (real property) is not taxed. Installing personal property you sell is not taxed only if the installation charge is listed separately; otherwise the whole price is taxed.","dependsOn":"whether the item becomes real property, and for personal property, whether the installation charge is separately stated"},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Labor charges (whether separately stated or lump-sum billed) to install, erect, assemble, or repair real property are not taxable. Separately stated labor charges for installing personal property are not taxable either. But when the installation charge is not separately stated, the entire sales price for the personal property, including the installation, is taxable.","title":"Maryland Business Tax Tip #18: Real Property Contractors and Maryland Taxes","url":"https://www.marylandtaxes.gov/forms/Business_Tax_Tips/bustip18.pdf","pageDate":"Updated February 14, 2022"},{"quote":"Real property contractors must pay the 6 percent sales tax on building materials and supplies.","title":"Maryland Business Tax Tip #18","url":"https://www.marylandtaxes.gov/forms/Business_Tax_Tips/bustip18.pdf","pageDate":"Updated February 14, 2022"}],"note":"Labor to install, erect or assemble real property is not taxed. The contractor pays sales tax on building materials and supplies.","dependsOn":null}}}},"MA":{"code":"MA","name":"Massachusetts","license":{"checked":"2026-11-06","confirmed":false,"board":{"name":"Office of Consumer Affairs and Business Regulation - Home Improvement Contractor (HIC) Program","url":"https://www.mass.gov/home-improvement-contractor-registration-and-renewal"},"page":"/contractor-license-limits-by-state/massachusetts/","fields":{"handyman":{"label":"Small-job limit","cell":"Under $500 per job (owner-occupied homes)","note":null,"why":null,"quotes":[{"quote":"(a) No contractor or subcontractor shall undertake, offer to undertake, or agree to perform residential contracting services unless registered therefor with the approval of the office of consumer affairs and business regulation.","title":"M.G.L. c. 142A, § 9 - Registration of contractors or subcontractors","url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXX/Chapter142A/Section9","pageDate":null},{"quote":"''Residential contracting'', the reconstruction, alteration, renovation, repair, modernization, conversion, improvement, removal, or demolition, or the construction of an addition to any pre-existing owner occupied building containing at least one but not more than four dwelling units","title":"M.G.L. c. 142A, § 1 - Definitions","url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXX/Chapter142A/Section1","pageDate":null},{"quote":"any contractor or subcontractor who works on one undertaking or project by one or more contracts where the aggregate contract price is less than five hundred dollars; ... any person who engages in the business of a contractor or subcontractor on other than a full-time basis, and who has earned in gross revenues, as a contractor or subcontractor, less than five thousand dollars in the previous twelve-month period","title":"M.G.L. c. 142A, § 14 - Exemption from registration","url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXX/Chapter142A/Section14","pageDate":null},{"quote":"any contractor or subcontractor who works exclusively in any of the following home improvement areas: landscaping; interior painting or wall covering; or finished floor covering, including but not limited to carpeting, vinyl floor covering, tile; or fencing or freestanding masonry walls; or above-ground swimming pools; or shutter or awning installation; or ground level patios; or asphalt and driveway installation and maintenance.","title":"M.G.L. c. 142A, § 14 - Exemption from registration","url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXX/Chapter142A/Section14","pageDate":null},{"quote":"(a) Every agreement to perform residential contracting services in an amount in excess of one thousand dollars shall be in writing and shall include ... (2) the full names, social security numbers, addresses, exclusive of post office box addresses, registration number of the contractor","title":"M.G.L. c. 142A, § 2 - Residential contracting agreements; requirements","url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXX/Chapter142A/Section2","pageDate":null}]},"generalContractor":{"label":"General contractors","cell":"State registration, owner-occupied homes of 1 to 4 units · not fully confirmed","note":null,"why":"The state's pages could not be opened, so the scope of the Construction Supervisor License for structural work is not confirmed.","quotes":[{"quote":"(a) No contractor or subcontractor shall undertake, offer to undertake, or agree to perform residential contracting services unless registered therefor with the approval of the office of consumer affairs and business regulation.","title":"M.G.L. c. 142A, § 9 - Registration of contractors or subcontractors","url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXX/Chapter142A/Section9","pageDate":null},{"quote":"''Residential contracting'', the reconstruction, alteration, renovation, repair, modernization, conversion, improvement, removal, or demolition, or the construction of an addition to any pre-existing owner occupied building containing at least one but not more than four dwelling units","title":"M.G.L. c. 142A, § 1 - Definitions","url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXX/Chapter142A/Section1","pageDate":null},{"quote":"any contractor or subcontractor who works on one undertaking or project by one or more contracts where the aggregate contract price is less than five hundred dollars; ... any person who engages in the business of a contractor or subcontractor on other than a full-time basis, and who has earned in gross revenues, as a contractor or subcontractor, less than five thousand dollars in the previous twelve-month period","title":"M.G.L. c. 142A, § 14 - Exemption from registration","url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXX/Chapter142A/Section14","pageDate":null},{"quote":"(i) To issue licenses to individuals engaged as construction supervisors.","title":"M.G.L. c. 143, § 94 - Board of building regulations and standards; powers and duties","url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXX/Chapter143/Section94","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"State license","note":"State examiners of plumbers and gas fitters license master, journeyman and apprentice plumbers and gas fitters; ads must show designation and license number.","why":null,"quotes":[{"quote":"No person shall engage in the business as a master plumber or a master gas fitter or work as a journeyman plumber ... unless he is lawfully registered, or has been licensed by the examiners ... Any sign, listing or advertisement of a master plumber, a master gas fitter, a journeyman plumber or a journeyman gas fitter shall contain his designation and license number.","title":"M.G.L. c. 142, § 3 - Master plumbers or gas fitters; licensing; advertising","url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXX/Chapter142/Section3","pageDate":null}]},"electrical":{"label":"Electrical","cell":"State license","note":"State examiners of electricians license anyone in the business of installing wiring and electrical apparatus.","why":null,"quotes":[{"quote":"No person, firm or corporation shall enter into, engage in, or work at the business or occupation of installing wires, conduits, apparatus, devices, fixtures, or other appliances for carrying or using electricity for light, heat, power, fire warning or security system purposes, unless ... licensed by the state examiners of electricians","title":"M.G.L. c. 141, § 1A - Electrician licensure requirement","url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXX/Chapter141/Section1A","pageDate":null}]},"hvac":{"label":"HVAC","cell":"State license · not fully confirmed","note":null,"why":"Sheet metal (ductwork) and oil-burner licenses exist but were not checked.","quotes":[{"quote":"No person shall engage in the business of a master pipefitter, work as a journeyman or apprentice pipefitter, work as a refrigeration technician ... unless that person is lawfully licensed under section 85 or section 85A.","title":"M.G.L. c. 146, § 84 - License requirement (pipefitters, refrigeration technicians)","url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXX/Chapter146/Section84","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Massachusetts Department of Revenue","url":"https://www.mass.gov/orgs/massachusetts-department-of-revenue"},"page":"/sales-tax-on-labor-by-state/massachusetts/","kindQuotes":[],"answers":{"repairTPP":{"word":"Depends","label":"Depends · the state's own guidance gives two answers","plain":false,"caveats":[],"twoAnswers":[{"sides":[{"quote":"If the plumber does not separately state the charge for the faucet, the entire combined charge is taxable to the customer if the value of the material (a faucet) is more than 10% (consequential) in relation to the total charge.","title":"Massachusetts Sales Tax Guide for Plumbers","url":"https://www.mass.gov/info-details/massachusetts-sales-tax-guide-for-plumbers","pageDate":"Updated March 6, 2026"},{"quote":"The customer is billed a lump sum amount for the repair. No tax is due on the total charge as the materials are not separately stated.","title":"Massachusetts Sales Tax Guide for Plumbers","url":"https://www.mass.gov/info-details/massachusetts-sales-tax-guide-for-plumbers","pageDate":"Updated March 6, 2026"}]}],"sources":[{"quote":"A repair service shall collect a tax on parts or any materials which it furnishes in connection with repair work, where the value of the parts or materials is not inconsequential. ... If the repair service does not separate on its customer invoices and in its records, the fair retail selling price of the parts or materials from the charge for labor, installation or other services, the Commissioner presumes that the entire charge represents the sales price of the property","title":"830 CMR 64H.1.1: Service Enterprises","url":"https://www.mass.gov/regulations/830-CMR-64h11-service-enterprises","pageDate":"Promulgated 8/30/79; amended 12/19/03"},{"quote":"As a general guideline, the term \"inconsequential\", wherever it appears in this regulation, means a value of less than ten percent of the total charge","title":"830 CMR 64H.1.1: Service Enterprises","url":"https://www.mass.gov/regulations/830-CMR-64h11-service-enterprises","pageDate":"Promulgated 8/30/79; amended 12/19/03"},{"quote":"A plumber is hired to replace a broken faucet by a customer. The plumber separately states the price of the faucet and the labor charge. The sales tax is due on the price of the faucet as sold to the customer. The charge for the labor is not subject to tax.","title":"Massachusetts Sales Tax Guide for Plumbers","url":"https://www.mass.gov/info-details/massachusetts-sales-tax-guide-for-plumbers","pageDate":"Updated March 6, 2026"}],"note":"Repair labor on a thing is not taxed when parts are listed separately; tax applies only to the parts. If parts are worth more than about 10% of the bill and are not listed separately, the state presumes the whole bill is the price of the parts and taxes it all.","dependsOn":"whether parts are separately stated, and if not, whether the parts are more than about 10% of the total charge"},"repairRealProperty":{"word":"Not taxed","label":"Not taxed · the state's own guidance gives two answers","plain":false,"caveats":[],"twoAnswers":[{"sides":[{"quote":"If the plumber does not separately state the charge for the faucet, the entire combined charge is taxable to the customer if the value of the material (a faucet) is more than 10% (consequential) in relation to the total charge.","title":"Massachusetts Sales Tax Guide for Plumbers","url":"https://www.mass.gov/info-details/massachusetts-sales-tax-guide-for-plumbers","pageDate":"Updated March 6, 2026"},{"quote":"The customer is billed a lump sum amount for the repair. No tax is due on the total charge as the materials are not separately stated.","title":"Massachusetts Sales Tax Guide for Plumbers","url":"https://www.mass.gov/info-details/massachusetts-sales-tax-guide-for-plumbers","pageDate":"Updated March 6, 2026"}]}],"sources":[{"quote":"Generally, plumbers act as contractors when they perform: Construction Reconstruction Alteration Improvement Remodeling or Repair of real property and are the consumers of tangible personal property (material) purchased by them for the performance of their contracts.","title":"Massachusetts Sales Tax Guide for Plumbers","url":"https://www.mass.gov/info-details/massachusetts-sales-tax-guide-for-plumbers","pageDate":"Updated March 6, 2026"},{"quote":"A plumber is hired to fix a leaking fixture and uses materials he or she has already purchased to complete the repair. The customer is billed a lump sum amount for the repair. No tax is due on the total charge as the materials are not separately stated.","title":"Massachusetts Sales Tax Guide for Plumbers","url":"https://www.mass.gov/info-details/massachusetts-sales-tax-guide-for-plumbers","pageDate":"Updated March 6, 2026"}],"note":"Repairing a building (real property) is contractor work. The contractor pays sales or use tax on materials when buying them and does not charge tax on the job. The state's example: a lump-sum bill to fix a leaking fixture carries no tax.","dependsOn":null},"installation":{"word":"Depends","label":"Depends · the state's own guidance gives two answers","plain":false,"caveats":[],"twoAnswers":[{"sides":[{"quote":"If the plumber does not separately state the charge for the faucet, the entire combined charge is taxable to the customer if the value of the material (a faucet) is more than 10% (consequential) in relation to the total charge.","title":"Massachusetts Sales Tax Guide for Plumbers","url":"https://www.mass.gov/info-details/massachusetts-sales-tax-guide-for-plumbers","pageDate":"Updated March 6, 2026"},{"quote":"The customer is billed a lump sum amount for the repair. No tax is due on the total charge as the materials are not separately stated.","title":"Massachusetts Sales Tax Guide for Plumbers","url":"https://www.mass.gov/info-details/massachusetts-sales-tax-guide-for-plumbers","pageDate":"Updated March 6, 2026"}]}],"sources":[{"quote":"A plumber is hired to replace a broken faucet by a customer. The plumber separately states the price of the faucet and the labor charge. The sales tax is due on the price of the faucet as sold to the customer. The charge for the labor is not subject to tax.","title":"Massachusetts Sales Tax Guide for Plumbers","url":"https://www.mass.gov/info-details/massachusetts-sales-tax-guide-for-plumbers","pageDate":"Updated March 6, 2026"},{"quote":"The tax is due on the total sales price of the water heater. The installation charges are not subject to tax if they are separately stated . If the installation charges are not separately stated, tax is due on the total sales price.","title":"Massachusetts Sales Tax Guide for Plumbers","url":"https://www.mass.gov/info-details/massachusetts-sales-tax-guide-for-plumbers","pageDate":"Updated March 6, 2026"}],"note":"Installing material into a building under a contract: no tax to the customer, contractor pays tax on materials. If you sell an item (say a water heater or a faucet) and install it, you charge tax on the item; the installation charge is not taxed if it is listed separately, otherwise tax is due on the total.","dependsOn":null},"newConstruction":{"word":"Not taxed","label":"Not taxed · the state's own guidance gives two answers","plain":false,"caveats":[],"twoAnswers":[{"sides":[{"quote":"If the plumber does not separately state the charge for the faucet, the entire combined charge is taxable to the customer if the value of the material (a faucet) is more than 10% (consequential) in relation to the total charge.","title":"Massachusetts Sales Tax Guide for Plumbers","url":"https://www.mass.gov/info-details/massachusetts-sales-tax-guide-for-plumbers","pageDate":"Updated March 6, 2026"},{"quote":"The customer is billed a lump sum amount for the repair. No tax is due on the total charge as the materials are not separately stated.","title":"Massachusetts Sales Tax Guide for Plumbers","url":"https://www.mass.gov/info-details/massachusetts-sales-tax-guide-for-plumbers","pageDate":"Updated March 6, 2026"}]}],"sources":[{"quote":"Generally, plumbers act as contractors when they perform: Construction Reconstruction Alteration Improvement Remodeling or Repair of real property and are the consumers of tangible personal property (material) purchased by them for the performance of their contracts.","title":"Massachusetts Sales Tax Guide for Plumbers","url":"https://www.mass.gov/info-details/massachusetts-sales-tax-guide-for-plumbers","pageDate":"Updated March 6, 2026"}],"note":"On construction, alteration, improvement or remodeling, the contractor is the consumer of materials and pays sales or use tax when buying them.","dependsOn":null}}}},"MI":{"code":"MI","name":"Michigan","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"Michigan Department of Licensing and Regulatory Affairs (LARA), Bureau of Construction Codes - Residential Builders and Maintenance & Alteration Contractors","url":"https://www.michigan.gov/lara/bureau-list/bcc"},"page":"/contractor-license-limits-by-state/michigan/","fields":{"handyman":{"label":"Small-job limit","cell":"Under $600 per job (homes)","note":null,"why":null,"quotes":[{"quote":"(f) A person that is working on 1 undertaking or project by 1 or more contracts, if the aggregate contract price for the labor, material, and any other items for the undertaking or project is less than $600.00. The exemption described in this subdivision does not apply if the work of a construction is only a part of a larger or major operation","title":"MCL 339.2403 - Residential builder/M&A contractor without license","url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-339-2403","pageDate":null},{"quote":"(b) \"Residential maintenance and alteration contractor\" means a person that, for a fixed sum, price, fee, percentage, valuable consideration, or other compensation, other than wages for personal labor only, does any of the following: (i) Undertakes with another for the repair, alteration, or addition to, subtraction from, improvement of, wrecking of, or demolition of a residential structure","title":"MCL 339.2401 - Definitions","url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-339-2401","pageDate":null}]},"generalContractor":{"label":"General contractors","cell":"State license, homes only · not fully confirmed","note":null,"why":"Whether commercial work needs a state license is not stated on a state page that was opened.","quotes":[{"quote":"(f) A person that is working on 1 undertaking or project by 1 or more contracts, if the aggregate contract price for the labor, material, and any other items for the undertaking or project is less than $600.00. The exemption described in this subdivision does not apply if the work of a construction is only a part of a larger or major operation","title":"MCL 339.2403 - Residential builder/M&A contractor without license","url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-339-2403","pageDate":null},{"quote":"(b) \"Residential maintenance and alteration contractor\" means a person that, for a fixed sum, price, fee, percentage, valuable consideration, or other compensation, other than wages for personal labor only, does any of the following: (i) Undertakes with another for the repair, alteration, or addition to, subtraction from, improvement of, wrecking of, or demolition of a residential structure","title":"MCL 339.2401 - Definitions","url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-339-2401","pageDate":null},{"quote":"A license includes the following crafts and trades: carpentry; concrete; swimming pool installation; waterproofing a basement; excavation; insulation work; masonry work; roofing","title":"MCL 339.2404 - Residential maintenance and alteration contractor's license","url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-339-2404","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"State license","note":"Plumbing contractor, master, journey or apprentice plumber license/registration under the Skilled Trades Regulation Act; minor repair work is exempt.","why":null,"quotes":[{"quote":"(1) A person shall not engage in or attempt to engage in the practice of an occupation regulated under this act or use a title designated in this act unless the person possesses a license issued by the department for the occupation.","title":"MCL 339.5601 - Skilled Trades Regulation Act, license required","url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-339-5601","pageDate":null},{"quote":"(1) A person shall not engage in or work at the business of a plumbing contractor, master plumber, journey plumber, or apprentice plumber unless that person is licensed or registered under this article. ... (2) A license under this article is not required to perform any of the following work: (a) Minor repair work.","title":"MCL 339.6107 - Plumbing license or registration required","url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-339-6107","pageDate":null}]},"electrical":{"label":"Electrical","cell":"State license","note":"Electrical contractor's license from the state board or the appropriate municipality; wiring only by licensed individuals.","why":null,"quotes":[{"quote":"(1) A person shall not engage in or attempt to engage in the practice of an occupation regulated under this act or use a title designated in this act unless the person possesses a license issued by the department for the occupation.","title":"MCL 339.5601 - Skilled Trades Regulation Act, license required","url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-339-5601","pageDate":null},{"quote":"(1) Except as otherwise provided in this article or in subsection (3), a person shall not engage in the business of electrical contracting unless the person has received from the board or from the appropriate municipality an electrical contractor's license.","title":"MCL 339.5737 - Electrical contracting; license required","url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-339-5737","pageDate":null}]},"hvac":{"label":"HVAC","cell":"State license","note":"Mechanical contractor license with classifications incl.","why":null,"quotes":[{"quote":"(1) A person shall not engage in or attempt to engage in the practice of an occupation regulated under this act or use a title designated in this act unless the person possesses a license issued by the department for the occupation.","title":"MCL 339.5601 - Skilled Trades Regulation Act, license required","url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-339-5601","pageDate":null},{"quote":"(2) The department shall issue a mechanical contractor's license under this article with 1 or more of the following classifications and limitations: (a) Hydronic heating and cooling and process piping. (b) HVAC equipment. (c) Ductwork. (d) Refrigeration.","title":"MCL 339.5807 - Mechanical contractor license classifications","url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-339-5807","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Michigan Department of Treasury","url":"https://www.michigan.gov/treasury"},"page":"/sales-tax-on-labor-by-state/michigan/","kindQuotes":[],"answers":{"repairTPP":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Sales price includes the following subparagraphs (i) to (vii) ... (iii) Charges by the seller for any services necessary to complete the sale, other than the following: ... (B) Labor or service charges involved in maintenance and repair work on tangible personal property of others if separately itemized.","title":"MCL 205.51 (General Sales Tax Act, definitions)","url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-51","pageDate":null}],"note":null,"dependsOn":"whether the repair labor is separately itemized from the parts"},"repairRealProperty":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"A contractor incurs use tax liability on the storage, use, or consumption of property a contractor purchases or acquires for the constructing, altering, repairing, or improving of real estate of others in Michigan as a \"consumer\" of that property unless a specific exemption applies.","title":"Michigan Department of Treasury Contractor Manual","url":"https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Audit/Contractor-Manual.pdf","pageDate":"May 2026"},{"quote":"Contractors who consistently hold themselves out as retailers (by charging sales tax to their customers on the materials they affix to realty) may separately itemize labor and materials and remit sales tax on the retail selling price of the materials. A lump sum billing that does not separately itemize installation labor and materials is subject to sales tax on the total charge.","title":"Michigan Department of Treasury Contractor Manual","url":"https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Audit/Contractor-Manual.pdf","pageDate":"May 2026"}],"note":"A contractor that chooses to act as a retailer charges tax on the materials and not on separately listed labor; a lump-sum bill from such a contractor is taxed in full.","dependsOn":null},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Public Act 20 and Public Act 21 of 2023 changed the tax treatment of most delivery and installation charges in Michigan. Beginning April 26, 2023, most delivery and installation charges are not subject to sales and use taxes as long as the seller (i.e., the taxpayer): separately itemizes delivery and installation charges on an invoice to the customer.","title":"Michigan Treasury: Delivery and Installation Charges","url":"https://www.michigan.gov/taxes/business-taxes/sales-use-tax/delivery-and-installation-charges","pageDate":null},{"quote":"Because the delivery and installation charges were not separately stated, the delivery/installation fees are included in the sales price and are taxable.","title":"Michigan Treasury: Delivery and Installation Charges","url":"https://www.michigan.gov/taxes/business-taxes/sales-use-tax/delivery-and-installation-charges","pageDate":null}],"note":"Since April 26, 2023, installation charges are not taxed if they are listed separately on the invoice and your books match.","dependsOn":null},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"A contractor incurs use tax liability on the storage, use, or consumption of property a contractor purchases or acquires for the constructing, altering, repairing, or improving of real estate of others in Michigan as a \"consumer\" of that property unless a specific exemption applies.","title":"Michigan Department of Treasury Contractor Manual","url":"https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Audit/Contractor-Manual.pdf","pageDate":"May 2026"},{"quote":"As a consumer, a real property contractor incurs use tax responsibilities. Its use tax obligation is generally 6% of the cost of materials used in the job.","title":"Michigan Department of Treasury Contractor Manual","url":"https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Audit/Contractor-Manual.pdf","pageDate":"May 2026"}],"note":"Construction contractors are consumers of the materials and pay use tax (generally 6% of the materials' cost) or sales tax to their supplier; no sales tax is charged to the customer.","dependsOn":null}}}},"MN":{"code":"MN","name":"Minnesota","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"Minnesota Department of Labor and Industry (DLI) - Residential contractors","url":"https://www.dli.mn.gov/business/residential-contractors"},"page":"/contractor-license-limits-by-state/minnesota/","fields":{"handyman":{"label":"Small-job limit","cell":"Up to $15,000 a year, all jobs together (homes); only with a state certificate of exemption","note":"up to $15,000 in total gross receipts per year (not per job), only with a state certificate of exemption; or no license at all if you offer only one special skill","why":null,"quotes":[{"quote":"(5) a person whose total gross annual receipts for performing specialty skills for which licensure would be required under this section do not exceed $15,000; ... To qualify for the exemption in clause (5), a person must obtain a certificate of exemption from licensure from the commissioner.","title":"Minn. Stat. § 326B.805 - Licensing (residential contractors)","url":"https://www.revisor.mn.gov/statutes/cite/326B.805","pageDate":"2026 Minnesota Statutes; subd. 6 last amended 2023 c 53"},{"quote":"(6) a mechanical contractor; (7) a plumber, electrician, or other person whose profession is otherwise subject to statewide licensing, when engaged in the activity which is the subject of that licensure; (8) specialty contractors who provide only one special skill as defined in section 326B.802;","title":"Minn. Stat. § 326B.805 - Licensing (residential contractors)","url":"https://www.revisor.mn.gov/statutes/cite/326B.805","pageDate":"2026 Minnesota Statutes"},{"quote":"\"Residential remodeler\" means a person in the business of contracting or offering to contract with an owner to improve existing residential real estate by providing two or more special skills as defined in this section.","title":"Minn. Stat. § 326B.802 - Definitions","url":"https://www.revisor.mn.gov/statutes/cite/326B.802","pageDate":"2026 Minnesota Statutes"}]},"generalContractor":{"label":"General contractors","cell":"State license, homes only · not fully confirmed","note":"Residential building contractor / residential remodeler license for anyone contracting with an owner to build or improve residential real estate with two or more special skills; residential roofers also licensed.","why":"Whether commercial work needs a state license is not stated on a state page that was opened.","quotes":[{"quote":"A person who meets the definition of a residential remodeler as defined in section 326B.802, subdivision 12, must be licensed by the commissioner as a residential remodeler or residential building contractor.","title":"Minn. Stat. § 326B.805 - Licensing (residential contractors)","url":"https://www.revisor.mn.gov/statutes/cite/326B.805","pageDate":"2026 Minnesota Statutes"},{"quote":"\"Residential remodeler\" means a person in the business of contracting or offering to contract with an owner to improve existing residential real estate by providing two or more special skills as defined in this section.","title":"Minn. Stat. § 326B.802 - Definitions","url":"https://www.revisor.mn.gov/statutes/cite/326B.802","pageDate":"2026 Minnesota Statutes"}]},"plumbing":{"label":"Plumbing","cell":"State license","note":"DLI licenses master, restricted master, journeyworker and restricted journeyworker plumbers.","why":null,"quotes":[{"quote":"(a) No individual shall engage in or work at the business of a master plumber, restricted master plumber, journeyworker plumber, and restricted journeyworker plumber unless licensed to do so by the commissioner.","title":"Minn. Stat. § 326B.46 - Plumbing license required","url":"https://www.revisor.mn.gov/statutes/cite/326B.46","pageDate":"2026 Minnesota Statutes"}]},"electrical":{"label":"Electrical","cell":"State license","note":null,"why":null,"quotes":[{"quote":"Except as otherwise provided by law, no individual other than an employee, partner, or officer of a licensed contractor ... shall perform or offer to perform electrical work with or without compensation unless the individual obtains a contractor's license.","title":"Minn. Stat. § 326B.33 - Electrical licenses","url":"https://www.revisor.mn.gov/statutes/cite/326B.33","pageDate":"2026 Minnesota Statutes"}]},"hvac":{"label":"HVAC","cell":"Local license (city or county)","note":"No state license for mechanical/HVAC contractors; they must file a $25,000 mechanical contractor bond with DLI and meet local (city) licensing.","why":null,"quotes":[{"quote":"While there is no state license required for mechanical contractors, businesses must file a $25,000 mechanical contractor bond with DLI in order to contract to perform gas, heating, ventilation, cooling, air conditioning, fuel burning or refrigeration work. ... mechanical contractors must comply with local licensing requirements.","title":"Minnesota DLI - Mechanical contractor bond requirements","url":"https://www.dli.mn.gov/business/plumbing-contractors/mechanical-contractor-bond-requirements","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Minnesota Department of Revenue","url":"https://www.revenue.state.mn.us/"},"page":"/sales-tax-on-labor-by-state/minnesota/","kindQuotes":[],"answers":{"repairTPP":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Repair labor restores an item so it can be used for its original purpose. Repair labor is not taxable as long as the labor charges are separately stated from parts or materials on the customer bill or invoice.","title":"Minnesota Sales Tax Fact Sheet 152: Labor – Installation, Fabrication, Construction, and Repair","url":"https://www.revenue.state.mn.us/sites/default/files/2023-01/FS152.pdf","pageDate":"Revised August 2016"}],"note":null,"dependsOn":"whether repair labor is separately stated from parts; if not, whether the parts cost is significant compared with the total"},"repairRealProperty":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Labor to repair items attached to real property is construction labor.","title":"Minnesota Sales Tax Fact Sheet 152","url":"https://www.revenue.state.mn.us/sites/default/files/2023-01/FS152.pdf","pageDate":"Revised August 2016"},{"quote":"You must pay sales and use tax on the cost of all materials, supplies, and equipment used to complete a construction contract. ... You're improving real property when you: Repair, replace, or incorporate items such as furnaces, garbage disposals, built-in dishwashers and stovetops, water heaters, and central air conditioners Work on plumbing or electrical wiring ... Do not charge sales tax on construction contracts.","title":"Minnesota Revenue: Contractors and Other Property Installers Industry Guide (General Contractors and Subcontractors)","url":"https://www.revenue.state.mn.us/book/export/html/14856","pageDate":"Last updated June 18, 2024"},{"quote":"Building cleaning and maintenance includes both interior and exterior cleaning of commercial and residential buildings, homes, and apartments. It does not include repairs to buildings. Note: Contracts that include taxable and nontaxable services are taxed on the full amount unless the nontaxable services are separately stated.","title":"Minnesota Revenue: Building Cleaning and Maintenance","url":"https://www.revenue.state.mn.us/guide/sales-building-cleaning-and-maintenance","pageDate":"Last updated June 29, 2026"}],"note":"Repairing items attached to a building (furnaces, water heaters, built-in dishwashers, central air, plumbing, wiring) is construction labor and is not taxed. The contractor pays tax on materials and must not add sales tax to the invoice.","dependsOn":null},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"If the item being sold is taxable, charges to install it are also taxable. Installation charges are part of the sales price of the item, even if separately stated. ... Labor to install tangible personal property into real property is not taxable.","title":"Minnesota Sales Tax Fact Sheet 152","url":"https://www.revenue.state.mn.us/sites/default/files/2023-01/FS152.pdf","pageDate":"Revised August 2016"},{"quote":"Labor to permanently attach an item to real property is construction labor, which is not taxable because it is an improvement to real property.","title":"Minnesota Sales Tax Fact Sheet 152","url":"https://www.revenue.state.mn.us/sites/default/files/2023-01/FS152.pdf","pageDate":"Revised August 2016"}],"note":null,"dependsOn":"whether the item becomes part of the real property (not taxed) or stays a taxable item (installation taxed even if separately stated)"},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Labor to permanently attach an item to real property is construction labor, which is not taxable because it is an improvement to real property.","title":"Minnesota Sales Tax Fact Sheet 152","url":"https://www.revenue.state.mn.us/sites/default/files/2023-01/FS152.pdf","pageDate":"Revised August 2016"},{"quote":"You must pay sales and use tax on the cost of all materials, supplies, and equipment used to complete a construction contract. ... You're improving real property when you: Repair, replace, or incorporate items such as furnaces, garbage disposals, built-in dishwashers and stovetops, water heaters, and central air conditioners Work on plumbing or electrical wiring ... Do not charge sales tax on construction contracts.","title":"Minnesota Revenue: Contractors and Other Property Installers Industry Guide (General Contractors and Subcontractors)","url":"https://www.revenue.state.mn.us/book/export/html/14856","pageDate":"Last updated June 18, 2024"},{"quote":"Construction labor is not taxable.","title":"Minnesota Revenue: Contractors guide (Construction Labor)","url":"https://www.revenue.state.mn.us/book/export/html/14856","pageDate":"Last updated October 18, 2021"}],"note":"Construction labor is not taxed. The contractor pays sales or use tax on all materials, supplies and equipment when buying them.","dependsOn":null}}}},"MS":{"code":"MS","name":"Mississippi","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"Mississippi State Board of Contractors","url":"https://www.msboc.us/"},"page":"/contractor-license-limits-by-state/mississippi/","fields":{"handyman":{"label":"Small-job limit","cell":"Up to $10,000 per job (an existing home)","note":"Residential remodeling/repair up to $10,000 total cost per job needs no state remodeler license; but residential electrical, plumbing, HVAC and mechanical subcontractor work needs a license at any dollar amount","why":null,"quotes":[{"quote":"undertakes or offers to undertake the construction, or superintending of the construction, of improvements to an existing residence when the total cost of the improvements exceeds Ten Thousand Dollars ($10,000.00).","title":"MSBOC Residential Builders Law and Rules, revised 2022 (Miss. Code Title 73 Ch. 59)","url":"https://www.msboc.us/wp-content/uploads/2024/06/RESIDENTIAL-LAWS-AND-RULES-REVISED-2022-WEBSITE-VERSION.pdf","pageDate":"2022 (revision)"},{"quote":"Any subcontractor, of any tier, performing the following work or within the following trade, on any residential construction or residential improvement project, no matter the dollar amount of the construction or improvements: (i) Electrical; (ii) Plumbing; (iii) Mechanical; and/or (iv) Heating, ventilation and/or air conditioning","title":"MSBOC Residential Builders Law and Rules, revised 2022","url":"https://www.msboc.us/wp-content/uploads/2024/06/RESIDENTIAL-LAWS-AND-RULES-REVISED-2022-WEBSITE-VERSION.pdf","pageDate":"2022 (revision)"},{"quote":"All contractors performing new residential construction over $50,000, residential remodeling or additions over $10,000, or residential roofing over $10,000, are required to have a license.","title":"MSBOC Frequently Asked Questions","url":"https://www.msboc.us/general-info/frequently-asked-questions/","pageDate":null}]},"generalContractor":{"label":"General contractors","cell":"State license","note":"Commercial: license for commercial jobs over $50,000 (incl. subcontractors). Residential builder: new residential construction over $50,000. Residential remodeler: improvements to an existing residence over $10,000. Residential roofing over $10,000.","why":null,"quotes":[{"quote":"undertakes or offers to undertake the construction, or superintending of the construction, of improvements to an existing residence when the total cost of the improvements exceeds Ten Thousand Dollars ($10,000.00).","title":"MSBOC Residential Builders Law and Rules, revised 2022 (Miss. Code Title 73 Ch. 59)","url":"https://www.msboc.us/wp-content/uploads/2024/06/RESIDENTIAL-LAWS-AND-RULES-REVISED-2022-WEBSITE-VERSION.pdf","pageDate":"2022 (revision)"},{"quote":"to be used by another as a residence, when the total cost of the undertaking exceeds Fifty Thousand Dollars ($50,000.00).","title":"MSBOC Residential Builders Law and Rules, revised 2022","url":"https://www.msboc.us/wp-content/uploads/2024/06/RESIDENTIAL-LAWS-AND-RULES-REVISED-2022-WEBSITE-VERSION.pdf","pageDate":"2022 (revision)"},{"quote":"All contractors and subcontractors performing work on commercial jobs over $50,000, including equipment installation, are required to have a commercial license.","title":"MSBOC Frequently Asked Questions","url":"https://www.msboc.us/general-info/frequently-asked-questions/","pageDate":null},{"quote":"All contractors performing new residential construction over $50,000, residential remodeling or additions over $10,000, or residential roofing over $10,000, are required to have a license.","title":"MSBOC Frequently Asked Questions","url":"https://www.msboc.us/general-info/frequently-asked-questions/","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"State license (as a subcontractor, any amount) · not fully confirmed","note":null,"why":"The law names plumbing, electrical and HVAC subcontractors; whether a tradesperson hired directly by the homeowner for a job of $10,000 or less needs the license is not settled.","quotes":[{"quote":"Any subcontractor, of any tier, performing the following work or within the following trade, on any residential construction or residential improvement project, no matter the dollar amount of the construction or improvements: (i) Electrical; (ii) Plumbing; (iii) Mechanical; and/or (iv) Heating, ventilation and/or air conditioning","title":"MSBOC Residential Builders Law and Rules, revised 2022","url":"https://www.msboc.us/wp-content/uploads/2024/06/RESIDENTIAL-LAWS-AND-RULES-REVISED-2022-WEBSITE-VERSION.pdf","pageDate":"2022 (revision)"},{"quote":"All contractors and subcontractors performing work on commercial jobs over $50,000, including equipment installation, are required to have a commercial license.","title":"MSBOC Frequently Asked Questions","url":"https://www.msboc.us/general-info/frequently-asked-questions/","pageDate":null},{"quote":"Subcontractors performing residential electrical, mechanical, HVAC, or plumbing work on a residential construction or residential improvement project are required to be licensed.","title":"MSBOC Frequently Asked Questions","url":"https://www.msboc.us/general-info/frequently-asked-questions/","pageDate":null},{"quote":"Residential Electrical / Residential Plumbing / Residential HVAC / Residential Mechanical classifications (each requires a test); holders \"are limited to residential [trade] work only\"","title":"MSBOC Classifications","url":"https://www.msboc.us/classifications/","pageDate":null}]},"electrical":{"label":"Electrical","cell":"State license (as a subcontractor, any amount) · not fully confirmed","note":null,"why":"The law names plumbing, electrical and HVAC subcontractors; whether a tradesperson hired directly by the homeowner for a job of $10,000 or less needs the license is not settled.","quotes":[{"quote":"Any subcontractor, of any tier, performing the following work or within the following trade, on any residential construction or residential improvement project, no matter the dollar amount of the construction or improvements: (i) Electrical; (ii) Plumbing; (iii) Mechanical; and/or (iv) Heating, ventilation and/or air conditioning","title":"MSBOC Residential Builders Law and Rules, revised 2022","url":"https://www.msboc.us/wp-content/uploads/2024/06/RESIDENTIAL-LAWS-AND-RULES-REVISED-2022-WEBSITE-VERSION.pdf","pageDate":"2022 (revision)"},{"quote":"All contractors and subcontractors performing work on commercial jobs over $50,000, including equipment installation, are required to have a commercial license.","title":"MSBOC Frequently Asked Questions","url":"https://www.msboc.us/general-info/frequently-asked-questions/","pageDate":null},{"quote":"Subcontractors performing residential electrical, mechanical, HVAC, or plumbing work on a residential construction or residential improvement project are required to be licensed.","title":"MSBOC Frequently Asked Questions","url":"https://www.msboc.us/general-info/frequently-asked-questions/","pageDate":null},{"quote":"Residential Electrical / Residential Plumbing / Residential HVAC / Residential Mechanical classifications (each requires a test); holders \"are limited to residential [trade] work only\"","title":"MSBOC Classifications","url":"https://www.msboc.us/classifications/","pageDate":null}]},"hvac":{"label":"HVAC","cell":"State license (as a subcontractor, any amount) · not fully confirmed","note":"Residential HVAC / mechanical subcontractors need a state residential license at any dollar amount (Residential HVAC and Residential Mechanical classifications); commercial jobs over $50,000 need a commercial license.","why":"The law names plumbing, electrical and HVAC subcontractors; whether a tradesperson hired directly by the homeowner for a job of $10,000 or less needs the license is not settled.","quotes":[{"quote":"Any subcontractor, of any tier, performing the following work or within the following trade, on any residential construction or residential improvement project, no matter the dollar amount of the construction or improvements: (i) Electrical; (ii) Plumbing; (iii) Mechanical; and/or (iv) Heating, ventilation and/or air conditioning","title":"MSBOC Residential Builders Law and Rules, revised 2022","url":"https://www.msboc.us/wp-content/uploads/2024/06/RESIDENTIAL-LAWS-AND-RULES-REVISED-2022-WEBSITE-VERSION.pdf","pageDate":"2022 (revision)"},{"quote":"All contractors and subcontractors performing work on commercial jobs over $50,000, including equipment installation, are required to have a commercial license.","title":"MSBOC Frequently Asked Questions","url":"https://www.msboc.us/general-info/frequently-asked-questions/","pageDate":null},{"quote":"Subcontractors performing residential electrical, mechanical, HVAC, or plumbing work on a residential construction or residential improvement project are required to be licensed.","title":"MSBOC Frequently Asked Questions","url":"https://www.msboc.us/general-info/frequently-asked-questions/","pageDate":null},{"quote":"Residential Electrical / Residential Plumbing / Residential HVAC / Residential Mechanical classifications (each requires a test); holders \"are limited to residential [trade] work only\"","title":"MSBOC Classifications","url":"https://www.msboc.us/classifications/","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Mississippi Department of Revenue","url":"https://www.dor.ms.gov/"},"page":"/sales-tax-on-labor-by-state/mississippi/","kindQuotes":[],"answers":{"repairTPP":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Is repair labor taxable? Yes, repairs of tangible personal property are taxable.","title":"Mississippi DOR Business Tax Frequently Asked Questions","url":"https://www.dor.ms.gov/business/business-tax-frequently-asked-questions","pageDate":null}],"note":null,"dependsOn":null},"repairRealProperty":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Sales Tax Law levies a 3.5% contractor's tax on all construction, renovation or repair of non-residential, real property when the total contract price or compensation received exceeds $10,000. ... Contractors performing contracts on residential homes pay the regular 7% rate on materials and taxable services.","title":"Mississippi DOR Business Tax Frequently Asked Questions","url":"https://www.dor.ms.gov/business/business-tax-frequently-asked-questions","pageDate":null},{"quote":"Contract with owner for plumbing, heating, air conditioning, excavating, landscaping, electrical work, sheet metal work, insulating, etc. Includes services taxed under Section 27-65-23, Mississippi Code Annotated. 7% sales tax on gross income. No sales or use tax on purchases of component materials and services.","title":"Mississippi DOR Guide for Construction Contractors","url":"https://www.dor.ms.gov/business/sales-use-tax/guide-construction-contractors","pageDate":null},{"quote":"Contract with owner for painting, dry wall work, masonry, carpentry, structural steel, etc. (Services not taxed under Section 27-65-23.) No sales tax on gross income. 7% sales or use tax on purchases of materials and services.","title":"Mississippi DOR Guide for Construction Contractors","url":"https://www.dor.ms.gov/business/sales-use-tax/guide-construction-contractors","pageDate":null},{"quote":"Contract with owner to erect, add to or repair building or structure. 3.5% contractor's tax on contract price. No sales or use tax on purchases of component materials and services","title":"Mississippi DOR Guide for Construction Contractors","url":"https://www.dor.ms.gov/business/sales-use-tax/guide-construction-contractors","pageDate":null}],"note":"Mississippi taxes much building work. On a home, or on any job of $10,000 or less, plumbing, heating and air conditioning, electrical, sheet metal, insulating and landscaping work is taxed at 7% on the whole bill (labor included).","dependsOn":null},"installation":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Is installation labor taxable? Installation labor is taxable when sold in connection with tangible personal property.","title":"Mississippi DOR Business Tax Frequently Asked Questions","url":"https://www.dor.ms.gov/business/business-tax-frequently-asked-questions","pageDate":null},{"quote":"Installed sales of roofing, tile, glass, carpet, fences, awnings, floor coverings and similar personal property by a dealer with owner. (See Miss Administrative Code, 35.IV.04.08 ) 7% sales tax on gross income.","title":"Mississippi DOR Guide for Construction Contractors","url":"https://www.dor.ms.gov/business/sales-use-tax/guide-construction-contractors","pageDate":null}],"note":"Installation labor is taxable when it comes with the sale of the item.","dependsOn":null},"newConstruction":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Sales Tax Law levies a 3.5% contractor's tax on all construction, renovation or repair of non-residential, real property when the total contract price or compensation received exceeds $10,000. ... Contractors performing contracts on residential homes pay the regular 7% rate on materials and taxable services.","title":"Mississippi DOR Business Tax Frequently Asked Questions","url":"https://www.dor.ms.gov/business/business-tax-frequently-asked-questions","pageDate":null},{"quote":"Contract with owner for plumbing, heating, air conditioning, excavating, landscaping, electrical work, sheet metal work, insulating, etc. Includes services taxed under Section 27-65-23, Mississippi Code Annotated. 7% sales tax on gross income. No sales or use tax on purchases of component materials and services.","title":"Mississippi DOR Guide for Construction Contractors","url":"https://www.dor.ms.gov/business/sales-use-tax/guide-construction-contractors","pageDate":null},{"quote":"Contract with owner for painting, dry wall work, masonry, carpentry, structural steel, etc. (Services not taxed under Section 27-65-23.) No sales tax on gross income. 7% sales or use tax on purchases of materials and services.","title":"Mississippi DOR Guide for Construction Contractors","url":"https://www.dor.ms.gov/business/sales-use-tax/guide-construction-contractors","pageDate":null},{"quote":"Contract with owner to erect, add to or repair building or structure. 3.5% contractor's tax on contract price. No sales or use tax on purchases of component materials and services","title":"Mississippi DOR Guide for Construction Contractors","url":"https://www.dor.ms.gov/business/sales-use-tax/guide-construction-contractors","pageDate":null},{"quote":"Residential construction (not including apartments or condominiums) is excluded from the 3.5% contractor's tax, but is subject to retail sales taxes.","title":"Mississippi DOR Guide for Construction Contractors","url":"https://www.dor.ms.gov/business/sales-use-tax/guide-construction-contractors","pageDate":null}],"note":"Commercial (non-residential) construction over $10,000: the prime contractor pays a 3.5% contractor's tax on the total contract price, and no sales tax on component materials. Residential construction (not apartments or condominiums) is excluded from the 3.5% contractor's tax, but is subject to retail sales taxes. On a contract with the owner for plumbing, heating, air conditioning, electrical work and the like, the contractor charges 7% sales tax on gross income. On a contract with the owner for painting, dry wall work, masonry or carpentry, there is no sales tax on gross income, and the contractor pays 7% on materials.","dependsOn":null}}}},"MO":{"code":"MO","name":"Missouri","license":{"checked":"2026-11-06","confirmed":false,"board":{"name":"Missouri Division of Professional Registration - Office of Statewide Electrical Contractors (only state contractor licensing office; general contracting is licensed by cities/counties)","url":"https://pr.mo.gov/electricalcontractors.asp"},"page":"/contractor-license-limits-by-state/missouri/","fields":{"handyman":{"label":"Small-job limit","cell":"No statewide license found — check with the board and your city or county","note":null,"why":"No state page says in words that Missouri has no general contractor license; the state's only contractor board is for electrical contractors.","quotes":[{"quote":"Listings of Boards: ... Cosmetology & Barber | Counselors, Professional | Dental | Dietitians | Electrical Contractors | Embalmers & Funeral Directors ... (no general, plumbing or mechanical contractor board listed)","title":"Missouri Division of Professional Registration - Listings of Boards","url":"https://pr.mo.gov/boards.asp","pageDate":null}]},"generalContractor":{"label":"General contractors","cell":"No statewide license found — check with the board and your city or county","note":"The Division of Professional Registration's list of boards has 'Electrical Contractors' as its only contractor board; cities and counties set their own contractor licensing.","why":"No state page says in words that Missouri has no general contractor license; the state's only contractor board is for electrical contractors.","quotes":[{"quote":"Listings of Boards: ... Cosmetology & Barber | Counselors, Professional | Dental | Dietitians | Electrical Contractors | Embalmers & Funeral Directors ... (no general, plumbing or mechanical contractor board listed)","title":"Missouri Division of Professional Registration - Listings of Boards","url":"https://pr.mo.gov/boards.asp","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"Local license (city or county)","note":null,"why":null,"quotes":[{"quote":"Listings of Boards: ... Cosmetology & Barber | Counselors, Professional | Dental | Dietitians | Electrical Contractors | Embalmers & Funeral Directors ... (no general, plumbing or mechanical contractor board listed)","title":"Missouri Division of Professional Registration - Listings of Boards","url":"https://pr.mo.gov/boards.asp","pageDate":null},{"quote":"any person now or hereafter engaging or working at the business of plumbing in cities or towns of fifteen thousand or more inhabitants in this state, either as master plumber or journeyman plumber, shall first receive a certificate","title":"RSMo 341.010 Plumbers must have certificates","url":"https://revisor.mo.gov/main/OneSection.aspx?section=341.010","pageDate":"effective 28 Aug 1939"},{"quote":"in cities having a population of fifteen thousand or more, shall make application to a board of examiners herein provided for","title":"RSMo 341.020 Examination for certificate","url":"https://revisor.mo.gov/main/OneSection.aspx?section=341.020","pageDate":null}]},"electrical":{"label":"Electrical","cell":"Local license; an optional state license is accepted instead","note":null,"why":null,"quotes":[{"quote":"Do I have to get a statewide electrical contractor license? Answer: No. The statewide electrical contractor license is optional, not mandatory.","title":"Office of Statewide Electrical Contractors - FAQ's for Electrical Contractors","url":"https://pr.mo.gov/boards/electrical/FAQ's_for_Contractors.pdf","pageDate":"As of July 1, 2019"},{"quote":"Political subdivisions shall not be prohibited from establishing their own local electrical contractor's license, but shall recognize a statewide license in lieu of a local license","title":"RSMo 324.925 Political subdivisions to recognize statewide licensure","url":"https://revisor.mo.gov/main/OneSection.aspx?section=324.925","pageDate":null}]},"hvac":{"label":"HVAC","cell":"No statewide license found — check with the board and your city or county","note":null,"why":"No state page says that HVAC work is licensed only locally; a statewide bill was only sent to committee.","quotes":[{"quote":"Listings of Boards: ... Cosmetology & Barber | Counselors, Professional | Dental | Dietitians | Electrical Contractors | Embalmers & Funeral Directors ... (no general, plumbing or mechanical contractor board listed)","title":"Missouri Division of Professional Registration - Listings of Boards","url":"https://pr.mo.gov/boards.asp","pageDate":null},{"quote":"Establishes the Missouri Statewide Mechanical Contractors Licensing Act ... Second Read and Referred S Emerging Issues and Professional Registration Committee","title":"Missouri Senate SB 957 (2026) Bill Information","url":"https://www.senate.mo.gov/BillTracking/Bills/BillInformation?year=2026&billid=91","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Missouri Department of Revenue","url":"https://dor.mo.gov/"},"page":"/sales-tax-on-labor-by-state/missouri/","kindQuotes":[],"answers":{"repairTPP":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"If the amount paid for the repair or personal service is separately stated from the tangible personal property used to perform the repair or personal service, the amount paid for the repair or personal service is not subject to tax. ... If the amount paid for the repair or personal service is not separately stated, the entire sale price is taxable. However, if the retail price of the tangible personal property constitutes less than ten percent (10%) of the total sale price, the department will consider none of the sale price as taxable.","title":"12 CSR 10-103.600 Sales of Tangible Personal Property and Services (Code of State Regulations, current through 9/30/26)","url":"https://www.sos.mo.gov/cmsimages/adrules/csr/current/12csr/12c10-103.pdf","pageDate":"CSR page dated 9/30/26"},{"quote":"Is labor taxable? Repair labor, if separately stated, is not taxable. Fabrication or production labors are subject to sales tax, even when separately stated.","title":"Missouri DOR FAQs: Sales Tax Taxability and Exemptions","url":"https://dor.mo.gov/faq/taxation/business/sales-use-tax-exemptions.html","pageDate":null}],"note":"Repair labor is not taxed when it is listed separately from the parts; the parts are taxed. Fabrication labor is always taxed.","dependsOn":"whether repair labor is separately stated from parts; if not, whether parts are less than 10% of the total"},"repairRealProperty":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Contractors are responsible for tax on materials when they are constructing, repairing or remodeling","title":"Missouri DOR FAQs: Sales Tax Taxability and Exemptions","url":"https://dor.mo.gov/faq/taxation/business/sales-use-tax-exemptions.html","pageDate":null},{"quote":"Tangible personal property to be installed in customer's real property, including but not limited to; sinks, toilets, bathtubs, faucets, basins, vanity medicine cabinets, showers, bidets, urinals, hot water heaters & systems, dishwashers, sump pumps, and various other piping systems and fixtures Exempt ... Drainage services including clogged drain repairs and obstruction removal Exempt ... Repair parts installed in customer's real property ... Exempt","title":"Missouri DOR Audit Services: Plumbing Companies Tax Matrix","url":"https://dor.mo.gov/taxation/business/documents/Plumbing-Companies.pdf","pageDate":"Issued 01-09-2024, revised 03-28-2025"}],"note":"The state's plumbing guidance lists repair parts installed in a customer's real property (sinks, toilets, faucets, water heaters, piping) and drain clearing as exempt to the customer. The contractor pays tax on the materials when buying them.","dependsOn":null},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"In general, a contractor is the final user and consumer of the materials and supplies used and consumed in fulfilling a construction contract and which become part of a completed real property improvement. ... If title passes after the attachment, the contractor is subject to tax on its purchase of the tangible personal property and does not collect tax on its transfer of ownership or title of the item.","title":"12 CSR 10-112.010 Contractors","url":"https://www.sos.mo.gov/cmsimages/adrules/csr/current/12csr/12c10-112.pdf","pageDate":"CSR page dated 1/29/26"},{"quote":"Tangible personal property to be installed in customer's real property, including but not limited to; sinks, toilets, bathtubs, faucets, basins, vanity medicine cabinets, showers, bidets, urinals, hot water heaters & systems, dishwashers, sump pumps, and various other piping systems and fixtures Exempt ... Drainage services including clogged drain repairs and obstruction removal Exempt ... Repair parts installed in customer's real property ... Exempt","title":"Missouri DOR Audit Services: Plumbing Companies Tax Matrix","url":"https://dor.mo.gov/taxation/business/documents/Plumbing-Companies.pdf","pageDate":"Issued 01-09-2024, revised 03-28-2025"},{"quote":"Sales of water softeners and water filters Taxable ... Separately stated labor to install water softeners and water filters Exempt","title":"Missouri DOR Audit Services: Plumbing Companies Tax Matrix","url":"https://dor.mo.gov/taxation/business/documents/Plumbing-Companies.pdf","pageDate":"Issued 01-09-2024, revised 03-28-2025"},{"quote":"Contractor sales of tangible personal property where title passed to the customer after installation Exempt ... Kitchen cabinets, countertops, shelving, bookcases, etc. that are installed Exempt","title":"Missouri DOR Audit Services: Contractors Tax Matrix","url":"https://dor.mo.gov/taxation/business/documents/Contractors_000.pdf","pageDate":"Effective 10-24-2022"}],"note":"For an item that stays personal property (for example a water softener), the item is taxed but separately stated installation labor is exempt.","dependsOn":"whether the item becomes part of the real property, and for items that stay personal property, whether the installation labor is separately stated"},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Contractors are responsible for tax on materials when they are constructing, repairing or remodeling","title":"Missouri DOR FAQs: Sales Tax Taxability and Exemptions","url":"https://dor.mo.gov/faq/taxation/business/sales-use-tax-exemptions.html","pageDate":null},{"quote":"In general, a contractor is the final user and consumer of the materials and supplies used and consumed in fulfilling a construction contract and which become part of a completed real property improvement. ... If title passes after the attachment, the contractor is subject to tax on its purchase of the tangible personal property and does not collect tax on its transfer of ownership or title of the item.","title":"12 CSR 10-112.010 Contractors","url":"https://www.sos.mo.gov/cmsimages/adrules/csr/current/12csr/12c10-112.pdf","pageDate":"CSR page dated 1/29/26"},{"quote":"Contractor sales of tangible personal property where title passed to the customer after installation Exempt ... Kitchen cabinets, countertops, shelving, bookcases, etc. that are installed Exempt","title":"Missouri DOR Audit Services: Contractors Tax Matrix","url":"https://dor.mo.gov/taxation/business/documents/Contractors_000.pdf","pageDate":"Effective 10-24-2022"}],"note":"A contractor is the final user of the materials built into the property and pays tax when buying them; the sale to the customer (title passing after installation) is exempt.","dependsOn":null}}}},"MT":{"code":"MT","name":"Montana","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"Montana Department of Labor & Industry - Construction Contractor License (CCL) Program","url":"https://boards.bsd.dli.mt.gov/construction-contractor/"},"page":"/contractor-license-limits-by-state/montana/","fields":{"handyman":{"label":"Small-job limit","cell":"Under $2,500 per job; casual or minor work only; the board says every contractor needs a license","note":"Casual or minor jobs under $2,500 per job (labor + materials + everything) are exempt; an independent contractor with no employees is also exempt","why":null,"quotes":[{"quote":"to work or operation on one undertaking or project considered of a casual, minor, or inconsequential nature, by one or more contracts, the aggregate contract price of which, for labor and materials and all other items, is less than $2,500 a job.","title":"MCA 37-45-104 Exemptions (MCA 2025)","url":"https://mca.legmt.gov/bills/mca/title_0370/chapter_0450/part_0010/section_0040/0370-0450-0010-0040.html","pageDate":"MCA 2025"},{"quote":"(24) to an independent contractor who has no employees. However, an independent contractor may voluntarily elect to register under this chapter.","title":"MCA 37-45-104 Exemptions (MCA 2025)","url":"https://mca.legmt.gov/bills/mca/title_0370/chapter_0450/part_0010/section_0040/0370-0450-0010-0040.html","pageDate":"MCA 2025"}]},"generalContractor":{"label":"General contractors","cell":"State license","note":null,"why":null,"quotes":[{"quote":"to work or operation on one undertaking or project considered of a casual, minor, or inconsequential nature, by one or more contracts, the aggregate contract price of which, for labor and materials and all other items, is less than $2,500 a job.","title":"MCA 37-45-104 Exemptions (MCA 2025)","url":"https://mca.legmt.gov/bills/mca/title_0370/chapter_0450/part_0010/section_0040/0370-0450-0010-0040.html","pageDate":"MCA 2025"},{"quote":"An individual or business entity may not engage in business as a construction contractor without a current license from the department.","title":"MCA 37-45-201 Construction contractor license required","url":"https://mca.legmt.gov/bills/mca/title_0370/chapter_0450/part_0020/section_0010/0370-0450-0020-0010.html","pageDate":"MCA 2025"},{"quote":"All construction contractors in the state of Montana are required to be licensed ... effective January 1, 2026","title":"Montana Construction Contractor License (CCL) Program","url":"https://boards.bsd.dli.mt.gov/construction-contractor/","pageDate":null},{"quote":"(Fees per 24.227.401 are $70 for application and renewal)","title":"Construction Contractor License (CCL) FAQ","url":"https://boards.bsd.dli.mt.gov/construction-contractor/construction-contractor-program-FAQ.pdf","pageDate":"REV. 05/19/2026"},{"quote":"39-9-201 Repealed ... 39-9-211 Renumbered 37-45-104","title":"MCA Title 39 ch. 9 part 2 (old registration law)","url":"https://mca.legmt.gov/bills/mca/title_0390/chapter_0090/part_0020/sections_index.html","pageDate":"MCA 2025"}]},"plumbing":{"label":"Plumbing","cell":"State license","note":"Licensed plumbers are exempt from the construction contractor license within their scope.","why":null,"quotes":[{"quote":"(16) to an electrician or plumber, licensed in Montana, operating within the scope of the license;","title":"MCA 37-45-104 Exemptions (MCA 2025)","url":"https://mca.legmt.gov/bills/mca/title_0370/chapter_0450/part_0010/section_0040/0370-0450-0010-0040.html","pageDate":"MCA 2025"},{"quote":"Except as provided in 37-69-102, a person working at the field of plumbing in this state, either as a master plumber or as a journeyman plumber, shall first obtain a license","title":"MCA 37-69-301 License required (plumbers)","url":"https://mca.legmt.gov/bills/mca/title_0370/chapter_0690/part_0030/section_0010/0370-0690-0030-0010.html","pageDate":"MCA 2025"}]},"electrical":{"label":"Electrical","cell":"State license","note":null,"why":null,"quotes":[{"quote":"(16) to an electrician or plumber, licensed in Montana, operating within the scope of the license;","title":"MCA 37-45-104 Exemptions (MCA 2025)","url":"https://mca.legmt.gov/bills/mca/title_0370/chapter_0450/part_0010/section_0040/0370-0450-0010-0040.html","pageDate":"MCA 2025"},{"quote":"A person may not engage in or work at the business or trade of or hold out to the public that the person is an electrician, electrical contractor ... until the person has received from the department a license or permit","title":"MCA 37-68-301 License required to engage in electrical work","url":"https://mca.legmt.gov/bills/mca/title_0370/chapter_0680/part_0030/section_0010/0370-0680-0030-0010.html","pageDate":"MCA 2025"}]},"hvac":{"label":"HVAC","cell":"Not confirmed — see the board","note":null,"why":"No state page says whether HVAC work needs a state or a local license.","quotes":[]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"none","tax":null,"local":"resort taxes not checked","department":{"name":"Montana Department of Revenue","url":"https://revenue.mt.gov/"},"page":"/sales-tax-on-labor-by-state/montana/","kindQuotes":[{"quote":"Montana does not have a general-use sales tax.","title":"Sales Tax Guidance for Montana Business and Residents (Montana Department of Revenue)","url":"https://revenuefiles.mt.gov/taxes/general-sales-tax","pageDate":null}],"answers":{"repairTPP":{"word":"Not taxed","label":"Not taxed · see the caveat · resort taxes not checked","plain":false,"caveats":["Local resort taxes in Montana were not checked here."],"twoAnswers":[],"sources":[{"quote":"Montana does not have a general-use sales tax.","title":"Sales Tax Guidance for Montana Business and Residents (Montana Department of Revenue)","url":"https://revenuefiles.mt.gov/taxes/general-sales-tax","pageDate":null}],"note":"Montana has no general sales tax, so labor is not taxed by the state.","dependsOn":null},"repairRealProperty":{"word":"Not taxed","label":"Not taxed · see the caveat · resort taxes not checked","plain":false,"caveats":["Local resort taxes in Montana were not checked here."],"twoAnswers":[],"sources":[{"quote":"Montana does not have a general-use sales tax.","title":"Sales Tax Guidance for Montana Business and Residents (Montana Department of Revenue)","url":"https://revenuefiles.mt.gov/taxes/general-sales-tax","pageDate":null}],"note":"Montana has no general sales tax, so labor is not taxed by the state.","dependsOn":null},"installation":{"word":"Not taxed","label":"Not taxed · see the caveat · resort taxes not checked","plain":false,"caveats":["Local resort taxes in Montana were not checked here."],"twoAnswers":[],"sources":[{"quote":"Montana does not have a general-use sales tax.","title":"Sales Tax Guidance for Montana Business and Residents (Montana Department of Revenue)","url":"https://revenuefiles.mt.gov/taxes/general-sales-tax","pageDate":null}],"note":"Montana has no general sales tax, so labor is not taxed by the state.","dependsOn":null},"newConstruction":{"word":"Not taxed","label":"Not taxed · see the caveat · resort taxes not checked","plain":false,"caveats":["Local resort taxes in Montana were not checked here."],"twoAnswers":[],"sources":[{"quote":"Montana does not have a general-use sales tax.","title":"Sales Tax Guidance for Montana Business and Residents (Montana Department of Revenue)","url":"https://revenuefiles.mt.gov/taxes/general-sales-tax","pageDate":null}],"note":"Montana has no general sales tax, so labor is not taxed by the state.","dependsOn":null}}}},"NE":{"code":"NE","name":"Nebraska","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"Nebraska Department of Labor - Contractor Registration","url":"https://dol.nebraska.gov/conreg"},"page":"/contractor-license-limits-by-state/nebraska/","fields":{"handyman":{"label":"Small-job limit","cell":"Under $5,000 a year, all jobs together","note":null,"why":null,"quotes":[{"quote":"Before performing any construction work in Nebraska, a contractor shall be registered with the department. ... any person who earns less than five thousand dollars annually for construction services is not a contractor for purposes of the Contractor Registration Act.","title":"Neb. Rev. Stat. § 48-2104 Registration required","url":"https://www.nebraskalegislature.gov/laws/display_html.php?begin_section=48-2101&end_section=48-2117","pageDate":"amended by Laws 2026, LB847 (section 48-2107 effective July 18, 2026)"}]},"generalContractor":{"label":"General contractors","cell":"State registration","note":null,"why":null,"quotes":[{"quote":"Before performing any construction work in Nebraska, a contractor shall be registered with the department. ... any person who earns less than five thousand dollars annually for construction services is not a contractor for purposes of the Contractor Registration Act.","title":"Neb. Rev. Stat. § 48-2104 Registration required","url":"https://www.nebraskalegislature.gov/laws/display_html.php?begin_section=48-2101&end_section=48-2117","pageDate":"amended by Laws 2026, LB847 (section 48-2107 effective July 18, 2026)"},{"quote":"Within thirty days of receipt of a completed application, the commissioner shall issue to the contractor a registration number.","title":"Neb. Rev. Stat. § 48-2108 Registration number","url":"https://www.nebraskalegislature.gov/laws/display_html.php?begin_section=48-2101&end_section=48-2117","pageDate":null},{"quote":"All contractors doing business in Nebraska must register with the Nebraska Department of Labor.","title":"NDOL Contractor Registration Overview","url":"https://dol.nebraska.gov/LaborStandards/Contractors/Overview","pageDate":"mentions fee increase effective August 1, 2026"}]},"plumbing":{"label":"Plumbing","cell":"Local license (city or county)","note":null,"why":null,"quotes":[{"quote":"there is no state agency that oversees the regulation of Master Plumbers. Instead, Master Plumbers are ... regulated at the municipal level in Nebraska.","title":"Urban Affairs Committee, Nebraska Legislature - occupational regulation review (Master Plumbers), 2022","url":"https://nebraskalegislature.gov/FloorDocs/107/PDF/Agencies/Legislative_Council/707_20221129-152043.pdf","pageDate":"2022-11-29"}]},"electrical":{"label":"Electrical","cell":"State license","note":null,"why":null,"quotes":[{"quote":"no person shall, for another, wire for or install electrical wiring, apparatus, or equipment unless he or she is licensed by the board as a Class B electrical contractor, an electrical contractor, a Class A master electrician, or a fire alarm installer.","title":"Nebraska State Electrical Act and Rules, March 2026","url":"https://electrical.nebraska.gov/sites/default/files/doc/STATE%20ACT%20REVISED%20VERSION%2003%2011%202026.pdf","pageDate":"March 2026"},{"quote":"Require any person doing work for which a license would otherwise be required under the act to hold a license issued under the act if he or she is the holder of a valid license issued by any city or other political subdivision, so long as he or she makes electrical installations only in the jurisdictional limits of such city","title":"Nebraska State Electrical Act, § 81-2121","url":"https://electrical.nebraska.gov/sites/default/files/doc/STATE%20ACT%20REVISED%20VERSION%2003%2011%202026.pdf","pageDate":"March 2026"}]},"hvac":{"label":"HVAC","cell":"Not confirmed — see the board","note":null,"why":"No state page says whether HVAC work is licensed by the state or only by cities.","quotes":[]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Nebraska Department of Revenue","url":"https://revenue.nebraska.gov/"},"page":"/sales-tax-on-labor-by-state/nebraska/","kindQuotes":[],"answers":{"repairTPP":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Charges for installation and repair labor are taxable when the item of property being installed, repaired, or replaced is taxable and is not annexed to real property.","title":"Reg-1-082, Labor","url":"https://revenue.nebraska.gov/sites/default/files/doc/legal/regs/1-082.pdf","pageDate":null}],"note":null,"dependsOn":null},"repairRealProperty":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"No. Contractor labor charges are not taxable as of October 1, 2007.","title":"Nebraska Construction Contractors FAQs (Nebraska Department of Revenue)","url":"https://revenue.nebraska.gov/about/frequently-asked-questions/nebraska-construction-contractors-faqs","pageDate":null},{"quote":"Yes. Building cleaning services includes any work done to clean a fixture that has been annexed to real estate. This includes cleaning a furnace, air conditioner, heat pump, duct work, sewer, and drains located in or attached to a building.","title":"Sales Tax on Certain Services FAQs","url":"https://revenue.nebraska.gov/about/frequently-asked-questions/sales-tax-certain-services-faqs","pageDate":null}],"note":"Contractor labor on a building is not taxable since October 1, 2007. Cleaning a furnace, AC, ducts or drains is a taxable building-cleaning service, not contractor labor.","dependsOn":null},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"No. Since a built-in dishwasher is annexed to real estate, the general rules on taxing labor to install tangible personal property do not apply. The person \"installing\" the dishwasher is a contractor.","title":"Nebraska Construction Contractors FAQs — built-in dishwasher","url":"https://revenue.nebraska.gov/about/frequently-asked-questions/nebraska-construction-contractors-faqs","pageDate":null},{"quote":"Charges for installation and repair labor are taxable when the item of property being installed, repaired, or replaced is taxable and is not annexed to real property.","title":"Reg-1-082, Labor","url":"https://revenue.nebraska.gov/sites/default/files/doc/legal/regs/1-082.pdf","pageDate":null}],"note":"Installing something that gets attached to the building (e.g. a built-in dishwasher) is non-taxable contractor labor.","dependsOn":null},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"No. Contractor labor charges are not taxable as of October 1, 2007.","title":"Nebraska Construction Contractors FAQs (Nebraska Department of Revenue)","url":"https://revenue.nebraska.gov/about/frequently-asked-questions/nebraska-construction-contractors-faqs","pageDate":null}],"note":"Labor on new construction is not taxable.","dependsOn":null}}}},"NV":{"code":"NV","name":"Nevada","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"Nevada State Contractors Board","url":"https://www.nvcontractorsboard.com/"},"page":"/contractor-license-limits-by-state/nevada/","fields":{"handyman":{"label":"Small-job limit","cell":"Under $1,000 per job; repair or maintenance only, no permit, no plumbing, electrical or HVAC work","note":"Repair or maintenance work under $1,000 including labor and materials, only if no permit is needed and it is not plumbing, electrical, refrigeration, heating or air-conditioning work","why":null,"quotes":[{"quote":"6. Any work to repair or maintain property the value of which is less than $1,000, including labor and materials, unless: (a) A building permit is required to perform the work; (b) The work is of a type performed by a plumbing, electrical, refrigeration, heating or air-conditioning contractor;","title":"NRS 624.031 Applicability of chapter: Exemptions","url":"https://www.leg.state.nv.us/NRS/NRS-624.html","pageDate":"[Rev. 4/15/2026]"},{"quote":"(d) The work is performed as a part of a larger project: (1) The value of which is $500 or more; or (2) For which contracts of less than $500 have been awarded to evade the provisions of this chapter; or (e) The work is performed by a person who is licensed pursuant to this chapter","title":"NRS 624.031 Applicability of chapter: Exemptions","url":"https://www.leg.state.nv.us/NRS/NRS-624.html","pageDate":"[Rev. 4/15/2026]"},{"quote":"Establish the monetary limit for a restricted license, which must be $7,000, including labor and materials, or a greater amount that the Board determines to be appropriate.","title":"NRS 624.244 Restricted license","url":"https://www.leg.state.nv.us/NRS/NRS-624.html","pageDate":"[Rev. 4/15/2026]"},{"quote":"any person not licensed pursuant to the provisions of this chapter who advertises to perform or complete construction work or a work of improvement must state in the advertisement that he or she is not licensed pursuant to this chapter.","title":"NRS 624.720 Unlawful advertising","url":"https://www.leg.state.nv.us/NRS/NRS-624.html","pageDate":"[Rev. 4/15/2026]"},{"quote":"Work to repair or maintain property valued at less than $1,000, including labor and materials, unless certain conditions apply (e.g., building permit required, type of work, contractor's license).","title":"NSCB Handyman Exemptions","url":"https://www.nvcontractorsboard.com/resources/handyman-exemptions/","pageDate":"2024-08-27"}]},"generalContractor":{"label":"General contractors","cell":"State license","note":null,"why":null,"quotes":[{"quote":"6. Any work to repair or maintain property the value of which is less than $1,000, including labor and materials, unless: (a) A building permit is required to perform the work; (b) The work is of a type performed by a plumbing, electrical, refrigeration, heating or air-conditioning contractor;","title":"NRS 624.031 Applicability of chapter: Exemptions","url":"https://www.leg.state.nv.us/NRS/NRS-624.html","pageDate":"[Rev. 4/15/2026]"},{"quote":"It is unlawful for any person or combination of persons to: (a) Engage in the business or act in the capacity of a contractor within this State; or (b) Submit a bid on a job situated within this State, without having an active license","title":"NRS 624.700 Engaging in business or submitting bid without license unlawful","url":"https://www.leg.state.nv.us/NRS/NRS-624.html","pageDate":"[Rev. 4/15/2026]"},{"quote":"Establish the monetary limit for a restricted license, which must be $7,000, including labor and materials, or a greater amount that the Board determines to be appropriate.","title":"NRS 624.244 Restricted license","url":"https://www.leg.state.nv.us/NRS/NRS-624.html","pageDate":"[Rev. 4/15/2026]"}]},"plumbing":{"label":"Plumbing","cell":"State license","note":null,"why":null,"quotes":[{"quote":"6. Any work to repair or maintain property the value of which is less than $1,000, including labor and materials, unless: (a) A building permit is required to perform the work; (b) The work is of a type performed by a plumbing, electrical, refrigeration, heating or air-conditioning contractor;","title":"NRS 624.031 Applicability of chapter: Exemptions","url":"https://www.leg.state.nv.us/NRS/NRS-624.html","pageDate":"[Rev. 4/15/2026]"},{"quote":"The Board will grant to qualified applicants a license in the specialty of plumbing and heating contracting. ... in the specialty of electrical contracting. ... in the specialty of refrigeration and air-conditioning.","title":"NAC 624.190 / 624.200 / 624.380 classifications","url":"https://www.leg.state.nv.us/NAC/NAC-624.html","pageDate":"[Rev. 6/7/2026]"}]},"electrical":{"label":"Electrical","cell":"State license","note":null,"why":null,"quotes":[{"quote":"6. Any work to repair or maintain property the value of which is less than $1,000, including labor and materials, unless: (a) A building permit is required to perform the work; (b) The work is of a type performed by a plumbing, electrical, refrigeration, heating or air-conditioning contractor;","title":"NRS 624.031 Applicability of chapter: Exemptions","url":"https://www.leg.state.nv.us/NRS/NRS-624.html","pageDate":"[Rev. 4/15/2026]"},{"quote":"The Board will grant to qualified applicants a license in the specialty of plumbing and heating contracting. ... in the specialty of electrical contracting. ... in the specialty of refrigeration and air-conditioning.","title":"NAC 624.190 / 624.200 / 624.380 classifications","url":"https://www.leg.state.nv.us/NAC/NAC-624.html","pageDate":"[Rev. 6/7/2026]"}]},"hvac":{"label":"HVAC","cell":"State license","note":null,"why":null,"quotes":[{"quote":"6. Any work to repair or maintain property the value of which is less than $1,000, including labor and materials, unless: (a) A building permit is required to perform the work; (b) The work is of a type performed by a plumbing, electrical, refrigeration, heating or air-conditioning contractor;","title":"NRS 624.031 Applicability of chapter: Exemptions","url":"https://www.leg.state.nv.us/NRS/NRS-624.html","pageDate":"[Rev. 4/15/2026]"},{"quote":"The Board will grant to qualified applicants a license in the specialty of plumbing and heating contracting. ... in the specialty of electrical contracting. ... in the specialty of refrigeration and air-conditioning.","title":"NAC 624.190 / 624.200 / 624.380 classifications","url":"https://www.leg.state.nv.us/NAC/NAC-624.html","pageDate":"[Rev. 6/7/2026]"}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Nevada Department of Taxation","url":"https://tax.nv.gov/"},"page":"/sales-tax-on-labor-by-state/nevada/","kindQuotes":[],"answers":{"repairTPP":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Installation and repair/reconditioning services are not taxable if they are listed separately on the invoice.","title":"Sales Tax FAQs (Nevada Department of Taxation)","url":"https://tax.nv.gov/faqs/sales-tax-faqs/","pageDate":null},{"quote":"Repair labor is considered a service and not subject to tax ... If a single charge is listed on the bill/invoice the entire amount is taxable regardless of the price of the parts","title":"Repairs and Reconditioning (Nevada Department of Taxation)","url":"https://tax.nv.gov/wp-content/uploads/2024/03/Repairs-Reconditioning.pdf","pageDate":"V2025.1"}],"note":"Repair labor is not taxed if it is listed separately from parts on the invoice; parts are taxed.","dependsOn":"Whether labor is separately stated on the invoice."},"repairRealProperty":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Installation and repair/reconditioning services are not taxable if they are listed separately on the invoice.","title":"Sales Tax FAQs (Nevada Department of Taxation)","url":"https://tax.nv.gov/faqs/sales-tax-faqs/","pageDate":null},{"quote":"Construction contractors are considered the consumers of any material purchased to fulfill a construction contract in Nevada. This means that a contractor is required to pay the sales tax when they purchase the material from an in-state vendor.","title":"Construction Contractors (Nevada Department of Taxation)","url":"https://tax.nv.gov/wp-content/uploads/2024/06/Construction_Contractors.pdf","pageDate":"Issue Date: June 25, 2014"}],"note":"Repairing a building counts as a construction contract: the contractor is the consumer and pays sales tax when buying the materials, and the repair labor is not taxed. The state's FAQ says repair services are not taxable when listed separately, so list labor on its own line.","dependsOn":null},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Installation and repair/reconditioning services are not taxable if they are listed separately on the invoice.","title":"Sales Tax FAQs (Nevada Department of Taxation)","url":"https://tax.nv.gov/faqs/sales-tax-faqs/","pageDate":null},{"quote":"If the materials furnished and installed are improvements to real property, the contractor should pay use tax on the materials. If however, the property is not an improvement to real property, it is a retail sale and sales tax should be collected from the customer","title":"Construction Contractors — furnish and install","url":"https://tax.nv.gov/wp-content/uploads/2024/06/Construction_Contractors.pdf","pageDate":"Issue Date: June 25, 2014"}],"note":"Installation labor is not taxed if listed separately.","dependsOn":null},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Construction contractors are considered the consumers of any material purchased to fulfill a construction contract in Nevada. This means that a contractor is required to pay the sales tax when they purchase the material from an in-state vendor.","title":"Construction Contractors (Nevada Department of Taxation)","url":"https://tax.nv.gov/wp-content/uploads/2024/06/Construction_Contractors.pdf","pageDate":"Issue Date: June 25, 2014"}],"note":"Contractors are the consumers of materials for construction contracts and pay sales tax when they buy them; the customer's charge is not a retail sale of those materials.","dependsOn":null}}}},"NH":{"code":"NH","name":"New Hampshire","license":{"checked":"2026-11-06","confirmed":false,"board":{"name":"NH Office of Professional Licensure and Certification (Electricians' Board; Mechanical Licensing Board for plumbers and fuel gas fitters) - no general contractor board","url":"https://www.oplc.nh.gov/"},"page":"/contractor-license-limits-by-state/new-hampshire/","fields":{"handyman":{"label":"Small-job limit","cell":"Not confirmed — see the board","note":null,"why":"The state's consumer and licensing pages could not be opened, so whether New Hampshire licenses general contractors or handymen is not confirmed.","quotes":[]},"generalContractor":{"label":"General contractors","cell":"Not confirmed — see the board","note":null,"why":"The state's consumer and licensing pages could not be opened, so whether New Hampshire licenses general contractors or handymen is not confirmed.","quotes":[]},"plumbing":{"label":"Plumbing","cell":"State license","note":null,"why":null,"quotes":[{"quote":"Each license issued by the office shall identify which of the following special licenses or license endorsements apply to the licensee: ... (d) Fuel gas piping installer. ... (g) Master plumber. (h) Journeyman plumber. (i) Apprentice plumber.","title":"RSA 153:29 Examinations; Licenses","url":"https://gc.nh.gov/rsa/html/XII/153/153-29.htm","pageDate":"amended 2024"},{"quote":"The license requirements of this subdivision shall not apply to anyone who performs fuel gas fitting within an existing single family, stand alone structure owned and occupied by the person who performs the fuel gas fitting work","title":"RSA 153:36 Exceptions","url":"https://gc.nh.gov/rsa/html/XII/153/153-36.htm","pageDate":null}]},"electrical":{"label":"Electrical","cell":"State license","note":null,"why":null,"quotes":[{"quote":"A person shall be guilty of a misdemeanor, if a natural person, or a felony if any another person, who: (a) Makes electrical installations without being licensed under this chapter","title":"RSA 319-C:15 Violations; Penalty; Homeowner's Exception","url":"https://gc.nh.gov/rsa/html/XXX/319-C/319-C-15.htm","pageDate":"2014"},{"quote":"All persons licensed by the office shall receive a certificate which must be publicly displayed at the principal place of business of said electrician, or, if no such place of business, must be carried on his or her person","title":"RSA 319-C:7 Licensing Requirements","url":"https://gc.nh.gov/rsa/html/XXX/319-C/319-C-7.htm","pageDate":null}]},"hvac":{"label":"HVAC","cell":"Only gas-fired heating needs a state license · not fully confirmed","note":null,"why":"Only gas-fired heating work is confirmed to need a state license; nothing official was found on other HVAC work.","quotes":[{"quote":"Each license issued by the office shall identify which of the following special licenses or license endorsements apply to the licensee: ... (d) Fuel gas piping installer. ... (g) Master plumber. (h) Journeyman plumber. (i) Apprentice plumber.","title":"RSA 153:29 Examinations; Licenses","url":"https://gc.nh.gov/rsa/html/XII/153/153-29.htm","pageDate":"amended 2024"},{"quote":"The license requirements of this subdivision shall not apply to anyone who performs fuel gas fitting within an existing single family, stand alone structure owned and occupied by the person who performs the fuel gas fitting work","title":"RSA 153:36 Exceptions","url":"https://gc.nh.gov/rsa/html/XII/153/153-36.htm","pageDate":null},{"quote":"\"Fuel gas fitting\" means the installation, repair, alteration, service, demolition or removal of pipes, fixtures, fittings, appliances, equipment, or apparatus necessary for supplying natural gas or propane","title":"RSA 153:27 Definitions","url":"https://gc.nh.gov/rsa/html/XII/153/153-27.htm","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":false,"kind":"none","tax":null,"local":null,"department":{"name":"New Hampshire Department of Revenue Administration","url":"https://www.revenue.nh.gov/"},"page":"/sales-tax-on-labor-by-state/new-hampshire/","kindQuotes":[{"quote":"No, there is no general sales tax on goods purchased in New Hampshire.","title":"Does New Hampshire have a sales tax? (NH Department of Revenue Administration)","url":"https://www.revenue.nh.gov/faq/does-new-hampshire-have-sales-tax","pageDate":"snapshot 2025-12-19"}],"answers":{"repairTPP":{"word":"Not taxed","label":"Not taxed · not fully confirmed · see the caveat","plain":false,"caveats":["The New Hampshire Department of Revenue Administration's site could not be opened when this was checked. Its answer was read from an archived copy of the same official page, dated December 19, 2025: check the live page."],"twoAnswers":[],"sources":[{"quote":"No, there is no general sales tax on goods purchased in New Hampshire.","title":"Does New Hampshire have a sales tax? (NH Department of Revenue Administration)","url":"https://www.revenue.nh.gov/faq/does-new-hampshire-have-sales-tax","pageDate":"snapshot 2025-12-19"}],"note":"New Hampshire has no general sales tax, so labor is not taxed by the state.","dependsOn":null},"repairRealProperty":{"word":"Not taxed","label":"Not taxed · not fully confirmed · see the caveat","plain":false,"caveats":["The New Hampshire Department of Revenue Administration's site could not be opened when this was checked. Its answer was read from an archived copy of the same official page, dated December 19, 2025: check the live page."],"twoAnswers":[],"sources":[{"quote":"No, there is no general sales tax on goods purchased in New Hampshire.","title":"Does New Hampshire have a sales tax? (NH Department of Revenue Administration)","url":"https://www.revenue.nh.gov/faq/does-new-hampshire-have-sales-tax","pageDate":"snapshot 2025-12-19"}],"note":"New Hampshire has no general sales tax, so labor is not taxed by the state.","dependsOn":null},"installation":{"word":"Not taxed","label":"Not taxed · not fully confirmed · see the caveat","plain":false,"caveats":["The New Hampshire Department of Revenue Administration's site could not be opened when this was checked. Its answer was read from an archived copy of the same official page, dated December 19, 2025: check the live page."],"twoAnswers":[],"sources":[{"quote":"No, there is no general sales tax on goods purchased in New Hampshire.","title":"Does New Hampshire have a sales tax? (NH Department of Revenue Administration)","url":"https://www.revenue.nh.gov/faq/does-new-hampshire-have-sales-tax","pageDate":"snapshot 2025-12-19"}],"note":"New Hampshire has no general sales tax, so labor is not taxed by the state.","dependsOn":null},"newConstruction":{"word":"Not taxed","label":"Not taxed · not fully confirmed · see the caveat","plain":false,"caveats":["The New Hampshire Department of Revenue Administration's site could not be opened when this was checked. Its answer was read from an archived copy of the same official page, dated December 19, 2025: check the live page."],"twoAnswers":[],"sources":[{"quote":"No, there is no general sales tax on goods purchased in New Hampshire.","title":"Does New Hampshire have a sales tax? (NH Department of Revenue Administration)","url":"https://www.revenue.nh.gov/faq/does-new-hampshire-have-sales-tax","pageDate":"snapshot 2025-12-19"}],"note":"New Hampshire has no general sales tax, so labor is not taxed by the state.","dependsOn":null}}}},"NJ":{"code":"NJ","name":"New Jersey","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"NJ Division of Consumer Affairs, Regulated Business Section (Home Improvement Contractor Business registration); New Jersey State Board of Home Improvement and Home Elevation Contractors (licensure, being phased in)","url":"https://www.njconsumeraffairs.gov/hic/"},"page":"/contractor-license-limits-by-state/new-jersey/","fields":{"handyman":{"label":"Small-job limit","cell":"No small-job exemption: every paid job needs a license or registration","note":null,"why":null,"quotes":[{"quote":"Prominently display the Registration Number, beginning with \"HIC reg.# \": • Within contractors' places of business; • In all advertisements (Including direct mailings, lawn signs, posters, etc.); • On business documents, contracts and correspondence with consumers; and • On all commercial vehicles. The word \"LICENSE\" should not be used.","title":"Residential Home Improvement Contractor Compliance Checklist (NJ Division of Consumer Affairs)","url":"https://www.njconsumeraffairs.gov/hic/Documents/Residential-Home-Improvement-Contractor-Compliance-Checklist.pdf","pageDate":null},{"quote":"All home improvement contracts in excess of $500, and all changes in the terms and conditions of the contract, shall be in writing, and shall include, but not be limited to: • The legal name, business address and registration number of the contractor","title":"Residential Home Improvement Contractor Compliance Checklist (NJ Division of Consumer Affairs)","url":"https://www.njconsumeraffairs.gov/hic/Documents/Residential-Home-Improvement-Contractor-Compliance-Checklist.pdf","pageDate":null},{"quote":"The provisions of this act shall not apply to: ... c. Any person regulated by the State as an architect, professional engineer, landscape architect, land surveyor, electrical contractor, master plumber, or any other person in any other related profession requiring registration, certification, or licensure by the State","title":"P.L.2004, c.16, section 5 (exemptions)","url":"https://pub.njleg.state.nj.us/Bills/2004/AL04/16_.HTM","pageDate":null},{"quote":"On January 8, 2024, Governor Murphy signed into law P.L. 2023, c. 237, which: amended the Contractors' Business Registration Act ... created the \"Home Improvement and Home Elevation Contractor Licensing Act,\" N.J.S.A. 45:5AAA-1 et seq.; and established the New Jersey State Board of Home Improvement and Home Elevation Contractors.","title":"Notice to Home Improvement and Home Elevation Contractor Businesses regarding changes to the law","url":"https://www.njconsumeraffairs.gov/Documents/HIC-HEC-Regarding-Changes-To-The-Law-New-Requirements-For-Registration.pdf","pageDate":"PDF created 2024-10-07"},{"quote":"This act shall be effective immediately, but section 9 through 13 shall remain inoperative until such time as provided in section 5 and sections 7, 8, and 14 through 20 shall be effective on the first day of the 25th month next following enactment.","title":"P.L.2023, c.237 (A2138 4R)","url":"https://pub.njleg.state.nj.us/Bills/2022/AL23/237_.HTM","pageDate":null},{"quote":"Persons or companies licensed by the State, such as plumbers, electrical contractors and architects, are not required to register as home improvement contractors if they are acting within the scope of their","title":"Consumer Brief: Hiring Home Improvement Contractors","url":"https://www.njconsumeraffairs.gov/news/consumer%20briefs/hiring-home-improvement-contractors.pdf","pageDate":"13/25 (as printed)"}]},"generalContractor":{"label":"General contractors","cell":"State registration, home improvement only · not fully confirmed","note":null,"why":"Whether commercial general contractors need a state license was not confirmed on a state page.","quotes":[{"quote":"On January 8, 2024, Governor Murphy signed into law P.L. 2023, c. 237, which: amended the Contractors' Business Registration Act ... created the \"Home Improvement and Home Elevation Contractor Licensing Act,\" N.J.S.A. 45:5AAA-1 et seq.; and established the New Jersey State Board of Home Improvement and Home Elevation Contractors.","title":"Notice to Home Improvement and Home Elevation Contractor Businesses regarding changes to the law","url":"https://www.njconsumeraffairs.gov/Documents/HIC-HEC-Regarding-Changes-To-The-Law-New-Requirements-For-Registration.pdf","pageDate":"PDF created 2024-10-07"},{"quote":"This act shall be effective immediately, but section 9 through 13 shall remain inoperative until such time as provided in section 5 and sections 7, 8, and 14 through 20 shall be effective on the first day of the 25th month next following enactment.","title":"P.L.2023, c.237 (A2138 4R)","url":"https://pub.njleg.state.nj.us/Bills/2022/AL23/237_.HTM","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"State license","note":null,"why":null,"quotes":[{"quote":"by requiring all master plumbers to be licensed by the state","title":"Consumer Brief: State Board of Examiners of Master Plumbers","url":"https://www.njconsumeraffairs.gov/News/Consumer%20Briefs/state-board-of-examiners-of-master-plumbers.pdf","pageDate":"04/24"},{"quote":"Persons or companies licensed by the State, such as plumbers, electrical contractors and architects, are not required to register as home improvement contractors if they are acting within the scope of their","title":"Consumer Brief: Hiring Home Improvement Contractors","url":"https://www.njconsumeraffairs.gov/news/consumer%20briefs/hiring-home-improvement-contractors.pdf","pageDate":"13/25 (as printed)"}]},"electrical":{"label":"Electrical","cell":"State license","note":null,"why":null,"quotes":[{"quote":"by requiring that all electrical contractors be licensed and hold a valid business permit, which is renewed every three years.","title":"Consumer Brief: Board of Examiners of Electrical Contractors","url":"https://www.njconsumeraffairs.gov/News/Consumer%20Briefs/board-of-examiners-of-electrical-contractors.pdf","pageDate":"14/23 (as printed)"},{"quote":"Persons or companies licensed by the State, such as plumbers, electrical contractors and architects, are not required to register as home improvement contractors if they are acting within the scope of their","title":"Consumer Brief: Hiring Home Improvement Contractors","url":"https://www.njconsumeraffairs.gov/news/consumer%20briefs/hiring-home-improvement-contractors.pdf","pageDate":"13/25 (as printed)"}]},"hvac":{"label":"HVAC","cell":"State license","note":null,"why":null,"quotes":[{"quote":"C.45:16A-7 Licensure required for use of certain titles. 7. a. A person shall not work as a Master HVACR contractor or use the title or designation of \"licensed Master HVACR contractor\" or \"Master HVACR contractor\" unless licensed pursuant to the provisions of this act.","title":"P.L.2007, c.211 (Master HVACR Contractor Licensing)","url":"https://pub.njleg.gov/bills/2006/PL07/211_.HTM","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"New Jersey Division of Taxation","url":"https://www.nj.gov/treasury/taxation/"},"page":"/sales-tax-on-labor-by-state/new-jersey/","kindQuotes":[],"answers":{"repairTPP":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"a television repair person must collect Sales Tax from the customer on the charges for both labor and the parts used for the repair.","title":"S&U-3 (repairs to tangible personal property)","url":"https://www.nj.gov/treasury/taxation/pdf/pubs/sales/su3.pdf","pageDate":"Rev. 5/25"}],"note":null,"dependsOn":null},"repairRealProperty":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Whether or not Sales Tax is charged on the customer's bill depends on whether the work is an exempt capital improvement or a taxable capital improvement, repair, maintenance, or installation service.","title":"Tax Topic Bulletin S&U-3: Contractors and New Jersey Taxes (NJ Division of Taxation)","url":"https://www.nj.gov/treasury/taxation/pdf/pubs/sales/su3.pdf","pageDate":"Rev. 5/25"}],"note":null,"dependsOn":null},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Whether or not Sales Tax is charged on the customer's bill depends on whether the work is an exempt capital improvement or a taxable capital improvement, repair, maintenance, or installation service.","title":"Tax Topic Bulletin S&U-3: Contractors and New Jersey Taxes (NJ Division of Taxation)","url":"https://www.nj.gov/treasury/taxation/pdf/pubs/sales/su3.pdf","pageDate":"Rev. 5/25"},{"quote":"Capital improvements are exempt from tax with the exception of those listed under Taxable capital improvements. ... All new construction* ... New hot water heater","title":"S&U-3 (capital improvements)","url":"https://www.nj.gov/treasury/taxation/pdf/pubs/sales/su3.pdf","pageDate":"Rev. 5/25"},{"quote":"A Form ST-8 is issued to a contractor by the property owner when the contractor's work results in an exempt capital improvement. The certificate serves as a basis for the exemption from Sales Tax on the labor portion of the contractor's bill.","title":"S&U-3 (Form ST-8)","url":"https://www.nj.gov/treasury/taxation/pdf/pubs/sales/su3.pdf","pageDate":"Rev. 5/25"}],"note":null,"dependsOn":null},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Whether or not Sales Tax is charged on the customer's bill depends on whether the work is an exempt capital improvement or a taxable capital improvement, repair, maintenance, or installation service.","title":"Tax Topic Bulletin S&U-3: Contractors and New Jersey Taxes (NJ Division of Taxation)","url":"https://www.nj.gov/treasury/taxation/pdf/pubs/sales/su3.pdf","pageDate":"Rev. 5/25"},{"quote":"Capital improvements are exempt from tax with the exception of those listed under Taxable capital improvements. ... All new construction* ... New hot water heater","title":"S&U-3 (capital improvements)","url":"https://www.nj.gov/treasury/taxation/pdf/pubs/sales/su3.pdf","pageDate":"Rev. 5/25"},{"quote":"A Form ST-8 is issued to a contractor by the property owner when the contractor's work results in an exempt capital improvement. The certificate serves as a basis for the exemption from Sales Tax on the labor portion of the contractor's bill.","title":"S&U-3 (Form ST-8)","url":"https://www.nj.gov/treasury/taxation/pdf/pubs/sales/su3.pdf","pageDate":"Rev. 5/25"}],"note":"New construction is an exempt capital improvement (owner issues Form ST-8); the contractor pays sales tax when buying materials.","dependsOn":null}}}},"NM":{"code":"NM","name":"New Mexico","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"NM Regulation and Licensing Department, Construction Industries Division (CID)","url":"https://www.rld.nm.gov/construction-industries/"},"page":"/contractor-license-limits-by-state/new-mexico/","fields":{"handyman":{"label":"Small-job limit","cell":"Up to $7,200 a year, all jobs together; with a yearly handyman certificate, one job at a time, no electrical, plumbing or gas work","note":"Up to $7,200 compensation a year in total, one small job at a time, with a handyman certificate filed annually; no electrical, plumbing or gas work","why":null,"quotes":[{"quote":"(14) an individual who works on one undertaking or project at a time that, in the aggregate or singly, does not exceed seven thousand two hundred dollars ($7,200) compensation a year, the work being casual, minor or inconsequential, such as handyman repairs; provided that this exemption shall not apply to any undertaking or project pertaining to the installation, connection or repair of electrical wiring, plumbing or gas fitting","title":"NMSA Chapter 60, Article 13, Construction Industries Licensing Act (RLD compilation 7.1.21)","url":"https://www.rld.nm.gov/wp-content/uploads/2021/07/Article-13-CILA-7.1.21.pdf","pageDate":"7.1.21 (compilation date in file name)"},{"quote":"The individual files annually with the Division, on a form prescribed by the Division, a declaration substantially to the effect that he is not a contractor within the meaning of the Construction Industries Licensing Act ... and that the total amount of such contracts, in the aggregate or singly, will not exceed seven thousand two hundred dollars ($7,200) compensation a year.","title":"14.6.2 NMAC, 14.6.2.8 Handyman Certificate","url":"https://www.srca.nm.gov/parts/title14/14.006.0002.html","pageDate":"14.6.2.8 NMAC - Rp, 12-1-00"}]},"generalContractor":{"label":"General contractors","cell":"State license","note":null,"why":null,"quotes":[{"quote":"A. No person shall act as a contractor without a license issued by the division classified to cover the type of work to be undertaken. ... further provided that work coming under the jurisdiction of the mechanical bureau or the electrical bureau of the division must be performed by a contractor licensed to perform that work.","title":"NMSA § 60-13-12 Contractor's license required","url":"https://www.rld.nm.gov/wp-content/uploads/2021/07/Article-13-CILA-7.1.21.pdf","pageDate":"7.1.21"},{"quote":"Contracting includes constructing, altering, repairing, installing or demolishing any: ... (14) air conditioning, conduit, heating or other similar mechanical works; (15) electrical wiring, plumbing or plumbing fixture, consumers' gas piping, gas appliances or water conditioners","title":"NMSA § 60-13-3 Definition; contractor","url":"https://www.rld.nm.gov/wp-content/uploads/2021/07/Article-13-CILA-7.1.21.pdf","pageDate":"7.1.21"},{"quote":"Example: Classification GB-2 indicates the contractor is licensed in the General Construction field (G), Building Construction type of work (B), Residential Building (2). [14.6.6.8 NMAC - Rp, 14.6.6.8 NMAC, 3/10/2022]","title":"14.6.6 NMAC Construction license classifications","url":"https://www.srca.nm.gov/parts/title14/14.006.0006.html","pageDate":"3/10/2022"},{"quote":"licensure for any person practicing or offering to practice construction contracting","title":"Welcome to the Construction Industries Division","url":"https://www.rld.nm.gov/construction-industries/","pageDate":"rule hearing notice dated April 21, 2026 on page"}]},"plumbing":{"label":"Plumbing","cell":"State license","note":"State CID license (mechanical bureau).","why":null,"quotes":[{"quote":"A. No person shall act as a contractor without a license issued by the division classified to cover the type of work to be undertaken. ... further provided that work coming under the jurisdiction of the mechanical bureau or the electrical bureau of the division must be performed by a contractor licensed to perform that work.","title":"NMSA § 60-13-12 Contractor's license required","url":"https://www.rld.nm.gov/wp-content/uploads/2021/07/Article-13-CILA-7.1.21.pdf","pageDate":"7.1.21"},{"quote":"Contracting includes constructing, altering, repairing, installing or demolishing any: ... (14) air conditioning, conduit, heating or other similar mechanical works; (15) electrical wiring, plumbing or plumbing fixture, consumers' gas piping, gas appliances or water conditioners","title":"NMSA § 60-13-3 Definition; contractor","url":"https://www.rld.nm.gov/wp-content/uploads/2021/07/Article-13-CILA-7.1.21.pdf","pageDate":"7.1.21"}]},"electrical":{"label":"Electrical","cell":"State license","note":null,"why":null,"quotes":[{"quote":"A. No person shall act as a contractor without a license issued by the division classified to cover the type of work to be undertaken. ... further provided that work coming under the jurisdiction of the mechanical bureau or the electrical bureau of the division must be performed by a contractor licensed to perform that work.","title":"NMSA § 60-13-12 Contractor's license required","url":"https://www.rld.nm.gov/wp-content/uploads/2021/07/Article-13-CILA-7.1.21.pdf","pageDate":"7.1.21"},{"quote":"Contracting includes constructing, altering, repairing, installing or demolishing any: ... (14) air conditioning, conduit, heating or other similar mechanical works; (15) electrical wiring, plumbing or plumbing fixture, consumers' gas piping, gas appliances or water conditioners","title":"NMSA § 60-13-3 Definition; contractor","url":"https://www.rld.nm.gov/wp-content/uploads/2021/07/Article-13-CILA-7.1.21.pdf","pageDate":"7.1.21"},{"quote":"Example: Classification GB-2 indicates the contractor is licensed in the General Construction field (G), Building Construction type of work (B), Residential Building (2). [14.6.6.8 NMAC - Rp, 14.6.6.8 NMAC, 3/10/2022]","title":"14.6.6 NMAC Construction license classifications","url":"https://www.srca.nm.gov/parts/title14/14.006.0006.html","pageDate":"3/10/2022"}]},"hvac":{"label":"HVAC","cell":"State license","note":"Air conditioning and heating are 'contracting' under the CILA and fall under the CID mechanical bureau; work must be done by a contractor licensed for it.","why":null,"quotes":[{"quote":"A. No person shall act as a contractor without a license issued by the division classified to cover the type of work to be undertaken. ... further provided that work coming under the jurisdiction of the mechanical bureau or the electrical bureau of the division must be performed by a contractor licensed to perform that work.","title":"NMSA § 60-13-12 Contractor's license required","url":"https://www.rld.nm.gov/wp-content/uploads/2021/07/Article-13-CILA-7.1.21.pdf","pageDate":"7.1.21"},{"quote":"Contracting includes constructing, altering, repairing, installing or demolishing any: ... (14) air conditioning, conduit, heating or other similar mechanical works; (15) electrical wiring, plumbing or plumbing fixture, consumers' gas piping, gas appliances or water conditioners","title":"NMSA § 60-13-3 Definition; contractor","url":"https://www.rld.nm.gov/wp-content/uploads/2021/07/Article-13-CILA-7.1.21.pdf","pageDate":"7.1.21"}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"gross-receipts","tax":"gross receipts tax","local":null,"department":{"name":"New Mexico Taxation and Revenue Department","url":"https://www.tax.newmexico.gov/"},"page":"/sales-tax-on-labor-by-state/new-mexico/","kindQuotes":[{"quote":"Gross receipts are the total amount of money or value of other consideration received from: ... Performing services in New Mexico ... If you are selling item or services in New Mexico, GRT is due unless an exemption or deduction applies to your sale.","title":"Gross Receipts Tax Overview (NM Taxation and Revenue Department)","url":"https://www.tax.newmexico.gov/businesses/gross-receipts-overview/","pageDate":null},{"quote":"Gross receipts tax (GRT) is imposed on businesses, but it is common for a business to pass the GRT on to the purchaser. If GRT is passed on to the customer, it is required to be separately stated on the invoice.","title":"Gross Receipts Tax Overview (NM Taxation and Revenue Department)","url":"https://www.tax.newmexico.gov/businesses/gross-receipts-overview/","pageDate":null}],"answers":{"repairTPP":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Gross receipts are the total amount of money or value of other consideration received from: ... Performing services in New Mexico ... If you are selling item or services in New Mexico, GRT is due unless an exemption or deduction applies to your sale.","title":"Gross Receipts Tax Overview (NM Taxation and Revenue Department)","url":"https://www.tax.newmexico.gov/businesses/gross-receipts-overview/","pageDate":null},{"quote":"Excluded from the meaning of \"construction\" are activities such as, but not limited to: hauling to or from the construction site, maintenance work, landscape upkeep, the repair of equipment or appliances","title":"3.2.1.11 NMAC — Construction (NM Administrative Code)","url":"https://www.srca.nm.gov/parts/title03/03.002.0001.html","pageDate":null}],"note":null,"dependsOn":null},"repairRealProperty":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Gross receipts are the total amount of money or value of other consideration received from: ... Performing services in New Mexico ... If you are selling item or services in New Mexico, GRT is due unless an exemption or deduction applies to your sale.","title":"Gross Receipts Tax Overview (NM Taxation and Revenue Department)","url":"https://www.tax.newmexico.gov/businesses/gross-receipts-overview/","pageDate":null},{"quote":"Excluded from the meaning of \"construction\" are activities such as, but not limited to: hauling to or from the construction site, maintenance work, landscape upkeep, the repair of equipment or appliances","title":"3.2.1.11 NMAC — Construction (NM Administrative Code)","url":"https://www.srca.nm.gov/parts/title03/03.002.0001.html","pageDate":null}],"note":null,"dependsOn":null},"installation":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Gross receipts are the total amount of money or value of other consideration received from: ... Performing services in New Mexico ... If you are selling item or services in New Mexico, GRT is due unless an exemption or deduction applies to your sale.","title":"Gross Receipts Tax Overview (NM Taxation and Revenue Department)","url":"https://www.tax.newmexico.gov/businesses/gross-receipts-overview/","pageDate":null},{"quote":"Service includes construction activities and all construction materials that will become part of the construction project.","title":"FYI-105: Gross Receipts & Compensating Taxes - An Overview","url":"https://realfile.tax.newmexico.gov/FYI-105.pdf","pageDate":"08/11/2025"}],"note":null,"dependsOn":null},"newConstruction":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Service includes construction activities and all construction materials that will become part of the construction project.","title":"FYI-105: Gross Receipts & Compensating Taxes - An Overview","url":"https://realfile.tax.newmexico.gov/FYI-105.pdf","pageDate":"08/11/2025"}],"note":null,"dependsOn":null}}}},"NY":{"code":"NY","name":"New York","license":{"checked":"2026-11-06","confirmed":false,"board":{"name":"None statewide; NY Department of State, Division of Consumer Protection (consumer guidance). Local licensing e.g. NYC Department of Consumer and Worker Protection (home improvement) and NYC Department of Buildings (trades)","url":"https://dos.ny.gov/news/consumer-alert-nys-department-states-division-consumer-protection-provides-new-yorkers-tips"},"page":"/contractor-license-limits-by-state/new-york/","fields":{"handyman":{"label":"Small-job limit","cell":"No state license","note":"No state license or state dollar threshold; licensing is local (NYC, Buffalo, and Suffolk, Nassau, Westchester, Putnam and Rockland counties)","why":null,"quotes":[{"quote":"New York State does not license home improvement contractors. However, some counties and local municipalities do, including New York City, Suffolk, Nassau, Westchester, Putnam, and Rockland counties, and the City of Buffalo.","title":"CONSUMER ALERT: NYS Department of State's Division of Consumer Protection Provides New Yorkers with Tips for Avoiding Home Improvement Scams","url":"https://dos.ny.gov/news/consumer-alert-nys-department-states-division-consumer-protection-provides-new-yorkers-tips","pageDate":"2026-05-20"},{"quote":"\"Home improvement contract\" means an agreement for the performance of home improvement, between a home improvement contractor and an owner, and where the aggregate contract price specified in one or more home improvement contracts, including all labor, services and materials to be furnished by the home improvement contractor, exceeds five hundred dollars.","title":"N.Y. General Business Law § 770 Definitions","url":"https://www.nysenate.gov/legislation/laws/GBS/770","pageDate":null}]},"generalContractor":{"label":"General contractors","cell":"No state license","note":"No state general contractor or home improvement license; cities and counties license (e.g. NYC DCWP Home Improvement Contractor License for residential work in NYC).","why":null,"quotes":[{"quote":"New York State does not license home improvement contractors. However, some counties and local municipalities do, including New York City, Suffolk, Nassau, Westchester, Putnam, and Rockland counties, and the City of Buffalo.","title":"CONSUMER ALERT: NYS Department of State's Division of Consumer Protection Provides New Yorkers with Tips for Avoiding Home Improvement Scams","url":"https://dos.ny.gov/news/consumer-alert-nys-department-states-division-consumer-protection-provides-new-yorkers-tips","pageDate":"2026-05-20"},{"quote":"You need a Home Improvement Contractor License to do construction, repair, remodeling or other home improvement work to any residential land or building in New York City.","title":"NYC MyCity Business: Home Improvement Contractor License","url":"https://nyc-business.nyc.gov/nycbusiness/description/home-improvement-contractor-license","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"No statewide license found — check with the board and your city or county","note":null,"why":"No state page says in words that New York has no state plumbing, electrician or HVAC license; cities and counties license them.","quotes":[{"quote":"The existing boards for the examination of plumbers in cities of this state are continued and each shall be known as the examining board of plumbers.","title":"N.Y. General City Law § 40-a Examining boards of plumbers","url":"https://www.nysenate.gov/legislation/laws/GCT/40-A","pageDate":"2014-09-22"}]},"electrical":{"label":"Electrical","cell":"No statewide license found — check with the board and your city or county","note":"Licensed locally, e.g. NYC: \"To do electrical work in New York City, you need a license from the Department of Buildings.\"","why":"No state page says in words that New York has no state plumbing, electrician or HVAC license; cities and counties license them.","quotes":[{"quote":"To do electrical work in New York City, you need a license from the Department of Buildings.","title":"NYC MyCity Business: Electrician License","url":"https://nyc-business.nyc.gov/nycbusiness/description/electrician-license","pageDate":null}]},"hvac":{"label":"HVAC","cell":"No statewide license found — check with the board and your city or county","note":null,"why":"No state page says in words that New York has no state plumbing, electrician or HVAC license; cities and counties license them.","quotes":[]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"New York State Department of Taxation and Finance","url":"https://www.tax.ny.gov/"},"page":"/sales-tax-on-labor-by-state/new-york/","kindQuotes":[],"answers":{"repairTPP":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Installing, maintaining, servicing, or repairing tangible personal property that is not held for sale by the purchaser of the service in the regular course of business (for example, servicing automobiles, repairing appliances, and repairing radio and television sets).","title":"Publication 750: A Guide to Sales Tax in New York State","url":"https://www.tax.ny.gov/pdf/publications/sales/pub750.pdf","pageDate":"Pub 750 (11/15)"}],"note":null,"dependsOn":null},"repairRealProperty":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"A contractor or subcontractor must charge sales tax to its customers if the work performed is repair, maintenance, or installation work.","title":"Tax Bulletin ST-129: Repair, Maintenance, and Installation Services to Real Property (NYS Dept. of Taxation and Finance)","url":"https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/repair_maintenance.htm","pageDate":"Issue Date: March 17, 2016"},{"quote":"For example, building a deck, installing a hot water heater, or installing kitchen cabinets are all capital improvement projects. Repairing a broken step, replacing a thermostat on a hot water heater, or painting existing cabinets are all examples of taxable repair and maintenance work.","title":"Tax Bulletin ST-104: Capital Improvements","url":"https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/capital_improvements.htm","pageDate":"Issue Date: July 27, 2012"}],"note":null,"dependsOn":null},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"A contractor or subcontractor must charge sales tax to its customers if the work performed is repair, maintenance, or installation work.","title":"Tax Bulletin ST-129: Repair, Maintenance, and Installation Services to Real Property (NYS Dept. of Taxation and Finance)","url":"https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/repair_maintenance.htm","pageDate":"Issue Date: March 17, 2016"},{"quote":"The service of installing items that do not become part of the real property is taxable. This includes the installation of items such as: freestanding appliances above-ground swimming pools canvas awnings weather stripping","title":"TB-ST-129 (installation of items that do not become real property)","url":"https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/repair_maintenance.htm","pageDate":"Issue Date: March 17, 2016"},{"quote":"For example, building a deck, installing a hot water heater, or installing kitchen cabinets are all capital improvement projects. Repairing a broken step, replacing a thermostat on a hot water heater, or painting existing cabinets are all examples of taxable repair and maintenance work.","title":"Tax Bulletin ST-104: Capital Improvements","url":"https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/capital_improvements.htm","pageDate":"Issue Date: July 27, 2012"}],"note":"Installing something that becomes a permanent part of the building (water heater, kitchen cabinets) is a capital improvement and not taxable. Installing things that do not become part of the building (freestanding appliances, above-ground pools, canvas awnings, weather stripping) is taxable.","dependsOn":null},"newConstruction":{"word":"Not taxed","label":"Not taxed · see the caveat","plain":false,"caveats":["The certificate the customer gives for capital-improvement work (Form ST-124) is not quoted here."],"twoAnswers":[],"sources":[{"quote":"For example, building a deck, installing a hot water heater, or installing kitchen cabinets are all capital improvement projects. Repairing a broken step, replacing a thermostat on a hot water heater, or painting existing cabinets are all examples of taxable repair and maintenance work.","title":"Tax Bulletin ST-104: Capital Improvements","url":"https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/capital_improvements.htm","pageDate":"Issue Date: July 27, 2012"},{"quote":"Building materials and other tangible personal property purchased for capital improvement work are taxable, whether purchased by a contractor, subcontractor, repairman (hereafter contractor), or homeowner.","title":"TB-ST-104 (materials)","url":"https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/capital_improvements.htm","pageDate":"Issue Date: July 27, 2012"}],"note":"The contractor pays sales tax on the materials.","dependsOn":null}}}},"NC":{"code":"NC","name":"North Carolina","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"North Carolina Licensing Board for General Contractors (NCLBGC)","url":"https://nclbgc.org/"},"page":"/contractor-license-limits-by-state/north-carolina/","fields":{"handyman":{"label":"Small-job limit","cell":"Under $40,000 per job","note":"Under $40,000 total project cost, no state general contractor license; plumbing, heating/AC and electrical need their own state license at any value","why":null,"quotes":[{"quote":"the construction of any building, highway, public utilities, grading or any improvement or structure where the cost of the undertaking is forty thousand dollars ($40,000) or more","title":"N.C. Gen. Stat. § 87-1 General contractor defined","url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_87/GS_87-1.html","pageDate":"amended 2023-108, s. 2(a)"},{"quote":"By law, a general contractor must be licensed if the total project cost is valued at $40,000 or higher.","title":"NC Licensing Board for General Contractors home page","url":"https://nclbgc.org/","pageDate":null},{"quote":"a license shall be obtained, in accordance with the provisions of this Article, before any person, firm or corporation shall engage in, or offer to engage in, the business of plumbing, heating, or fire sprinkler contracting","title":"N.C. Gen. Stat. § 87-21 Plumbing, heating and fire sprinkler contractors","url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_87/GS_87-21.html","pageDate":null},{"quote":"make minor repairs or minor replacements to an already installed system of plumbing, heating or air conditioning","title":"N.C. Gen. Stat. § 87-21(c) exemption","url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_87/GS_87-21.html","pageDate":null},{"quote":"No person, partnership, firm or corporation shall engage, or offer to engage, in the business of electrical contracting within the State of North Carolina without having received a license","title":"N.C. Gen. Stat. § 87-43 Electrical contractors license required","url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_87/GS_87-43.html","pageDate":null}]},"generalContractor":{"label":"General contractors","cell":"State license","note":null,"why":null,"quotes":[{"quote":"the construction of any building, highway, public utilities, grading or any improvement or structure where the cost of the undertaking is forty thousand dollars ($40,000) or more","title":"N.C. Gen. Stat. § 87-1 General contractor defined","url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_87/GS_87-1.html","pageDate":"amended 2023-108, s. 2(a)"},{"quote":"By law, a general contractor must be licensed if the total project cost is valued at $40,000 or higher.","title":"NC Licensing Board for General Contractors home page","url":"https://nclbgc.org/","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"State license","note":"State Board of Examiners of Plumbing, Heating, and Fire Sprinkler Contractors; minor repairs/replacements to an installed system exempt.","why":null,"quotes":[{"quote":"a license shall be obtained, in accordance with the provisions of this Article, before any person, firm or corporation shall engage in, or offer to engage in, the business of plumbing, heating, or fire sprinkler contracting","title":"N.C. Gen. Stat. § 87-21 Plumbing, heating and fire sprinkler contractors","url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_87/GS_87-21.html","pageDate":null},{"quote":"make minor repairs or minor replacements to an already installed system of plumbing, heating or air conditioning","title":"N.C. Gen. Stat. § 87-21(c) exemption","url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_87/GS_87-21.html","pageDate":null}]},"electrical":{"label":"Electrical","cell":"State license","note":"State Board of Examiners of Electrical Contractors; license required for the business of electrical contracting.","why":null,"quotes":[{"quote":"No person, partnership, firm or corporation shall engage, or offer to engage, in the business of electrical contracting within the State of North Carolina without having received a license","title":"N.C. Gen. Stat. § 87-43 Electrical contractors license required","url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_87/GS_87-43.html","pageDate":null}]},"hvac":{"label":"HVAC","cell":"State license","note":null,"why":null,"quotes":[{"quote":"a license shall be obtained, in accordance with the provisions of this Article, before any person, firm or corporation shall engage in, or offer to engage in, the business of plumbing, heating, or fire sprinkler contracting","title":"N.C. Gen. Stat. § 87-21 Plumbing, heating and fire sprinkler contractors","url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_87/GS_87-21.html","pageDate":null},{"quote":"make minor repairs or minor replacements to an already installed system of plumbing, heating or air conditioning","title":"N.C. Gen. Stat. § 87-21(c) exemption","url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_87/GS_87-21.html","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"North Carolina Department of Revenue","url":"https://www.ncdor.gov/"},"page":"/sales-tax-on-labor-by-state/north-carolina/","kindQuotes":[],"answers":{"repairTPP":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"The sales price of or the gross receipts derived from repair, maintenance, and installation services to real property, tangible personal property, motor vehicles, or certain digital property sold at retail and sourced to this state are subject to the general state, applicable local, and applicable transit rates of sales and use tax unless exempt by statute.","title":"Repair, Maintenance, and Installation Services and Other Repair Information (NCDOR)","url":"https://www.ncdor.gov/taxes-forms/sales-and-use-tax/taxable-items/repair-maintenance-and-installation-services-and-other-repair-information","pageDate":null}],"note":"Repair, maintenance and installation services to things (and motor vehicles) are taxable.","dependsOn":null},"repairRealProperty":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"The sales price of or the gross receipts derived from repair, maintenance, and installation services to real property, tangible personal property, motor vehicles, or certain digital property sold at retail and sourced to this state are subject to the general state, applicable local, and applicable transit rates of sales and use tax unless exempt by statute.","title":"Repair, Maintenance, and Installation Services and Other Repair Information (NCDOR)","url":"https://www.ncdor.gov/taxes-forms/sales-and-use-tax/taxable-items/repair-maintenance-and-installation-services-and-other-repair-information","pageDate":null},{"quote":"Services to real property are generally repair, maintenance, and installation services subject to sales and use tax unless a person substantiates otherwise. ... Repair, maintain, install, or replace a hot water heater   Taxable","title":"Services to Real Property Taxability Chart (NCDOR)","url":"https://www.ncdor.gov/taxes-forms/sales-and-use-tax/taxable-items/real-property-contracts/services-real-property-taxability-chart","pageDate":null}],"note":null,"dependsOn":null},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"The sales price of or the gross receipts derived from repair, maintenance, and installation services to real property, tangible personal property, motor vehicles, or certain digital property sold at retail and sourced to this state are subject to the general state, applicable local, and applicable transit rates of sales and use tax unless exempt by statute.","title":"Repair, Maintenance, and Installation Services and Other Repair Information (NCDOR)","url":"https://www.ncdor.gov/taxes-forms/sales-and-use-tax/taxable-items/repair-maintenance-and-installation-services-and-other-repair-information","pageDate":null},{"quote":"A capital improvement is one or more of the following: New construction, reconstruction, or remodeling. ... The term does not include the repair, replacement, or installation of electrical or plumbing components, water heaters, gutters, and similar individual items that are not part of new construction, reconstruction, or remodeling.","title":"Real Property Contracts (NCDOR)","url":"https://www.ncdor.gov/taxes-forms/sales-and-use-tax/real-property-contracts","pageDate":null},{"quote":"Services to real property are generally repair, maintenance, and installation services subject to sales and use tax unless a person substantiates otherwise. ... Repair, maintain, install, or replace a hot water heater   Taxable","title":"Services to Real Property Taxability Chart (NCDOR)","url":"https://www.ncdor.gov/taxes-forms/sales-and-use-tax/taxable-items/real-property-contracts/services-real-property-taxability-chart","pageDate":null}],"note":null,"dependsOn":null},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"A capital improvement is one or more of the following: New construction, reconstruction, or remodeling. ... The term does not include the repair, replacement, or installation of electrical or plumbing components, water heaters, gutters, and similar individual items that are not part of new construction, reconstruction, or remodeling.","title":"Real Property Contracts (NCDOR)","url":"https://www.ncdor.gov/taxes-forms/sales-and-use-tax/real-property-contracts","pageDate":null},{"quote":"The real property contractor is the consumer of the item that the real property contractor purchases, installs, or applies for others to fulfill a real property contract","title":"Real Property Contracts (NCDOR) — materials","url":"https://www.ncdor.gov/taxes-forms/sales-and-use-tax/real-property-contracts","pageDate":null}],"note":"New construction, reconstruction or remodeling is a capital improvement (a 'real property contract').","dependsOn":null}}}},"ND":{"code":"ND","name":"North Dakota","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"North Dakota Secretary of State (contractor licensing)","url":"https://www.sos.nd.gov/business/licensing-registration/contractors"},"page":"/contractor-license-limits-by-state/north-dakota/","fields":{"handyman":{"label":"Small-job limit","cell":"Up to $4,000 per job","note":"Up to $4,000 per job without a state contractor license; over $4,000 per job needs one","why":null,"quotes":[{"quote":"A person may not engage in the business nor act in the capacity of a contractor within this state when the cost, value, or price per job exceeds the sum of four thousand dollars nor may that person maintain any claim, action, suit, or proceeding in any court of this state ... without first having a license","title":"N.D. Cent. Code ch. 43-07 Contractors, § 43-07-02 License required","url":"https://ndlegis.gov/cencode/t43c07.pdf","pageDate":null},{"quote":"When the cost, value, or price of a job exceeds $4,000, the person doing the work must be licensed as a contractor in North Dakota","title":"ND Secretary of State: Contractors","url":"https://www.sos.nd.gov/business/licensing-registration/contractors","pageDate":null},{"quote":"No person, firm, corporation, or limited liability company shall engage in the business of a master plumber, journeyman plumber, or plumber's apprentice in any location of this state having a public system of waterworks or sewerage unless registered and licensed to do so by the board.","title":"N.D. Cent. Code § 43-18-11 License required","url":"https://ndlegis.gov/cencode/t43c18.pdf","pageDate":null},{"quote":"A person may not undertake or plan to undertake with another person to plan, lay out, supervise, install, make additions, make alterations, or make repairs, in the installation of wiring, apparatus, or equipment for electric light, heat, or power or for a power limited system, unless licensed by the board.","title":"N.D. Cent. Code § 43-09-09 License required","url":"https://ndlegis.gov/cencode/t43c09.pdf","pageDate":null}]},"generalContractor":{"label":"General contractors","cell":"State license","note":null,"why":null,"quotes":[{"quote":"A person may not engage in the business nor act in the capacity of a contractor within this state when the cost, value, or price per job exceeds the sum of four thousand dollars nor may that person maintain any claim, action, suit, or proceeding in any court of this state ... without first having a license","title":"N.D. Cent. Code ch. 43-07 Contractors, § 43-07-02 License required","url":"https://ndlegis.gov/cencode/t43c07.pdf","pageDate":null},{"quote":"When the cost, value, or price of a job exceeds $4,000, the person doing the work must be licensed as a contractor in North Dakota","title":"ND Secretary of State: Contractors","url":"https://www.sos.nd.gov/business/licensing-registration/contractors","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"State license","note":"State Plumbing Board licenses master/journeyman plumbers; required in any location with a public waterworks or sewerage system; homeowner on own residence exempt.","why":null,"quotes":[{"quote":"No person, firm, corporation, or limited liability company shall engage in the business of a master plumber, journeyman plumber, or plumber's apprentice in any location of this state having a public system of waterworks or sewerage unless registered and licensed to do so by the board.","title":"N.D. Cent. Code § 43-18-11 License required","url":"https://ndlegis.gov/cencode/t43c18.pdf","pageDate":null}]},"electrical":{"label":"Electrical","cell":"State license","note":"State Electrical Board license required to install, alter or repair wiring for electric light, heat or power.","why":null,"quotes":[{"quote":"A person may not undertake or plan to undertake with another person to plan, lay out, supervise, install, make additions, make alterations, or make repairs, in the installation of wiring, apparatus, or equipment for electric light, heat, or power or for a power limited system, unless licensed by the board.","title":"N.D. Cent. Code § 43-09-09 License required","url":"https://ndlegis.gov/cencode/t43c09.pdf","pageDate":null}]},"hvac":{"label":"HVAC","cell":"No statewide license found — check with the board and your city or county","note":null,"why":"No state page says in words that North Dakota has no state HVAC license; cities such as Minot license mechanical work.","quotes":[{"quote":"Mechanical Contractors should possess a reciprocal license from their city or schedule a test with the City of Minot to obtain one. ... **State Board Master License Required","title":"City of Minot Building Safety: Licensing","url":"https://minotnd.gov/DocumentCenter/View/3709/LICENSING","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"North Dakota Office of State Tax Commissioner","url":"https://www.tax.nd.gov/"},"page":"/sales-tax-on-labor-by-state/north-dakota/","kindQuotes":[],"answers":{"repairTPP":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Although repair service is not taxable, tangible personal property sold or used in connection with a repair is subject to sales or use tax.","title":"Sales Tax: Repair Services Guideline (ND Office of State Tax Commissioner)","url":"https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/gl-21983.pdf","pageDate":"New Format 3-2026; Content Revised 1-2012"}],"note":null,"dependsOn":null},"repairRealProperty":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Although repair service is not taxable, tangible personal property sold or used in connection with a repair is subject to sales or use tax.","title":"Sales Tax: Repair Services Guideline (ND Office of State Tax Commissioner)","url":"https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/gl-21983.pdf","pageDate":"New Format 3-2026; Content Revised 1-2012"},{"quote":"A contractor or subcontractor entering any contract, except for a labor only contract, is regarded as the final user or consumer of all tangible personal property installed into real property.","title":"Contractors Guideline (ND Office of State Tax Commissioner)","url":"https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/guideline-contractors.pdf","pageDate":"New Format 3-2026; Content Revised 8-2025"}],"note":null,"dependsOn":null},"installation":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"The installer, as the final user, is responsible to pay sales or use tax on the cost of the materials or parts and may not charge tax to the customer.","title":"Repair Services Guideline — installation","url":"https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/gl-21983.pdf","pageDate":"New Format 3-2026; Content Revised 1-2012"},{"quote":"A contractor or subcontractor entering any contract, except for a labor only contract, is regarded as the final user or consumer of all tangible personal property installed into real property.","title":"Contractors Guideline (ND Office of State Tax Commissioner)","url":"https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/guideline-contractors.pdf","pageDate":"New Format 3-2026; Content Revised 8-2025"}],"note":null,"dependsOn":null},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"A contractor or subcontractor entering any contract, except for a labor only contract, is regarded as the final user or consumer of all tangible personal property installed into real property.","title":"Contractors Guideline (ND Office of State Tax Commissioner)","url":"https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/guideline-contractors.pdf","pageDate":"New Format 3-2026; Content Revised 8-2025"}],"note":null,"dependsOn":null}}}},"OH":{"code":"OH","name":"Ohio","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"Ohio Construction Industry Licensing Board (OCILB), Ohio Department of Commerce, Division of Industrial Compliance","url":"https://com.ohio.gov/divisions-and-programs/industrial-compliance/boards/ohio-construction-industry-licensing-board"},"page":"/contractor-license-limits-by-state/ohio/","fields":{"handyman":{"label":"Small-job limit","cell":"No state license","note":null,"why":null,"quotes":[{"quote":"(\"Construction project\" excludes) \"an industrialized unit or a residential building as defined in section 3781.06\"","title":"Ohio Rev. Code § 4740.01 Definitions","url":"https://codes.ohio.gov/ohio-revised-code/section-4740.01","pageDate":"effective 2014-09-17"},{"quote":"\"Residential building\" means a one-family, two-family, or three-family dwelling house, and any accessory structure incidental to that dwelling house.","title":"Ohio Rev. Code § 3781.06","url":"https://codes.ohio.gov/ohio-revised-code/section-3781.06","pageDate":null},{"quote":"The Ohio Construction Industry Licensing Board (OCILB), issues state licenses to Electrical, HVAC, Refrigeration, Plumbing, and Hydronics Contractors who perform commercial work.","title":"OCILB Examination Application (License Qualification Process)","url":"https://dam.assets.ohio.gov/image/upload/com.ohio.gov/DICO/OCILB/Testing_Application_-_OCILB.pdf","pageDate":null}]},"generalContractor":{"label":"General contractors","cell":"No state license","note":"No state general contractor license; the state licenses only five specialty trades (electrical, HVAC, refrigeration, plumbing, hydronics) for commercial work.","why":null,"quotes":[{"quote":"(\"Construction project\" excludes) \"an industrialized unit or a residential building as defined in section 3781.06\"","title":"Ohio Rev. Code § 4740.01 Definitions","url":"https://codes.ohio.gov/ohio-revised-code/section-4740.01","pageDate":"effective 2014-09-17"},{"quote":"The Ohio Construction Industry Licensing Board (OCILB), issues state licenses to Electrical, HVAC, Refrigeration, Plumbing, and Hydronics Contractors who perform commercial work.","title":"OCILB Examination Application (License Qualification Process)","url":"https://dam.assets.ohio.gov/image/upload/com.ohio.gov/DICO/OCILB/Testing_Application_-_OCILB.pdf","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"State license for commercial work; homes: local","note":null,"why":null,"quotes":[{"quote":"(\"Construction project\" excludes) \"an industrialized unit or a residential building as defined in section 3781.06\"","title":"Ohio Rev. Code § 4740.01 Definitions","url":"https://codes.ohio.gov/ohio-revised-code/section-4740.01","pageDate":"effective 2014-09-17"},{"quote":"\"Residential building\" means a one-family, two-family, or three-family dwelling house, and any accessory structure incidental to that dwelling house.","title":"Ohio Rev. Code § 3781.06","url":"https://codes.ohio.gov/ohio-revised-code/section-3781.06","pageDate":null},{"quote":"No person shall act as or claim to be a type of contractor that this chapter licenses unless that person holds or has been assigned a license issued pursuant to this chapter for the type of contractor that person is acting as or claiming to be.","title":"Ohio Rev. Code § 4740.13 License required","url":"https://codes.ohio.gov/ohio-revised-code/section-4740.13","pageDate":"effective 2014-09-17"},{"quote":"The Ohio Construction Industry Licensing Board (OCILB), issues state licenses to Electrical, HVAC, Refrigeration, Plumbing, and Hydronics Contractors who perform commercial work.","title":"OCILB Examination Application (License Qualification Process)","url":"https://dam.assets.ohio.gov/image/upload/com.ohio.gov/DICO/OCILB/Testing_Application_-_OCILB.pdf","pageDate":null}]},"electrical":{"label":"Electrical","cell":"State license for commercial work; homes: local","note":"OCILB electrical contractor license for commercial work; residential excluded, so local.","why":null,"quotes":[{"quote":"(\"Construction project\" excludes) \"an industrialized unit or a residential building as defined in section 3781.06\"","title":"Ohio Rev. Code § 4740.01 Definitions","url":"https://codes.ohio.gov/ohio-revised-code/section-4740.01","pageDate":"effective 2014-09-17"},{"quote":"\"Residential building\" means a one-family, two-family, or three-family dwelling house, and any accessory structure incidental to that dwelling house.","title":"Ohio Rev. Code § 3781.06","url":"https://codes.ohio.gov/ohio-revised-code/section-3781.06","pageDate":null},{"quote":"No person shall act as or claim to be a type of contractor that this chapter licenses unless that person holds or has been assigned a license issued pursuant to this chapter for the type of contractor that person is acting as or claiming to be.","title":"Ohio Rev. Code § 4740.13 License required","url":"https://codes.ohio.gov/ohio-revised-code/section-4740.13","pageDate":"effective 2014-09-17"},{"quote":"The Ohio Construction Industry Licensing Board (OCILB), issues state licenses to Electrical, HVAC, Refrigeration, Plumbing, and Hydronics Contractors who perform commercial work.","title":"OCILB Examination Application (License Qualification Process)","url":"https://dam.assets.ohio.gov/image/upload/com.ohio.gov/DICO/OCILB/Testing_Application_-_OCILB.pdf","pageDate":null}]},"hvac":{"label":"HVAC","cell":"State license for commercial work; homes: local","note":null,"why":null,"quotes":[{"quote":"(\"Construction project\" excludes) \"an industrialized unit or a residential building as defined in section 3781.06\"","title":"Ohio Rev. Code § 4740.01 Definitions","url":"https://codes.ohio.gov/ohio-revised-code/section-4740.01","pageDate":"effective 2014-09-17"},{"quote":"\"Residential building\" means a one-family, two-family, or three-family dwelling house, and any accessory structure incidental to that dwelling house.","title":"Ohio Rev. Code § 3781.06","url":"https://codes.ohio.gov/ohio-revised-code/section-3781.06","pageDate":null},{"quote":"No person shall act as or claim to be a type of contractor that this chapter licenses unless that person holds or has been assigned a license issued pursuant to this chapter for the type of contractor that person is acting as or claiming to be.","title":"Ohio Rev. Code § 4740.13 License required","url":"https://codes.ohio.gov/ohio-revised-code/section-4740.13","pageDate":"effective 2014-09-17"},{"quote":"The Ohio Construction Industry Licensing Board (OCILB), issues state licenses to Electrical, HVAC, Refrigeration, Plumbing, and Hydronics Contractors who perform commercial work.","title":"OCILB Examination Application (License Qualification Process)","url":"https://dam.assets.ohio.gov/image/upload/com.ohio.gov/DICO/OCILB/Testing_Application_-_OCILB.pdf","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Ohio Department of Taxation","url":"https://tax.ohio.gov/"},"page":"/sales-tax-on-labor-by-state/ohio/","kindQuotes":[],"answers":{"repairTPP":{"word":"Taxed","label":"Taxed · see the caveat","plain":false,"caveats":["The Ohio Department of Taxation's own website could not be opened when this was checked, so every answer here comes from the Ohio Revised Code and Administrative Code."],"twoAnswers":[],"sources":[{"quote":"(a) An item of tangible personal property is or is to be repaired, except property, the purchase of which would not be subject to the tax imposed by section 5739.02 of the Revised Code; (b) An item of tangible personal property is or is to be installed","title":"Ohio Revised Code 5739.01 (Definitions) — official LSC host","url":"https://codes.ohio.gov/ohio-revised-code/section-5739.01","pageDate":"Effective September 30, 2025"}],"note":null,"dependsOn":null},"repairRealProperty":{"word":"Depends","label":"Depends · see the caveat","plain":false,"caveats":["The Ohio Department of Taxation's own website could not be opened when this was checked, so every answer here comes from the Ohio Revised Code and Administrative Code."],"twoAnswers":[],"sources":[{"quote":"a construction contract pursuant to which tangible personal property is or is to be incorporated into a structure or improvement on and becoming a part of real property is not a sale of such tangible personal property. The construction contractor is the consumer of such tangible personal property, provided that the sale and installation of carpeting ... or the provision of landscaping and lawn care service and the transfer of property as part of such service is never a construction contract.","title":"ORC 5739.01(B)(5) — construction contracts","url":"https://codes.ohio.gov/ohio-revised-code/section-5739.01","pageDate":"Effective September 30, 2025"},{"quote":"A \"construction contract\" is any agreement, written or oral, pursuant to which tangible personal property is or is to be transferred and incorporated into real property ... without regard to whether it is new construction or an addition to or alteration of an existing building or structure.","title":"Ohio Adm.Code 5703-9-14 (Construction contracts)","url":"https://codes.ohio.gov/ohio-administrative-code/rule-5703-9-14","pageDate":"Effective October 1, 2026"}],"note":null,"dependsOn":null},"installation":{"word":"Depends","label":"Depends · see the caveat","plain":false,"caveats":["The Ohio Department of Taxation's own website could not be opened when this was checked, so every answer here comes from the Ohio Revised Code and Administrative Code."],"twoAnswers":[],"sources":[{"quote":"(a) An item of tangible personal property is or is to be repaired, except property, the purchase of which would not be subject to the tax imposed by section 5739.02 of the Revised Code; (b) An item of tangible personal property is or is to be installed","title":"Ohio Revised Code 5739.01 (Definitions) — official LSC host","url":"https://codes.ohio.gov/ohio-revised-code/section-5739.01","pageDate":"Effective September 30, 2025"},{"quote":"a construction contract pursuant to which tangible personal property is or is to be incorporated into a structure or improvement on and becoming a part of real property is not a sale of such tangible personal property. The construction contractor is the consumer of such tangible personal property, provided that the sale and installation of carpeting ... or the provision of landscaping and lawn care service and the transfer of property as part of such service is never a construction contract.","title":"ORC 5739.01(B)(5) — construction contracts","url":"https://codes.ohio.gov/ohio-revised-code/section-5739.01","pageDate":"Effective September 30, 2025"},{"quote":"A \"construction contract\" is any agreement, written or oral, pursuant to which tangible personal property is or is to be transferred and incorporated into real property ... without regard to whether it is new construction or an addition to or alteration of an existing building or structure.","title":"Ohio Adm.Code 5703-9-14 (Construction contracts)","url":"https://codes.ohio.gov/ohio-administrative-code/rule-5703-9-14","pageDate":"Effective October 1, 2026"}],"note":"Installing materials that become part of the building is a construction contract: not a sale to the customer, and the contractor pays tax on the materials. Carpet installation and landscaping are never construction contracts, so they are taxable.","dependsOn":"Whether the item is incorporated into real property (construction contract) or remains tangible personal property / a business fixture; carpet is always taxable."},"newConstruction":{"word":"Not taxed","label":"Not taxed · see the caveat","plain":false,"caveats":["The Ohio Department of Taxation's own website could not be opened when this was checked, so every answer here comes from the Ohio Revised Code and Administrative Code."],"twoAnswers":[],"sources":[{"quote":"a construction contract pursuant to which tangible personal property is or is to be incorporated into a structure or improvement on and becoming a part of real property is not a sale of such tangible personal property. The construction contractor is the consumer of such tangible personal property, provided that the sale and installation of carpeting ... or the provision of landscaping and lawn care service and the transfer of property as part of such service is never a construction contract.","title":"ORC 5739.01(B)(5) — construction contracts","url":"https://codes.ohio.gov/ohio-revised-code/section-5739.01","pageDate":"Effective September 30, 2025"},{"quote":"A \"construction contract\" is any agreement, written or oral, pursuant to which tangible personal property is or is to be transferred and incorporated into real property ... without regard to whether it is new construction or an addition to or alteration of an existing building or structure.","title":"Ohio Adm.Code 5703-9-14 (Construction contracts)","url":"https://codes.ohio.gov/ohio-administrative-code/rule-5703-9-14","pageDate":"Effective October 1, 2026"}],"note":"Applies to new construction and to additions or alterations.","dependsOn":null}}}},"OK":{"code":"OK","name":"Oklahoma","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"Oklahoma Construction Industries Board (CIB)","url":"https://oklahoma.gov/cib.html"},"page":"/contractor-license-limits-by-state/oklahoma/","fields":{"handyman":{"label":"Small-job limit","cell":"No state license","note":null,"why":null,"quotes":[{"quote":"General Contractors are not currently required to have a state license in Oklahoma for general contracting. However, trade licenses/registrations are required for performing, or offering to perform, licensed/registered trade work.","title":"Construction Industries Board (0170) - Oklahoma.gov","url":"https://oklahoma.gov/cib.html","pageDate":null},{"quote":"it shall be a misdemeanor for any person to act as an electrical contractor or to engage in or offer to engage in, by advertisement or otherwise, the business of an electrical contractor until the person ... is licensed as an electrical contractor.","title":"Electrical License Act, eff. 11-1-2025 (CIB copy)","url":"https://oklahoma.gov/content/dam/ok/en/cib/documents/your-industry/electrical-industry/Title%2059%20Electrical%20License%20Act%20Eff%2011-1-2025.pdf","pageDate":"2025-11-01"}]},"generalContractor":{"label":"General contractors","cell":"No state license","note":"No state general-contractor license.","why":null,"quotes":[{"quote":"General Contractors are not currently required to have a state license in Oklahoma for general contracting. However, trade licenses/registrations are required for performing, or offering to perform, licensed/registered trade work.","title":"Construction Industries Board (0170) - Oklahoma.gov","url":"https://oklahoma.gov/cib.html","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"State license","note":null,"why":null,"quotes":[{"quote":"plumbers, electricians, mechanical tradespeople, home inspectors, building inspectors, and roofing","title":"About - Construction Industries Board","url":"https://oklahoma.gov/cib/about.html","pageDate":"2024-08-21"},{"quote":"it shall be unlawful and a misdemeanor for any person, firm, partnership, association or corporation to act as a master plumber or plumbing contractor or to engage in or offer to engage in, by advertisement or otherwise, the business of plumbing","title":"The Plumbing License Law of 1955 (CIB copy)","url":"https://oklahoma.gov/content/dam/ok/en/cib/documents/your-industry/plumbing-industry/title_59_the_plumbing_license_law_of_1955_0.pdf","pageDate":null}]},"electrical":{"label":"Electrical","cell":"State license","note":null,"why":null,"quotes":[{"quote":"plumbers, electricians, mechanical tradespeople, home inspectors, building inspectors, and roofing","title":"About - Construction Industries Board","url":"https://oklahoma.gov/cib/about.html","pageDate":"2024-08-21"},{"quote":"it shall be a misdemeanor for any person to act as an electrical contractor or to engage in or offer to engage in, by advertisement or otherwise, the business of an electrical contractor until the person ... is licensed as an electrical contractor.","title":"Electrical License Act, eff. 11-1-2025 (CIB copy)","url":"https://oklahoma.gov/content/dam/ok/en/cib/documents/your-industry/electrical-industry/Title%2059%20Electrical%20License%20Act%20Eff%2011-1-2025.pdf","pageDate":"2025-11-01"}]},"hvac":{"label":"HVAC","cell":"State license","note":null,"why":null,"quotes":[{"quote":"plumbers, electricians, mechanical tradespeople, home inspectors, building inspectors, and roofing","title":"About - Construction Industries Board","url":"https://oklahoma.gov/cib/about.html","pageDate":"2024-08-21"},{"quote":"No person shall engage or offer to engage in, by advertisement or otherwise, any mechanical work as a journeyman or contractor who does not possess a valid and appropriate license from the Construction Industries Board.","title":"Mechanical Licensing Act (CIB copy)","url":"https://oklahoma.gov/content/dam/ok/en/cib/documents/your-industry/mechanical-industry/title_59_mechanical_licensing_act_0.pdf","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Oklahoma Tax Commission","url":"https://oklahoma.gov/tax.html"},"page":"/sales-tax-on-labor-by-state/oklahoma/","kindQuotes":[],"answers":{"repairTPP":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Repairmen are persons engaged in the business of repairing tangible personal property. Parts incidental to the repair service which are consumed/used in making repairs are taxable to the repairman as a consumer/user.","title":"OAC 710:65-1-7 Consumer/user defined; specific applications, (4) Repairmen","url":"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/Chapter65-2022.pdf","pageDate":"2022 compilation"}],"note":"Oklahoma treats a repair person as the consumer of the parts used in the repair: you pay sales tax when you buy the parts, and the repair service itself is not on the list of taxable sales.","dependsOn":null},"repairRealProperty":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Contractors are defined by statute as consumer/users and must pay sales tax on all taxable services and tangible personal property, including materials, supplies, and equipment purchased to develop, repair, alter, remodel, and improve real property.","title":"Publication D: Oklahoma Sales Tax Vendor Responsibilities / Exempt Sales (Oklahoma Tax Commission), quoting OAC 710:65-7-13","url":"https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/businesses/general/Publication-D.pdf","pageDate":"Revised November 2026"}],"note":"Contractors who repair, alter, remodel or improve buildings are consumers: they pay sales tax on materials and supplies when buying them and do not charge sales tax on the job.","dependsOn":null},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"he may make a separate and additional charge for making the installation which, when shown separately in his billings and on his books, will not be subject to the sales tax.","title":"OAC 710:65-19-159 Installation charges","url":"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/Chapter65-2022.pdf","pageDate":"2022 compilation"}],"note":null,"dependsOn":null},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Contractors are defined by statute as consumer/users and must pay sales tax on all taxable services and tangible personal property, including materials, supplies, and equipment purchased to develop, repair, alter, remodel, and improve real property.","title":"Publication D: Oklahoma Sales Tax Vendor Responsibilities / Exempt Sales (Oklahoma Tax Commission), quoting OAC 710:65-7-13","url":"https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/businesses/general/Publication-D.pdf","pageDate":"Revised November 2026"}],"note":"Contractors are consumers of the materials, supplies and equipment used to develop and improve real property and pay sales tax when buying them.","dependsOn":null}}}},"OR":{"code":"OR","name":"Oregon","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"Oregon Construction Contractors Board (CCB)","url":"https://www.oregon.gov/ccb"},"page":"/contractor-license-limits-by-state/oregon/","fields":{"handyman":{"label":"Small-job limit","cell":"Under $1,000 per job; casual or minor work only","note":"under $1,000 total per structure/project (labor + materials + everything), only if the work is casual, minor or inconsequential and you don't advertise","why":null,"quotes":[{"quote":"(4) A person working on one structure or project, under one or more contracts, when the aggregate price of all of that person's contracts for labor, materials and all other items is less than $1,000 and such work is of a casual, minor or inconsequential nature. This subsection does not apply to a person who advertises or puts out any sign or card or other device that might indicate to the public that the person is a contractor.","title":"ORS Chapter 701 (2025 Edition)","url":"https://www.oregonlegislature.gov/bills_laws/ors/ors701.html","pageDate":"2025 Edition"},{"quote":"when the aggregate price of all of that person's contracts for labor, materials and all other items is less than $1,000 and such work is of a casual, minor or inconsequential nature.","title":"Enrolled House Bill 2800 (2025), Section 18","url":"https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureDocument/HB2800","pageDate":null}]},"generalContractor":{"label":"General contractors","cell":"State license","note":null,"why":null,"quotes":[{"quote":"(4) A person working on one structure or project, under one or more contracts, when the aggregate price of all of that person's contracts for labor, materials and all other items is less than $1,000 and such work is of a casual, minor or inconsequential nature. This subsection does not apply to a person who advertises or puts out any sign or card or other device that might indicate to the public that the person is a contractor.","title":"ORS Chapter 701 (2025 Edition)","url":"https://www.oregonlegislature.gov/bills_laws/ors/ors701.html","pageDate":"2025 Edition"},{"quote":"Except as provided in ORS 701.010, a person or joint venture that undertakes, offers to undertake or submits a bid to do work as a contractor must have a current license issued by the Construction Contractors Board and possess an appropriate endorsement","title":"ORS Chapter 701 (2025 Edition)","url":"https://www.oregonlegislature.gov/bills_laws/ors/ors701.html","pageDate":"2025 Edition"},{"quote":"Generally, Oregon law requires anyone who works for compensation in any construction activity involving improvements to real property to be licensed. Examples of work that does require a license include: Roofing Siding Painting Carpentry ... Heating Air conditioning Electrical Plumbing ... Handyman","title":"CCB License - Do You Need A License?","url":"https://www.oregon.gov/ccb/pages/ccb%20license.aspx","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"State license","note":null,"why":null,"quotes":[{"quote":"A person may not work as a plumbing contractor, or advertise or purport to be a plumbing contractor ... without having obtained the plumbing contractor license required under ORS 447.010 to 447.156","title":"ORS Chapter 447 (2025 Edition)","url":"https://www.oregonlegislature.gov/bills_laws/ors/ors447.html","pageDate":"2025 Edition"}]},"electrical":{"label":"Electrical","cell":"State license","note":null,"why":null,"quotes":[{"quote":"a person may not: (1) Without an electrical contractors license, engage in the business of making electrical installations, advertise as or otherwise purport to be licensed to make electrical installations","title":"ORS Chapter 479 (2025 Edition)","url":"https://www.oregonlegislature.gov/bills_laws/ors/ors479.html","pageDate":"2025 Edition"}]},"hvac":{"label":"HVAC","cell":"State license","note":"No standalone HVAC trade license; heating and air-conditioning work requires a CCB license, and electrical HVAC work needs a BCD electrical license such as the Limited Maintenance Specialty Contractor HVAC/R (commercial/industrial).","why":null,"quotes":[{"quote":"Generally, Oregon law requires anyone who works for compensation in any construction activity involving improvements to real property to be licensed. Examples of work that does require a license include: Roofing Siding Painting Carpentry ... Heating Air conditioning Electrical Plumbing ... Handyman","title":"CCB License - Do You Need A License?","url":"https://www.oregon.gov/ccb/pages/ccb%20license.aspx","pageDate":null},{"quote":"A limited maintenance specialty contractor-HVAC/R (Heating, Ventilating, Air-conditioning and Refrigeration): May maintain, service, repair or replace commercial and industrial electrical products that use fuel or other forms of energy to produce heat, power, refrigeration or air conditioning.","title":"Limited Maintenance Specialty Contractor HVAC/R (LHR) - Oregon License Directory","url":"https://apps.oregon.gov/SOS/LicenseDirectory/LicenseDetail/640","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"none","tax":null,"local":null,"department":{"name":"Oregon Department of Revenue","url":"https://www.oregon.gov/dor/"},"page":"/sales-tax-on-labor-by-state/oregon/","kindQuotes":[{"quote":"Oregon doesn't have a general sales or use/transaction tax.","title":"Sales Tax in Oregon (Oregon Department of Revenue)","url":"https://www.oregon.gov/dor/programs/businesses/pages/sales-tax.aspx","pageDate":null}],"answers":{"repairTPP":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Oregon doesn't have a general sales or use/transaction tax.","title":"Sales Tax in Oregon (Oregon Department of Revenue)","url":"https://www.oregon.gov/dor/programs/businesses/pages/sales-tax.aspx","pageDate":null}],"note":"Oregon has no general sales tax, so labor is not taxed by the state.","dependsOn":null},"repairRealProperty":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Oregon doesn't have a general sales or use/transaction tax.","title":"Sales Tax in Oregon (Oregon Department of Revenue)","url":"https://www.oregon.gov/dor/programs/businesses/pages/sales-tax.aspx","pageDate":null}],"note":"Oregon has no general sales tax, so labor is not taxed by the state.","dependsOn":null},"installation":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Oregon doesn't have a general sales or use/transaction tax.","title":"Sales Tax in Oregon (Oregon Department of Revenue)","url":"https://www.oregon.gov/dor/programs/businesses/pages/sales-tax.aspx","pageDate":null}],"note":"Oregon has no general sales tax, so labor is not taxed by the state.","dependsOn":null},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Oregon doesn't have a general sales or use/transaction tax.","title":"Sales Tax in Oregon (Oregon Department of Revenue)","url":"https://www.oregon.gov/dor/programs/businesses/pages/sales-tax.aspx","pageDate":null}],"note":"Oregon has no general sales tax, so labor is not taxed by the state.","dependsOn":null}}}},"PA":{"code":"PA","name":"Pennsylvania","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"Pennsylvania Office of Attorney General, Bureau of Consumer Protection (Home Improvement Contractor Registration)","url":"https://www.attorneygeneral.gov/resources/home-improvement-contractor-registration/"},"page":"/contractor-license-limits-by-state/pennsylvania/","fields":{"handyman":{"label":"Small-job limit","cell":"Under $5,000 a year, all jobs together (home improvement)","note":null,"why":null,"quotes":[{"quote":"The term does not include any of the following: (1) A person for whom the total cash value of all of that person's home improvements is less than $5,000 during the previous taxable year.","title":"Act of Oct. 17, 2008, P.L. 1645, No. 132 - Home Improvement Consumer Protection Act","url":"https://www.legis.state.pa.us/WU01/LI/LI/US/HTM/2008/0/0132..HTM","pageDate":"amended 2011 (Act 52)"},{"quote":"must include their registration number in their advertisements, contracts, estimates and proposals","title":"Contractor Frequently Asked Questions - PA Office of Attorney General","url":"https://www.attorneygeneral.gov/resources/home-improvement-contractor-registration/contractor-frequently-asked-questions/","pageDate":null},{"quote":"All contractors who perform at least $5,000 worth of home improvements per year register with the Attorney General's Office.","title":"Home Improvement Contractor Registration - PA Office of Attorney General","url":"https://www.attorneygeneral.gov/resources/home-improvement-contractor-registration/","pageDate":"system update effective 2026-04-24"}]},"generalContractor":{"label":"General contractors","cell":"State registration, home improvement only","note":null,"why":null,"quotes":[{"quote":"The term does not include any of the following: (1) A person for whom the total cash value of all of that person's home improvements is less than $5,000 during the previous taxable year.","title":"Act of Oct. 17, 2008, P.L. 1645, No. 132 - Home Improvement Consumer Protection Act","url":"https://www.legis.state.pa.us/WU01/LI/LI/US/HTM/2008/0/0132..HTM","pageDate":"amended 2011 (Act 52)"},{"quote":"All contractors who perform at least $5,000 worth of home improvements per year register with the Attorney General's Office.","title":"Home Improvement Contractor Registration - PA Office of Attorney General","url":"https://www.attorneygeneral.gov/resources/home-improvement-contractor-registration/","pageDate":"system update effective 2026-04-24"},{"quote":"The Commonwealth of Pennsylvania currently has no licensure or certification requirements for most construction contractors (or their employees). ... Typically, these requirements pertain to home improvement contractors, electrical contractors (or electricians), and plumbing contractors (or plumbers).","title":"Contractor Licensing - PA Department of Labor & Industry","url":"https://www.pa.gov/agencies/dli/programs-services/labor-management-relations/bureau-of-occupational-and-industrial-safety/uniform-construction-code-home/contractor-licensing","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"Local license (city or county)","note":null,"why":null,"quotes":[{"quote":"The Commonwealth of Pennsylvania currently has no licensure or certification requirements for most construction contractors (or their employees). ... Typically, these requirements pertain to home improvement contractors, electrical contractors (or electricians), and plumbing contractors (or plumbers).","title":"Contractor Licensing - PA Department of Labor & Industry","url":"https://www.pa.gov/agencies/dli/programs-services/labor-management-relations/bureau-of-occupational-and-industrial-safety/uniform-construction-code-home/contractor-licensing","pageDate":null}]},"electrical":{"label":"Electrical","cell":"Local license (city or county)","note":null,"why":null,"quotes":[{"quote":"The Commonwealth of Pennsylvania currently has no licensure or certification requirements for most construction contractors (or their employees). ... Typically, these requirements pertain to home improvement contractors, electrical contractors (or electricians), and plumbing contractors (or plumbers).","title":"Contractor Licensing - PA Department of Labor & Industry","url":"https://www.pa.gov/agencies/dli/programs-services/labor-management-relations/bureau-of-occupational-and-industrial-safety/uniform-construction-code-home/contractor-licensing","pageDate":null}]},"hvac":{"label":"HVAC","cell":"No statewide license found — check with the board and your city or county","note":null,"why":"HVAC is not named on the state's page, which says only that the state does not license most construction contractors.","quotes":[{"quote":"The Commonwealth of Pennsylvania currently has no licensure or certification requirements for most construction contractors (or their employees). ... Typically, these requirements pertain to home improvement contractors, electrical contractors (or electricians), and plumbing contractors (or plumbers).","title":"Contractor Licensing - PA Department of Labor & Industry","url":"https://www.pa.gov/agencies/dli/programs-services/labor-management-relations/bureau-of-occupational-and-industrial-safety/uniform-construction-code-home/contractor-licensing","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Pennsylvania Department of Revenue","url":"https://www.pa.gov/agencies/revenue"},"page":"/sales-tax-on-labor-by-state/pennsylvania/","kindQuotes":[],"answers":{"repairTPP":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"The following services rendered upon tangible personal property are 'taxable services' whether or not tangible personal property is transferred in conjunction with the rendition of the services: (1) Repairing, altering, mending, pressing, fitting, dyeing, laundering, drycleaning or cleaning tangible personal property other than clothing or footwear.","title":"61 Pa. Code § 31.5 Persons rendering taxable services","url":"https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/061/chapter31/chap31toc.html","pageDate":null},{"quote":"In general, services are not subject to tax; however, the law has enumerated certain services that are taxable. These include building maintenance or building cleaning services, lawn care services, disinfecting or pest control services","title":"Sales and Use Tax Audit Manual (PA Department of Revenue)","url":"https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/taxlawpoliciesbulletinsnotices/auditmanuals/documents/sut_audit_manual.pdf","pageDate":"REV (5/30/2024)"}],"note":null,"dependsOn":null},"repairRealProperty":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Persons rendering nontaxable services are consumers of the taxable personal property and services used in their business ... (5) Construction or repair services to realty.","title":"61 Pa. Code § 31.6 Persons rendering nontaxable services (official PA Code)","url":"https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/061/chapter31/chap31toc.html","pageDate":null},{"quote":"Construction activities also include the service of repairing real estate even though tangible personal property is not transferred by a contractor in conjunction with the repairs which he makes.","title":"61 Pa. Code § 31.11 Definitions (construction contractors)","url":"https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/061/chapter31/s31.11.html","pageDate":null},{"quote":"The performance of building repair services on buildings or other property which is permanently affixed to realty are not taxable.","title":"61 Pa. Code § 60.1 Building maintenance or building cleaning services; § 60.3 Disinfecting or pest control","url":"https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/061/chapter60/chap60toc.html","pageDate":null},{"quote":"In general, services are not subject to tax; however, the law has enumerated certain services that are taxable. These include building maintenance or building cleaning services, lawn care services, disinfecting or pest control services","title":"Sales and Use Tax Audit Manual (PA Department of Revenue)","url":"https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/taxlawpoliciesbulletinsnotices/auditmanuals/documents/sut_audit_manual.pdf","pageDate":"REV (5/30/2024)"}],"note":"Construction and repair services to a building are not taxable; the contractor pays sales tax on the materials and supplies. But building maintenance and building cleaning services are taxable.","dependsOn":null},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Construction activities also include the service of repairing real estate even though tangible personal property is not transferred by a contractor in conjunction with the repairs which he makes.","title":"61 Pa. Code § 31.11 Definitions (construction contractors)","url":"https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/061/chapter31/s31.11.html","pageDate":null},{"quote":"A contractor shall pay tax upon the purchase price, as defined by the TRC, of all property, including materials, equipment, components and supplies, which he furnishes and installs in the performance of his construction activities.","title":"61 Pa. Code § 31.12 Imposition of tax (construction contractors)","url":"https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/061/chapter31/s31.12.html","pageDate":null}],"note":null,"dependsOn":null},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Construction activities also include the service of repairing real estate even though tangible personal property is not transferred by a contractor in conjunction with the repairs which he makes.","title":"61 Pa. Code § 31.11 Definitions (construction contractors)","url":"https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/061/chapter31/s31.11.html","pageDate":null},{"quote":"A contractor shall pay tax upon the purchase price, as defined by the TRC, of all property, including materials, equipment, components and supplies, which he furnishes and installs in the performance of his construction activities.","title":"61 Pa. Code § 31.12 Imposition of tax (construction contractors)","url":"https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/061/chapter31/s31.12.html","pageDate":null}],"note":"Construction activities are not taxable to the customer; the contractor pays tax on all materials, equipment, components and supplies it furnishes and installs.","dependsOn":null}}}},"RI":{"code":"RI","name":"Rhode Island","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"Rhode Island Contractors' Registration and Licensing Board (CRLB)","url":"https://crb.ri.gov/"},"page":"/contractor-license-limits-by-state/rhode-island/","fields":{"handyman":{"label":"Small-job limit","cell":"Under $500 per job; casual or minor work only, nothing structural","note":"under $500 total per structure/project (labor + materials + everything), only if the work is casual, minor or inconsequential and you don't advertise","why":null,"quotes":[{"quote":"(4) A person working on one structure or project, under one or more contracts when the price of all of that person's contracts for labor, materials, and all other items is less than five hundred dollars ($500) and the work is of a casual, minor, or inconsequential nature. This subsection does not apply to a person who advertises or puts out any sign or card or other device that might indicate to the public that the person is a contractor.","title":"R.I. Gen. Laws § 5-65-2 Exemptions from registration","url":"http://webserver.rilegislature.gov/Statutes/TITLE5/5-65/5-65-2.htm","pageDate":"last amended P.L. 2023, ch. 395, eff. 2023-06-27"},{"quote":"work not of a structural nature that cannot affect the health or safety of the owner or occupant of the structure; the value for the contract, labor, materials, and all other items is less than five-hundred dollars ($500.00)","title":"440-RICR-10-00-2 Registration of Contractors","url":"https://rules.sos.ri.gov/Regulations/part/440-10-00-2?reg_id=10687","pageDate":"version viewed effective 2019-01-02 to 2019-12-19 (inactive); active refile effective 2022-01-04 not opened"}]},"generalContractor":{"label":"General contractors","cell":"State registration","note":null,"why":null,"quotes":[{"quote":"(4) A person working on one structure or project, under one or more contracts when the price of all of that person's contracts for labor, materials, and all other items is less than five hundred dollars ($500) and the work is of a casual, minor, or inconsequential nature. This subsection does not apply to a person who advertises or puts out any sign or card or other device that might indicate to the public that the person is a contractor.","title":"R.I. Gen. Laws § 5-65-2 Exemptions from registration","url":"http://webserver.rilegislature.gov/Statutes/TITLE5/5-65/5-65-2.htm","pageDate":"last amended P.L. 2023, ch. 395, eff. 2023-06-27"},{"quote":"A person shall not undertake, offer to undertake, or submit a bid to do work as a contractor on a structure unless that person has a current, valid certificate of registration for all construction work issued by the board.","title":"R.I. Gen. Laws § 5-65-3 Registration for work on a structure required of contractor","url":"http://webserver.rilegislature.gov/Statutes/TITLE5/5-65/5-65-3.htm","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"State license","note":null,"why":null,"quotes":[{"quote":"No person shall engage in this state in the business of plumbing as a master plumber ... or enter into contracts or agreements for the installation, maintenance, or repair of plumbing","title":"R.I. Gen. Laws § 5-20-8 Practices for which master's license required","url":"http://webserver.rilegislature.gov/Statutes/TITLE5/5-20/5-20-8.htm","pageDate":null}]},"electrical":{"label":"Electrical","cell":"State license","note":null,"why":null,"quotes":[{"quote":"No person, firm, or corporation shall enter into, engage in, solicit, advertise, bid for, or work at the business of installing, maintaining, servicing, and testing wires, conduits, apparatus ... unless that person, firm, or corporation shall have received a license","title":"R.I. Gen. Laws § 5-6-2 Work for which license required","url":"http://webserver.rilegislature.gov/Statutes/TITLE5/5-6/5-6-2.htm","pageDate":null}]},"hvac":{"label":"HVAC","cell":"State license","note":null,"why":null,"quotes":[{"quote":"Advertise or represent in any form or matter that they are masters or that they will install pipefitting or refrigeration/air conditioning, or air distribution systems ... unless the person possesses a valid license issued by the department of labor and training under this chapter.","title":"R.I. Gen. Laws § 28-27-5 Practices for which master or contractor license required","url":"http://webserver.rilegislature.gov/Statutes/TITLE28/28-27/28-27-5.htm","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Rhode Island Division of Taxation","url":"https://tax.ri.gov/"},"page":"/sales-tax-on-labor-by-state/rhode-island/","kindQuotes":[],"answers":{"repairTPP":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"If the labor and other services are not thus shown separately from the selling price of the property furnished, it will be presumed that the entire charge represents the sale price of the property.","title":"Repairers, Reconditioners, and Recappers (280-RICR-20-70-24)","url":"https://rules.sos.ri.gov/Regulations/part/280-20-70-24","pageDate":"effective 01/04/2022"},{"quote":"In such event that labor or service charges are separately stated, such charges are not subject to the imposition of the sales/use tax.","title":"Repairers, Reconditioners, and Recappers (280-RICR-20-70-24)","url":"https://rules.sos.ri.gov/Regulations/part/280-20-70-24","pageDate":"effective 01/04/2022"}],"note":"Labor is not taxed if you list it separately from the parts.","dependsOn":null},"repairRealProperty":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"A contractor is considered the actual consumer of the materials and supplies used. Sales of materials and supplies to contractors are considered retail sales and subject to sales or use tax.","title":"Contractors & Rhode Island Tax (RI Division of Taxation, 2025)","url":"https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-10/Contractor%20Guide-2025.pdf","pageDate":"2025-10 (upload folder)"},{"quote":"Deck materials = $12,000.00 Labor = $15,000.00 Subtotal = $27,000.00 Tax ($12,000 x 7%) = $840.00","title":"Contractors & Rhode Island Tax (RI Division of Taxation, 2025) - deck example","url":"https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-10/Contractor%20Guide-2025.pdf","pageDate":"2025-10 (upload folder)"},{"quote":"\"Construction contract\" means a contract for the repair, alteration, improvement, remodeling or construction of real property.","title":"Contractors and Subcontractors (280-RICR-20-70-54)","url":"https://rules.sos.ri.gov/regulations/Part/280-20-70-54","pageDate":"effective 01/04/2022"}],"note":"Repairing a building is a construction contract. You pay sales tax on your materials when you buy them; the customer is not charged sales tax on your labor.","dependsOn":null},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Installation labor separately stated is not subject to sales tax.","title":"Contractors & Rhode Island Tax (RI Division of Taxation, 2025)","url":"https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-10/Contractor%20Guide-2025.pdf","pageDate":"2025-10 (upload folder)"},{"quote":"When the retail selling price of the tangible personal property is not separately stated from the installation charge, the entire charge is subject to sales tax.","title":"Contractors & Rhode Island Tax (RI Division of Taxation, 2025)","url":"https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-10/Contractor%20Guide-2025.pdf","pageDate":"2025-10 (upload folder)"},{"quote":"A person performing such contracts is primarily a RETAILER of tangible personal property ... and should segregate the full retail selling price of such property from the charge for installation, as the tax applies only to the retail price of the property.","title":"Contractors and Subcontractors (280-RICR-20-70-54)","url":"https://rules.sos.ri.gov/regulations/Part/280-20-70-54","pageDate":"effective 01/04/2022"}],"note":"If you don't separate the install charge, the entire charge is taxed.","dependsOn":"whether the installation charge is listed separately from the price of the item"},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"A contractor is considered the actual consumer of the materials and supplies used. Sales of materials and supplies to contractors are considered retail sales and subject to sales or use tax.","title":"Contractors & Rhode Island Tax (RI Division of Taxation, 2025)","url":"https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-10/Contractor%20Guide-2025.pdf","pageDate":"2025-10 (upload folder)"},{"quote":"Deck materials = $12,000.00 Labor = $15,000.00 Subtotal = $27,000.00 Tax ($12,000 x 7%) = $840.00","title":"Contractors & Rhode Island Tax (RI Division of Taxation, 2025) - deck example","url":"https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-10/Contractor%20Guide-2025.pdf","pageDate":"2025-10 (upload folder)"},{"quote":"\"Construction contract\" means a contract for the repair, alteration, improvement, remodeling or construction of real property.","title":"Contractors and Subcontractors (280-RICR-20-70-54)","url":"https://rules.sos.ri.gov/regulations/Part/280-20-70-54","pageDate":"effective 01/04/2022"}],"note":"New building work and improvements: you pay tax on materials, tools and supplies when you buy them; no sales tax on your labor.","dependsOn":null}}}},"SC":{"code":"SC","name":"South Carolina","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"South Carolina Residential Builders Commission (LLR); commercial work: SC Contractor's Licensing Board","url":"https://llr.sc.gov/res/"},"page":"/contractor-license-limits-by-state/south-carolina/","fields":{"handyman":{"label":"Small-job limit","cell":"Up to $500 per job (homes)","note":null,"why":null,"quotes":[{"quote":"\"Residential specialty contractor\" means an independent contractor who contracts with a licensed residential builder, general contractor, or individual property owner to do construction work, repairs, improvement, or reimprovement which requires special skills ... when the undertakings exceed five hundred dollars and are not regulated by the provisions of Chapter 11.","title":"S.C. Code Title 40 Chapter 59 - Residential Builders","url":"https://www.scstatehouse.gov/code/t40c059.php","pageDate":null},{"quote":"Plumbers, electricians, and heating and air conditioning installers and repairers must be issued specialty contractor licenses after passing the required examination, if the other requirements of this article are met.","title":"S.C. Code Title 40 Chapter 59 - Residential Builders","url":"https://www.scstatehouse.gov/code/t40c059.php","pageDate":null},{"quote":"... superintend the construction, repair, improvement, or reimprovement of a residential building or structure which is not over three floors in height ... when the cost of the undertaking exceeds five thousand dollars.","title":"S.C. Code Title 40 Chapter 59 - Residential Builders","url":"https://www.scstatehouse.gov/code/t40c059.php","pageDate":null},{"quote":"when the undertakings exceed five hundred dollars ($500) and are not regulated by the provisions of Chapter 11, Title 40. ... A Residential Specialty Contractor Registration is limited to three trade classifications.","title":"Residential Specialty Contractor Registration - SC LLR","url":"https://www.llr.sc.gov/res/resspecialty.aspx","pageDate":null}]},"generalContractor":{"label":"General contractors","cell":"State license","note":null,"why":null,"quotes":[{"quote":"... superintend the construction, repair, improvement, or reimprovement of a residential building or structure which is not over three floors in height ... when the cost of the undertaking exceeds five thousand dollars.","title":"S.C. Code Title 40 Chapter 59 - Residential Builders","url":"https://www.scstatehouse.gov/code/t40c059.php","pageDate":null},{"quote":"No entity or individual may practice as a contractor by performing or offering to perform contracting work for which the total cost of construction is greater than ten thousand dollars for general contracting or greater than ten thousand dollars for mechanical contracting without a license","title":"S.C. Code Title 40 Chapter 11 - Contractors","url":"https://www.scstatehouse.gov/code/t40c011.php","pageDate":"2023-05-19"}]},"plumbing":{"label":"Plumbing","cell":"State license (homes: above $500)","note":null,"why":null,"quotes":[{"quote":"Plumbers, electricians, and heating and air conditioning installers and repairers must be issued specialty contractor licenses after passing the required examination, if the other requirements of this article are met.","title":"S.C. Code Title 40 Chapter 59 - Residential Builders","url":"https://www.scstatehouse.gov/code/t40c059.php","pageDate":null},{"quote":"No entity or individual may practice as a contractor by performing or offering to perform contracting work for which the total cost of construction is greater than ten thousand dollars for general contracting or greater than ten thousand dollars for mechanical contracting without a license","title":"S.C. Code Title 40 Chapter 11 - Contractors","url":"https://www.scstatehouse.gov/code/t40c011.php","pageDate":"2023-05-19"}]},"electrical":{"label":"Electrical","cell":"State license (homes: above $500)","note":null,"why":null,"quotes":[{"quote":"Plumbers, electricians, and heating and air conditioning installers and repairers must be issued specialty contractor licenses after passing the required examination, if the other requirements of this article are met.","title":"S.C. Code Title 40 Chapter 59 - Residential Builders","url":"https://www.scstatehouse.gov/code/t40c059.php","pageDate":null},{"quote":"No entity or individual may practice as a contractor by performing or offering to perform contracting work for which the total cost of construction is greater than ten thousand dollars for general contracting or greater than ten thousand dollars for mechanical contracting without a license","title":"S.C. Code Title 40 Chapter 11 - Contractors","url":"https://www.scstatehouse.gov/code/t40c011.php","pageDate":"2023-05-19"}]},"hvac":{"label":"HVAC","cell":"State license (homes: above $500)","note":null,"why":null,"quotes":[{"quote":"Plumbers, electricians, and heating and air conditioning installers and repairers must be issued specialty contractor licenses after passing the required examination, if the other requirements of this article are met.","title":"S.C. Code Title 40 Chapter 59 - Residential Builders","url":"https://www.scstatehouse.gov/code/t40c059.php","pageDate":null},{"quote":"No entity or individual may practice as a contractor by performing or offering to perform contracting work for which the total cost of construction is greater than ten thousand dollars for general contracting or greater than ten thousand dollars for mechanical contracting without a license","title":"S.C. Code Title 40 Chapter 11 - Contractors","url":"https://www.scstatehouse.gov/code/t40c011.php","pageDate":"2023-05-19"}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"South Carolina Department of Revenue","url":"https://dor.sc.gov/"},"page":"/sales-tax-on-labor-by-state/south-carolina/","kindQuotes":[],"answers":{"repairTPP":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"When repairs to machines require only service or service with the use of an inconsequential amount of materials, the amount received is not subject to tax.","title":"S.C. Code of Regulations, Chapter 117 (Department of Revenue), Reg. 117-306.1 Repairs to Machines","url":"https://www.scstatehouse.gov/coderegs/Chapter%20117.pdf","pageDate":null},{"quote":"When material and service are used in repairing taxable machines with service and materials shown separately, the material only is subject to the tax.","title":"Reg. 117-306.1 Repairs to Machines","url":"https://www.scstatehouse.gov/coderegs/Chapter%20117.pdf","pageDate":null},{"quote":"When material and service are used in repairing machines not exempted and when there is no separation in the billing, both materials and services are to be included in gross proceeds of sales.","title":"Reg. 117-306.1 Repairs to Machines","url":"https://www.scstatehouse.gov/coderegs/Chapter%20117.pdf","pageDate":null}],"note":null,"dependsOn":null},"repairRealProperty":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Building materials when purchased by builders, contractors, or landowners for use in adding to, repairing or altering real property are subject to either the sales or use tax at the time of purchase by such builder, contractor, or landowner.","title":"Reg. 117-314.2 Building Materials","url":"https://www.scstatehouse.gov/coderegs/Chapter%20117.pdf","pageDate":null},{"quote":"The receipts from services, when the services are the true object of the transaction, are not subject to the sales and use tax, unless the sales and use tax is specifically imposed by statute on such services","title":"Reg. 117-308 Professional, Personal, and Other Services","url":"https://www.scstatehouse.gov/coderegs/Chapter%20117.pdf","pageDate":null}],"note":"Repairing a building: you pay sales tax on the building materials when you buy them. Services are not taxed in South Carolina unless a law specifically taxes them, and repair labor on buildings is not one of them.","dependsOn":null},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Not subject to the sales or use tax are charges for installation incident to the sale of tangible personal property when such charges are separately stated from the sales price of the property on billing to customers","title":"Reg. 117-313.3 Installation Charges","url":"https://www.scstatehouse.gov/coderegs/Chapter%20117.pdf","pageDate":null},{"quote":"\"Building materials\" ... includes such tangible personal property as ... plumbing supplies, plumbing fixtures, pipe, pipe fittings, prefabricated buildings, electrical fixtures, built-in cabinets and furniture, ... air conditioning systems, built-in-fans, heating systems","title":"Reg. 117-314.2 Building Materials","url":"https://www.scstatehouse.gov/coderegs/Chapter%20117.pdf","pageDate":null}],"note":null,"dependsOn":null},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Building materials when purchased by builders, contractors, or landowners for use in adding to, repairing or altering real property are subject to either the sales or use tax at the time of purchase by such builder, contractor, or landowner.","title":"Reg. 117-314.2 Building Materials","url":"https://www.scstatehouse.gov/coderegs/Chapter%20117.pdf","pageDate":null},{"quote":"The receipts from services, when the services are the true object of the transaction, are not subject to the sales and use tax, unless the sales and use tax is specifically imposed by statute on such services","title":"Reg. 117-308 Professional, Personal, and Other Services","url":"https://www.scstatehouse.gov/coderegs/Chapter%20117.pdf","pageDate":null}],"note":"Building or adding to real property: you pay sales or use tax on the building materials when you buy them; your labor is not taxed.","dependsOn":null}}}},"SD":{"code":"SD","name":"South Dakota","license":{"checked":"2026-11-06","confirmed":false,"board":{"name":"No statewide contractor board; South Dakota Electrical Commission and South Dakota Plumbing Commission (Department of Labor & Regulation)","url":"https://dlr.sd.gov/"},"page":"/contractor-license-limits-by-state/south-dakota/","fields":{"handyman":{"label":"Small-job limit","cell":"No statewide license found — check with the board and your city or county","note":null,"why":"No state page says in words that South Dakota has no state contractor or HVAC license; none was found.","quotes":[{"quote":"Any person entering into a contract for construction services ... or engaging in services that include the construction, building, installation, or repair of a fixture to real property must have a South Dakota contractor's tax license.","title":"Contractor's Excise Tax - SD Department of Revenue","url":"https://dor.sd.gov/businesses/taxes/contractors-excise-tax/","pageDate":null},{"quote":"Any person, firm, partnership, limited liability company, or corporation engaged, or offering to engage, in business as an electrical contractor ... or any person performing the work as defined in this chapter, shall obtain a license from the State Electrical Commission","title":"SDCL 36-16-1 License required to engage in electrical contracting","url":"https://sdlegislature.gov/api/Statutes/36-16-1.html","pageDate":null},{"quote":"No person may engage in plumbing for which a license is required pursuant to § 36-25-19 on any property which is in connection with a public system of waterworks or sewerage unless that person is licensed by the commission.","title":"SDCL 36-25-17 License required for plumbing work on property connected to public water or sewer system","url":"https://sdlegislature.gov/api/Statutes/36-25-17.html","pageDate":"SL 2019, ch 172"}]},"generalContractor":{"label":"General contractors","cell":"No statewide license found — check with the board and your city or county","note":null,"why":"No state page says in words that South Dakota has no state contractor or HVAC license; none was found.","quotes":[{"quote":"Any person entering into a contract for construction services ... or engaging in services that include the construction, building, installation, or repair of a fixture to real property must have a South Dakota contractor's tax license.","title":"Contractor's Excise Tax - SD Department of Revenue","url":"https://dor.sd.gov/businesses/taxes/contractors-excise-tax/","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"State license","note":null,"why":null,"quotes":[{"quote":"No person may engage in plumbing for which a license is required pursuant to § 36-25-19 on any property which is in connection with a public system of waterworks or sewerage unless that person is licensed by the commission.","title":"SDCL 36-25-17 License required for plumbing work on property connected to public water or sewer system","url":"https://sdlegislature.gov/api/Statutes/36-25-17.html","pageDate":"SL 2019, ch 172"},{"quote":"Plumbing Contractor/Plumber/Third-year Apprentice Plumber ... Appliance Contractor/Installer/Apprentice ... Water Conditioning Contractor/Installer","title":"South Dakota Plumbing Commission - Licensing","url":"https://dlr.sd.gov/plumbing/licensing.aspx","pageDate":null}]},"electrical":{"label":"Electrical","cell":"State license","note":null,"why":null,"quotes":[{"quote":"Any person, firm, partnership, limited liability company, or corporation engaged, or offering to engage, in business as an electrical contractor ... or any person performing the work as defined in this chapter, shall obtain a license from the State Electrical Commission","title":"SDCL 36-16-1 License required to engage in electrical contracting","url":"https://sdlegislature.gov/api/Statutes/36-16-1.html","pageDate":null}]},"hvac":{"label":"HVAC","cell":"No statewide license found — check with the board and your city or county","note":"No state HVAC/mechanical license found; cities license it, e.g., Sioux Falls requires a Mechanical Contractors License for HVAC work in city limits.","why":"No state page says in words that South Dakota has no state contractor or HVAC license; none was found.","quotes":[{"quote":"Plumbing Contractor/Plumber/Third-year Apprentice Plumber ... Appliance Contractor/Installer/Apprentice ... Water Conditioning Contractor/Installer","title":"South Dakota Plumbing Commission - Licensing","url":"https://dlr.sd.gov/plumbing/licensing.aspx","pageDate":null},{"quote":"The City of Sioux Falls requires a 'Mechanical Contractors License' of all contractors doing mechanical or HVAC work within the city limits.","title":"Mechanical Contractor - City of Sioux Falls","url":"https://www.siouxfalls.gov/business-permits/permits-licenses-inspections/licensing/contractor-licensing/mechanical-contractor","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"South Dakota Department of Revenue","url":"https://dor.sd.gov/"},"page":"/sales-tax-on-labor-by-state/south-dakota/","kindQuotes":[],"answers":{"repairTPP":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Any service as defined by § 10-45-4.1 shall be taxable, unless the service is specifically exempt from the provisions of this chapter.","title":"SDCL 10-45-4 Tax on receipts from business services","url":"https://sdlegislature.gov/api/Statutes/10-45-4.html","pageDate":null},{"quote":"All charges for repair services, including maintenance agreements, are subject to sales tax.","title":"ARSD 64:06:02:58 Repair services","url":"https://sdlegislature.gov/api/Rules/Rule/64:06.html?all=true","pageDate":null},{"quote":"Repair of items such as central air conditioning equipment, sprinkler systems, and elevators are realty improvements and receipts from such repairs are subject to the contractors' excise tax. Receipts from repairs of household appliances such as refrigerators, dishwashers, and dryers are not subject to the contractors' excise tax but are subject to the tax imposed by SDCL 10-45-4 and 10-45-5.2.","title":"ARSD 64:07:01:06 Real property repairs","url":"https://sdlegislature.gov/api/Rules/Rule/64:07.html?all=true","pageDate":"effective July 1, 1995"}],"note":null,"dependsOn":null},"repairRealProperty":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"construction services (division C) except industry no. 1752 and locksmiths and locksmith shops","title":"SDCL 10-45-12.1 Services specifically exempt from tax","url":"https://sdlegislature.gov/api/Statutes/10-45-12.1.html","pageDate":"SL 2004"},{"quote":"Repair of items such as central air conditioning equipment, sprinkler systems, and elevators are realty improvements and receipts from such repairs are subject to the contractors' excise tax. Receipts from repairs of household appliances such as refrigerators, dishwashers, and dryers are not subject to the contractors' excise tax but are subject to the tax imposed by SDCL 10-45-4 and 10-45-5.2.","title":"ARSD 64:07:01:06 Real property repairs","url":"https://sdlegislature.gov/api/Rules/Rule/64:07.html?all=true","pageDate":"effective July 1, 1995"},{"quote":"Any person entering into a contract for construction services ... or engaging in services that include the construction, building, installation, or repair of a fixture to real property must have a South Dakota contractor's tax license. The excise tax imposed on the gross receipts for construction projects is at a rate of 2%.","title":"Contractor's Excise Tax (SD Department of Revenue)","url":"https://dor.sd.gov/businesses/taxes/contractors-excise-tax/","pageDate":null},{"quote":"The gross receipts would include the tax collected from the consumer.","title":"Contractor's Excise Tax (SD Department of Revenue)","url":"https://dor.sd.gov/businesses/taxes/contractors-excise-tax/","pageDate":null}],"note":"Not sales tax: repairs to the building and its fixtures (central air, sprinkler systems, elevators) are realty improvements taxed by the 2% contractor's excise tax on your gross receipts. The prime contractor owes it; it may be collected from the customer (the receipts include the tax collected from the consumer).","dependsOn":null},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"To determine whether excise tax or sales tax applies, it must first be determined whether or not the dental chair is a fixture. If it is a fixture, it is subject to the contractor's excise tax; if not, it is sales taxable.","title":"ARSD 64:07 (example under listed services)","url":"https://sdlegislature.gov/api/Rules/Rule/64:07.html?all=true","pageDate":null},{"quote":"Any person entering into a contract for construction services ... or engaging in services that include the construction, building, installation, or repair of a fixture to real property must have a South Dakota contractor's tax license. The excise tax imposed on the gross receipts for construction projects is at a rate of 2%.","title":"Contractor's Excise Tax (SD Department of Revenue)","url":"https://dor.sd.gov/businesses/taxes/contractors-excise-tax/","pageDate":null},{"quote":"Most floor covering sales and installations are subject to sales or use tax, not contractor's excise tax.","title":"Contractor's Excise Tax (SD Department of Revenue) FAQ","url":"https://dor.sd.gov/businesses/taxes/contractors-excise-tax/","pageDate":null}],"note":"Installing something that becomes a fixture of the building: 2% contractor's excise tax, not sales tax. Installing something that is not a fixture: sales tax. Most floor covering installation is sales tax (flooring is the exception to the construction rule).","dependsOn":"whether the item becomes a fixture to real property"},"newConstruction":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"construction services (division C) except industry no. 1752 and locksmiths and locksmith shops","title":"SDCL 10-45-12.1 Services specifically exempt from tax","url":"https://sdlegislature.gov/api/Statutes/10-45-12.1.html","pageDate":"SL 2004"},{"quote":"Any person entering into a contract for construction services ... or engaging in services that include the construction, building, installation, or repair of a fixture to real property must have a South Dakota contractor's tax license. The excise tax imposed on the gross receipts for construction projects is at a rate of 2%.","title":"Contractor's Excise Tax (SD Department of Revenue)","url":"https://dor.sd.gov/businesses/taxes/contractors-excise-tax/","pageDate":null},{"quote":"The gross receipts would include the tax collected from the consumer.","title":"Contractor's Excise Tax (SD Department of Revenue)","url":"https://dor.sd.gov/businesses/taxes/contractors-excise-tax/","pageDate":null}],"note":"Not sales tax: new construction and remodeling are taxed by the 2% contractor's excise tax on the prime contractor's gross receipts.","dependsOn":null}}}},"TN":{"code":"TN","name":"Tennessee","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"Tennessee Board for Licensing Contractors (Dept. of Commerce & Insurance)","url":"https://www.tn.gov/commerce/regboards/contractors.html"},"page":"/contractor-license-limits-by-state/tennessee/","fields":{"handyman":{"label":"Small-job limit","cell":"Under $25,000 per job; $3,000 for home improvement in 9 counties, incl. Davidson and Shelby","note":null,"why":null,"quotes":[{"quote":"A contractor's license is required before contracting, including bidding, offering to engage, or negotiating a price, for projects of $25,000 or more when acting as a prime contractor, certain subcontractor, or construction manager/consultant.","title":"Contractor - Tennessee Board for Licensing Contractors","url":"https://www.tn.gov/commerce/regboards/contractors/license/get/contractor.html","pageDate":null},{"quote":"Subcontractors must be licensed when contracting directly with a contractor, not the owner, to perform electrical, mechanical, plumbing, HVAC, or roofing work when that portion of the project is $25,000 or more, including materials, equipment, and labor.","title":"Contractor - Tennessee Board for Licensing Contractors","url":"https://www.tn.gov/commerce/regboards/contractors/license/get/contractor.html","pageDate":null},{"quote":"A Home Improvement license is required for residential remodeling projects from $3,000 to $24,999; however, this only applies to the counties adopting the law. Currently, this applies to the following counties: Bradley, Davidson, Hamilton, Haywood, Knox, Marion, Robertson, Rutherford, and Shelby.","title":"Home Improvement Contractor","url":"https://www.tn.gov/commerce/regboards/contractors/license/get/home-improvement.html","pageDate":null},{"quote":"The Limited Licensed Electrician (LLE) license is only required by electricians performing work in a municipality utilizing the Division of Fire Prevention for permits or inspections and covers work less than $25,000 per project.","title":"Limited Licensed Electrician (LLE)","url":"https://www.tn.gov/commerce/regboards/contractors/license/get/lle.html","pageDate":null},{"quote":"The Limited Licensed Plumber (LLP) license is only required by plumbers performing work in a municipality utilizing the Division of Fire Prevention for permits or inspections and covers work less than $25,000 per project. Note that general maintenance work that is less than $500 is exempt from the LLP license.","title":"Limited Licensed Plumber (LLP)","url":"https://www.tn.gov/commerce/regboards/contractors/license/get/llp.html","pageDate":null}]},"generalContractor":{"label":"General contractors","cell":"State license","note":null,"why":null,"quotes":[{"quote":"A contractor's license is required before contracting, including bidding, offering to engage, or negotiating a price, for projects of $25,000 or more when acting as a prime contractor, certain subcontractor, or construction manager/consultant.","title":"Contractor - Tennessee Board for Licensing Contractors","url":"https://www.tn.gov/commerce/regboards/contractors/license/get/contractor.html","pageDate":null},{"quote":"A Home Improvement license is required for residential remodeling projects from $3,000 to $24,999; however, this only applies to the counties adopting the law. Currently, this applies to the following counties: Bradley, Davidson, Hamilton, Haywood, Knox, Marion, Robertson, Rutherford, and Shelby.","title":"Home Improvement Contractor","url":"https://www.tn.gov/commerce/regboards/contractors/license/get/home-improvement.html","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"State license from $25,000; below that, state or local depending on the area","note":"State contractor license (plumbing classification) at $25,000+. Below $25,000 a state Limited Licensed Plumber (LLP) license is required only where the state Division of Fire Prevention handles permits/inspections; elsewhere local licensing. General maintenance under $500 exempt from LLP.","why":null,"quotes":[{"quote":"Subcontractors must be licensed when contracting directly with a contractor, not the owner, to perform electrical, mechanical, plumbing, HVAC, or roofing work when that portion of the project is $25,000 or more, including materials, equipment, and labor.","title":"Contractor - Tennessee Board for Licensing Contractors","url":"https://www.tn.gov/commerce/regboards/contractors/license/get/contractor.html","pageDate":null},{"quote":"The Limited Licensed Plumber (LLP) license is only required by plumbers performing work in a municipality utilizing the Division of Fire Prevention for permits or inspections and covers work less than $25,000 per project. Note that general maintenance work that is less than $500 is exempt from the LLP license.","title":"Limited Licensed Plumber (LLP)","url":"https://www.tn.gov/commerce/regboards/contractors/license/get/llp.html","pageDate":null}]},"electrical":{"label":"Electrical","cell":"State license from $25,000; below that, state or local depending on the area","note":"State contractor license (electrical classification) at $25,000+. Below $25,000 a Limited Licensed Electrician (LLE) license is required only where the state Division of Fire Prevention handles permits/inspections; elsewhere local licensing.","why":null,"quotes":[{"quote":"Subcontractors must be licensed when contracting directly with a contractor, not the owner, to perform electrical, mechanical, plumbing, HVAC, or roofing work when that portion of the project is $25,000 or more, including materials, equipment, and labor.","title":"Contractor - Tennessee Board for Licensing Contractors","url":"https://www.tn.gov/commerce/regboards/contractors/license/get/contractor.html","pageDate":null},{"quote":"The Limited Licensed Electrician (LLE) license is only required by electricians performing work in a municipality utilizing the Division of Fire Prevention for permits or inspections and covers work less than $25,000 per project.","title":"Limited Licensed Electrician (LLE)","url":"https://www.tn.gov/commerce/regboards/contractors/license/get/lle.html","pageDate":null}]},"hvac":{"label":"HVAC","cell":"State license from $25,000; below that, local","note":null,"why":null,"quotes":[{"quote":"Subcontractors must be licensed when contracting directly with a contractor, not the owner, to perform electrical, mechanical, plumbing, HVAC, or roofing work when that portion of the project is $25,000 or more, including materials, equipment, and labor.","title":"Contractor - Tennessee Board for Licensing Contractors","url":"https://www.tn.gov/commerce/regboards/contractors/license/get/contractor.html","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Tennessee Department of Revenue","url":"https://www.tn.gov/revenue"},"page":"/sales-tax-on-labor-by-state/tennessee/","kindQuotes":[],"answers":{"repairTPP":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Services provided to tangible personal property: charge sales tax ... Products and/or services provided to real property; DO NOT charge sales tax","title":"Sales Tax Issues for Contractors (TN Department of Revenue)","url":"https://www.tn.gov/content/dam/tn/revenue/documents/taxpayer_education/sales/sales-tax-issues-for-contractors.pdf","pageDate":"May 2022"},{"quote":"Charges for installing and repairing tangible personal property that remains tangible personal property after installation are taxable.","title":"Sales Tax Issues for Contractors (TN Department of Revenue)","url":"https://www.tn.gov/content/dam/tn/revenue/documents/taxpayer_education/sales/sales-tax-issues-for-contractors.pdf","pageDate":"May 2022"},{"quote":"Services subject to tax specifically enumerated by the law are: Repair of tangible personal property or computer software Installation of tangible personal property or computer software ... Cleaning tangible personal property and animal bathing","title":"Tennessee Sales and Use Tax Manual (August 2026)","url":"https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf","pageDate":"August 2026"}],"note":null,"dependsOn":null},"repairRealProperty":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Services provided to tangible personal property: charge sales tax ... Products and/or services provided to real property; DO NOT charge sales tax","title":"Sales Tax Issues for Contractors (TN Department of Revenue)","url":"https://www.tn.gov/content/dam/tn/revenue/documents/taxpayer_education/sales/sales-tax-issues-for-contractors.pdf","pageDate":"May 2022"},{"quote":"Contractors may include the sales tax they pay on materials in the price of the bid/invoice. Customers should not be directly billed for sales tax by contractors for services to real property.","title":"Sales Tax Issues for Contractors (TN Department of Revenue)","url":"https://www.tn.gov/content/dam/tn/revenue/documents/taxpayer_education/sales/sales-tax-issues-for-contractors.pdf","pageDate":"May 2022"},{"quote":"Real property includes office buildings, houses, built-in appliances, HVAC units, sidewalks, roads, bridges, and parking lots. The sale, repair, or maintenance of real property or any installation of property that becomes a fixture is not subject to the sales and use tax.","title":"Tennessee Sales and Use Tax Manual (August 2026)","url":"https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf","pageDate":"August 2026"},{"quote":"Charges for maintenance or other work on buildings, electrical wiring, plumbing, or fixtures attached to and a part of any real property are not subject to the Tennessee sales tax if billed separately from services for the maintenance of tangible personal property.","title":"Tennessee Sales and Use Tax Manual (August 2026)","url":"https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf","pageDate":"August 2026"}],"note":"Repair and maintenance of the building, its plumbing, wiring and fixtures (including built-in appliances and HVAC units) is not taxed. Don't put sales tax on the customer's bill; you pay tax on the materials when you buy them.","dependsOn":null},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Charges for installing and repairing tangible personal property that remains tangible personal property after installation are taxable.","title":"Sales Tax Issues for Contractors (TN Department of Revenue)","url":"https://www.tn.gov/content/dam/tn/revenue/documents/taxpayer_education/sales/sales-tax-issues-for-contractors.pdf","pageDate":"May 2022"},{"quote":"Real property includes office buildings, houses, built-in appliances, HVAC units, sidewalks, roads, bridges, and parking lots. The sale, repair, or maintenance of real property or any installation of property that becomes a fixture is not subject to the sales and use tax.","title":"Tennessee Sales and Use Tax Manual (August 2026)","url":"https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf","pageDate":"August 2026"},{"quote":"Such installation sales are taxed regardless of whether the installation is made incident to the sale of tangible personal property or computer software","title":"Tennessee Sales and Use Tax Manual (August 2026)","url":"https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf","pageDate":"August 2026"},{"quote":"window air conditioning units, curtain and drapery rods, gasoline pumps, etc., is deemed to be personal property, and the related installation charges are therefore subject to the sales and use tax.","title":"Tennessee Sales and Use Tax Manual (August 2026)","url":"https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf","pageDate":"August 2026"}],"note":null,"dependsOn":"whether the installed item becomes a fixture of the real property or stays tangible personal property"},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Services provided to tangible personal property: charge sales tax ... Products and/or services provided to real property; DO NOT charge sales tax","title":"Sales Tax Issues for Contractors (TN Department of Revenue)","url":"https://www.tn.gov/content/dam/tn/revenue/documents/taxpayer_education/sales/sales-tax-issues-for-contractors.pdf","pageDate":"May 2022"},{"quote":"A contractor is the user and consumer of what they acquire when they perform a contract (lumber, paint, brick, etc.)","title":"Sales Tax Issues for Contractors (TN Department of Revenue)","url":"https://www.tn.gov/content/dam/tn/revenue/documents/taxpayer_education/sales/sales-tax-issues-for-contractors.pdf","pageDate":"May 2022"},{"quote":"Contractors may include the sales tax they pay on materials in the price of the bid/invoice. Customers should not be directly billed for sales tax by contractors for services to real property.","title":"Sales Tax Issues for Contractors (TN Department of Revenue)","url":"https://www.tn.gov/content/dam/tn/revenue/documents/taxpayer_education/sales/sales-tax-issues-for-contractors.pdf","pageDate":"May 2022"}],"note":"Building work on real property: don't charge sales tax. You are the user of your materials and pay sales tax (or use tax if bought out of state) when you buy them; you may build that tax into your price.","dependsOn":null}}}},"TX":{"code":"TX","name":"Texas","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"Texas Department of Licensing and Regulation (electrical, A/C) / Texas State Board of Plumbing Examiners (plumbing)","url":"https://www.tdlr.texas.gov/"},"page":"/contractor-license-limits-by-state/texas/","fields":{"handyman":{"label":"Small-job limit","cell":"No statewide license found — check with the board and your city or county","note":null,"why":"No state page says in words that Texas does not license general contractors or handymen; the state body that once registered home builders was abolished in 2010.","quotes":[{"quote":"Anyone who performs, or offers to perform, non-exempt electrical work in the state of Texas must be licensed and perform that work through a licensed electrical contractor.","title":"TDLR - Electricians","url":"https://www.tdlr.texas.gov/electricians/elec.htm","pageDate":null},{"quote":"Contractors who install, repair, or maintain systems related to air conditioning, refrigeration, or heating must have a TDLR license","title":"TDLR - Air Conditioning and Refrigeration Contractors","url":"https://www.tdlr.texas.gov/acr/acr.htm","pageDate":null},{"quote":"Abolished: 2009 Sunset, effective September 1, 2010","title":"Residential Construction Commission (Abolished 2010) - Texas State Library and Archives","url":"https://www.tsl.texas.gov/node/9821","pageDate":null}]},"generalContractor":{"label":"General contractors","cell":"No statewide license found — check with the board and your city or county","note":null,"why":"No state page says in words that Texas does not license general contractors or handymen; the state body that once registered home builders was abolished in 2010.","quotes":[{"quote":"Abolished: 2009 Sunset, effective September 1, 2010","title":"Residential Construction Commission (Abolished 2010) - Texas State Library and Archives","url":"https://www.tsl.texas.gov/node/9821","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"State license","note":null,"why":null,"quotes":[{"quote":"An individual shall not engage in plumbing work requiring a license, registration or endorsement under the Plumbing License Law without a current license, registration or endorsement issued by the Board.","title":"TSBPE Administrative Rules - January 2025","url":"https://tsbpe.texas.gov/wp-content/uploads/documents/TSBPE_AdministrativeRules_January2025.pdf","pageDate":"January 2025"}]},"electrical":{"label":"Electrical","cell":"State license","note":"TDLR license required for non-exempt electrical work, done through a licensed electrical contractor.","why":null,"quotes":[{"quote":"Anyone who performs, or offers to perform, non-exempt electrical work in the state of Texas must be licensed and perform that work through a licensed electrical contractor.","title":"TDLR - Electricians","url":"https://www.tdlr.texas.gov/electricians/elec.htm","pageDate":null}]},"hvac":{"label":"HVAC","cell":"State license","note":"TDLR Air Conditioning and Refrigeration Contractor license for installing, repairing or maintaining A/C, refrigeration or heating systems.","why":null,"quotes":[{"quote":"Contractors who install, repair, or maintain systems related to air conditioning, refrigeration, or heating must have a TDLR license","title":"TDLR - Air Conditioning and Refrigeration Contractors","url":"https://www.tdlr.texas.gov/acr/acr.htm","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Texas Comptroller of Public Accounts","url":"https://comptroller.texas.gov/"},"page":"/sales-tax-on-labor-by-state/texas/","kindQuotes":[],"answers":{"repairTPP":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Services such as shoe shining or repair, appliance repair, furniture refurbishing or upholstering, jewelry repair or cleaning and dog grooming are taxable.","title":"Taxable Services (Texas Comptroller pub. 96-259)","url":"https://comptroller.texas.gov/taxes/publications/96-259.php","pageDate":"01/2026"}],"note":null,"dependsOn":null},"repairRealProperty":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Labor to repair, remodel, or restore residential real property is not taxable.","title":"Real Property Repair and Remodeling (Texas Comptroller pub. 94-116)","url":"https://comptroller.texas.gov/taxes/publications/94-116.php","pageDate":"03/2007"},{"quote":"On the other hand, the total amount charged for remodeling, repairing, or restoring nonresidential real property is taxable.","title":"Real Property Repair and Remodeling (94-116)","url":"https://comptroller.texas.gov/taxes/publications/94-116.php","pageDate":"03/2007"},{"quote":"When your contract is for any of the following jobs, you are acting as a contractor and your construction labor is not taxable: building new structures; completing unfinished structures; initial finish out work ...; building, repairing, or remodeling homes, duplexes, apartments, nursing homes, or retirement homes (but not hotels)","title":"Real Property Repair and Remodeling (94-116)","url":"https://comptroller.texas.gov/taxes/publications/94-116.php","pageDate":"03/2007"},{"quote":"Charges for maintenance of real property are not taxable.","title":"Real Property Repair and Remodeling (94-116)","url":"https://comptroller.texas.gov/taxes/publications/94-116.php","pageDate":"03/2007"}],"note":"Homes (houses, apartments, nursing homes, retirement homes; not hotels): repair labor is not taxed.","dependsOn":"whether the building is residential or nonresidential, and whether the work is repair/remodeling or scheduled maintenance"},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"On the other hand, the total amount charged for remodeling, repairing, or restoring nonresidential real property is taxable.","title":"Real Property Repair and Remodeling (94-116)","url":"https://comptroller.texas.gov/taxes/publications/94-116.php","pageDate":"03/2007"},{"quote":"replacing any part of an existing structure, except for minor replacement of parts during maintenance of the real property, such as replacing a belt on a machine","title":"Real Property Repair and Remodeling (94-116)","url":"https://comptroller.texas.gov/taxes/publications/94-116.php","pageDate":"03/2007"},{"quote":"When your contract is for any of the following jobs, you are acting as a contractor and your construction labor is not taxable: building new structures; completing unfinished structures; initial finish out work ...; building, repairing, or remodeling homes, duplexes, apartments, nursing homes, or retirement homes (but not hotels)","title":"Real Property Repair and Remodeling (94-116)","url":"https://comptroller.texas.gov/taxes/publications/94-116.php","pageDate":"03/2007"}],"note":"Installing something into a home as part of building or remodeling: labor not taxed. Installing or replacing part of an existing commercial building is taxable remodeling or repair, labor included.","dependsOn":"residential vs nonresidential property; new construction vs repair/remodel"},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"When your contract is for any of the following jobs, you are acting as a contractor and your construction labor is not taxable: building new structures; completing unfinished structures; initial finish out work ...; building, repairing, or remodeling homes, duplexes, apartments, nursing homes, or retirement homes (but not hotels)","title":"Real Property Repair and Remodeling (94-116)","url":"https://comptroller.texas.gov/taxes/publications/94-116.php","pageDate":"03/2007"},{"quote":"Under a lump-sum contract, you pay tax on all your supplies, materials, equipment, and taxable services when you buy them. You don't charge your customer tax.","title":"Real Property Repair and Remodeling (94-116)","url":"https://comptroller.texas.gov/taxes/publications/94-116.php","pageDate":"03/2007"}],"note":"Building new structures (homes or commercial) and initial finish-out: construction labor is not taxed. Lump-sum contract: you pay tax on materials when you buy them and charge the customer no tax. Separated contract: you buy materials tax-free with a resale certificate and charge the customer tax on the materials only.","dependsOn":null}}}},"UT":{"code":"UT","name":"Utah","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"Utah Division of Professional Licensing (DOPL), Department of Commerce","url":"https://commerce.utah.gov/dopl/"},"page":"/contractor-license-limits-by-state/utah/","fields":{"handyman":{"label":"Small-job limit","cell":"Under $7,000 per job; over $3,000, a one-time insurance filing with the state","note":"under $7,000 per project, labor + materials incl. change orders; over $3,000 you must file a one-time insurance affirmation with DOPL","why":null,"quotes":[{"quote":"a person engaged in the alteration, repair, remodeling, or addition to or improvement of a building with a contracted or agreed value of less than $7,000, including both labor and materials, and including all changes or additions to the contracted or agreed upon work","title":"Utah Code 58-55-305 Exemptions from licensure (Effective 5/7/2025)","url":"https://le.utah.gov/xcode/Title58/Chapter55/C58-55-S305_2025050720250507.html","pageDate":"Effective 5/7/2025"},{"quote":"if the total value of the project is greater than $3,000, the person shall file with the division a one-time affirmation, subject to periodic reaffirmation as established by division rule, that the person has: (I) public liability insurance","title":"Utah Code 58-55-305","url":"https://le.utah.gov/xcode/Title58/Chapter55/C58-55-S305_2025050720250507.html","pageDate":"Effective 5/7/2025"},{"quote":"installation, repair, or replacement of a heating, ventilation, or air conditioning system (HVAC) on a Subsection (1)(h)(i) project must be performed by an HVAC contractor licensed by the division","title":"Utah Code 58-55-305","url":"https://le.utah.gov/xcode/Title58/Chapter55/C58-55-S305_2025050720250507.html","pageDate":"Effective 5/7/2025"},{"quote":"work in the plumbing and electrical trades on a Subsection (1)(h)(i) project within any six month period of time: (I) shall be performed by a licensed electrical or plumbing contractor, if the project involves an electrical or plumbing system","title":"Utah Code 58-55-305","url":"https://le.utah.gov/xcode/Title58/Chapter55/C58-55-S305_2025050720250507.html","pageDate":"Effective 5/7/2025"}]},"generalContractor":{"label":"General contractors","cell":"State license","note":"Classes include general building contractor and residential and small commercial contractor.","why":null,"quotes":[{"quote":"a person engaged in the alteration, repair, remodeling, or addition to or improvement of a building with a contracted or agreed value of less than $7,000, including both labor and materials, and including all changes or additions to the contracted or agreed upon work","title":"Utah Code 58-55-305 Exemptions from licensure (Effective 5/7/2025)","url":"https://le.utah.gov/xcode/Title58/Chapter55/C58-55-S305_2025050720250507.html","pageDate":"Effective 5/7/2025"},{"quote":"shall become licensed under this chapter before engaging in that trade or contracting activity in this state unless specifically exempted from licensure under Section 58-1-307 or 58-55-305","title":"Utah Code 58-55-301 License required (Effective 5/7/2025, superseded 1/1/2027)","url":"https://le.utah.gov/xcode/Title58/Chapter55/C58-55-S301_2025050720250507.html","pageDate":"Effective 5/7/2025"},{"quote":"(h) general building contractor; (i) general electrical contractor; ... (k) general plumbing contractor; (l) HVAC contractor; (m) journeyman electrician; (n) journeyman plumber; ... (q) residential and small commercial contractor","title":"Utah Code 58-55-301","url":"https://le.utah.gov/xcode/Title58/Chapter55/C58-55-S301_2025050720250507.html","pageDate":"Effective 5/7/2025"}]},"plumbing":{"label":"Plumbing","cell":"State license","note":"DOPL issues general/residential plumbing contractor, master, journeyman and residential journeyman plumber licenses; plumbing system work on exempt projects must be by a licensed plumbing contractor.","why":null,"quotes":[{"quote":"work in the plumbing and electrical trades on a Subsection (1)(h)(i) project within any six month period of time: (I) shall be performed by a licensed electrical or plumbing contractor, if the project involves an electrical or plumbing system","title":"Utah Code 58-55-305","url":"https://le.utah.gov/xcode/Title58/Chapter55/C58-55-S305_2025050720250507.html","pageDate":"Effective 5/7/2025"},{"quote":"(h) general building contractor; (i) general electrical contractor; ... (k) general plumbing contractor; (l) HVAC contractor; (m) journeyman electrician; (n) journeyman plumber; ... (q) residential and small commercial contractor","title":"Utah Code 58-55-301","url":"https://le.utah.gov/xcode/Title58/Chapter55/C58-55-S301_2025050720250507.html","pageDate":"Effective 5/7/2025"}]},"electrical":{"label":"Electrical","cell":"State license","note":"DOPL issues general/residential electrical contractor, master, journeyman and residential journeyman electrician licenses.","why":null,"quotes":[{"quote":"work in the plumbing and electrical trades on a Subsection (1)(h)(i) project within any six month period of time: (I) shall be performed by a licensed electrical or plumbing contractor, if the project involves an electrical or plumbing system","title":"Utah Code 58-55-305","url":"https://le.utah.gov/xcode/Title58/Chapter55/C58-55-S305_2025050720250507.html","pageDate":"Effective 5/7/2025"},{"quote":"(h) general building contractor; (i) general electrical contractor; ... (k) general plumbing contractor; (l) HVAC contractor; (m) journeyman electrician; (n) journeyman plumber; ... (q) residential and small commercial contractor","title":"Utah Code 58-55-301","url":"https://le.utah.gov/xcode/Title58/Chapter55/C58-55-S301_2025050720250507.html","pageDate":"Effective 5/7/2025"}]},"hvac":{"label":"HVAC","cell":"State license","note":null,"why":null,"quotes":[{"quote":"installation, repair, or replacement of a heating, ventilation, or air conditioning system (HVAC) on a Subsection (1)(h)(i) project must be performed by an HVAC contractor licensed by the division","title":"Utah Code 58-55-305","url":"https://le.utah.gov/xcode/Title58/Chapter55/C58-55-S305_2025050720250507.html","pageDate":"Effective 5/7/2025"},{"quote":"(h) general building contractor; (i) general electrical contractor; ... (k) general plumbing contractor; (l) HVAC contractor; (m) journeyman electrician; (n) journeyman plumber; ... (q) residential and small commercial contractor","title":"Utah Code 58-55-301","url":"https://le.utah.gov/xcode/Title58/Chapter55/C58-55-S301_2025050720250507.html","pageDate":"Effective 5/7/2025"}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Utah State Tax Commission","url":"https://tax.utah.gov/"},"page":"/sales-tax-on-labor-by-state/utah/","kindQuotes":[],"answers":{"repairTPP":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Charges for labor to repair, clean, wash or renovate tangible personal property are subject to sales tax.","title":"Publication 42, Sales Tax Information for sales, installation and repair of tangible personal property attached to real property (Utah State Tax Commission)","url":"https://files.tax.utah.gov/tax/forms/pubs/pub-42.pdf","pageDate":"PDF dated 2026-08-13"},{"quote":"Labor to service, repair or renovate tangible personal property attached to real property, if the labor charges are separately stated on the invoice. If not, the entire charge for labor and parts is taxable.","title":"Publication 42 (Utah State Tax Commission)","url":"https://files.tax.utah.gov/tax/forms/pubs/pub-42.pdf","pageDate":"PDF dated 2026-08-13"},{"quote":"A dishwasher, freezer, microwave, refrigerator, stove, washer, dryer or similar item is not considered permanently attached even when affixed to real property and all repair charges are subject to tax.","title":"Publication 42 (Utah State Tax Commission)","url":"https://files.tax.utah.gov/tax/forms/pubs/pub-42.pdf","pageDate":"PDF dated 2026-08-13"},{"quote":"amounts paid or charged for services for repairs or renovations of tangible personal property","title":"Utah Code 59-12-103 Sales and use tax base","url":"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S103_2026050620260701.html","pageDate":"version effective 2026-07-01"}],"note":"Labor to repair, clean, wash or renovate a thing is taxed, and so are the parts. Appliances (dishwasher, refrigerator, stove, washer, dryer) count as things even when hooked up, so all repair charges on them are taxed.","dependsOn":null},"repairRealProperty":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Charges for the following services are exempt: Labor to service, repair, renovate or improve real property. Installation, if separately stated on an invoice.","title":"Publication 42 (Utah State Tax Commission)","url":"https://files.tax.utah.gov/tax/forms/pubs/pub-42.pdf","pageDate":"PDF dated 2026-08-13"},{"quote":"Under a furnish-and-install contract, the contractor buys all the building materials and installs them. The contractor must pay sales tax on the purchase of the building materials because the contractor is the last one to own them before they are converted to real property.","title":"Publication 42 (Utah State Tax Commission) - Example 1","url":"https://files.tax.utah.gov/tax/forms/pubs/pub-42.pdf","pageDate":"PDF dated 2026-08-13"}],"note":"Labor to service, repair, renovate or improve the building itself is exempt. You pay tax on the materials you buy and build in.","dependsOn":null},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Charges for the following services are exempt: Labor to service, repair, renovate or improve real property. Installation, if separately stated on an invoice.","title":"Publication 42 (Utah State Tax Commission)","url":"https://files.tax.utah.gov/tax/forms/pubs/pub-42.pdf","pageDate":"PDF dated 2026-08-13"},{"quote":"The contractor must pay sales tax on the purchase of the materials, while the transaction between the contractor and the real property owner is not taxable.","title":"Publication 42 (Utah State Tax Commission)","url":"https://files.tax.utah.gov/tax/forms/pubs/pub-42.pdf","pageDate":"PDF dated 2026-08-13"}],"note":"Installation labor is exempt if it is listed separately on the invoice.","dependsOn":null},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"The contractor must pay sales tax on the purchase of the materials, while the transaction between the contractor and the real property owner is not taxable.","title":"Publication 42 (Utah State Tax Commission)","url":"https://files.tax.utah.gov/tax/forms/pubs/pub-42.pdf","pageDate":"PDF dated 2026-08-13"},{"quote":"Under a furnish-and-install contract, the contractor buys all the building materials and installs them. The contractor must pay sales tax on the purchase of the building materials because the contractor is the last one to own them before they are converted to real property.","title":"Publication 42 (Utah State Tax Commission) - Example 1","url":"https://files.tax.utah.gov/tax/forms/pubs/pub-42.pdf","pageDate":"PDF dated 2026-08-13"}],"note":null,"dependsOn":null}}}},"VT":{"code":"VT","name":"Vermont","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"Vermont Secretary of State, Office of Professional Regulation (residential contractors); Dept. of Public Safety, Division of Fire Safety (trades)","url":"https://sos.vermont.gov/residential-contractors/"},"page":"/contractor-license-limits-by-state/vermont/","fields":{"handyman":{"label":"Small-job limit","cell":"Up to $10,000 per job (homes)","note":null,"why":null,"quotes":[{"quote":"A person shall register with the Office of Professional Regulation prior to contracting with a homeowner to perform residential construction in exchange for consideration of more than $10,000.00, including labor and materials.","title":"26 V.S.A. Chapter 106: Residential Contractors","url":"https://legislature.vermont.gov/statutes/fullchapter/26/106","pageDate":"Added 2021, No. 182 (Adj. Sess.), § 14, eff. July 1, 2022"},{"quote":"A person registered under this chapter shall execute a written contract prior to receiving a deposit or commencing residential construction work if the estimated value of the labor and materials exceeds $10,000.00.","title":"26 V.S.A. Chapter 106: Residential Contractors","url":"https://legislature.vermont.gov/statutes/fullchapter/26/106","pageDate":null},{"quote":"Registration for Residential Contractors is required as of April 1, 2023","title":"Residential Contractors - Vermont OPR","url":"https://sos.vermont.gov/residential-contractors/","pageDate":null}]},"generalContractor":{"label":"General contractors","cell":"State registration, homes only","note":null,"why":null,"quotes":[{"quote":"A person shall register with the Office of Professional Regulation prior to contracting with a homeowner to perform residential construction in exchange for consideration of more than $10,000.00, including labor and materials.","title":"26 V.S.A. Chapter 106: Residential Contractors","url":"https://legislature.vermont.gov/statutes/fullchapter/26/106","pageDate":"Added 2021, No. 182 (Adj. Sess.), § 14, eff. July 1, 2022"},{"quote":"Registration for Residential Contractors is required as of April 1, 2023","title":"Residential Contractors - Vermont OPR","url":"https://sos.vermont.gov/residential-contractors/","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"State license","note":null,"why":null,"quotes":[{"quote":"All plumbing and specialty work performed in Vermont shall be performed by persons licensed under this chapter except that a license shall not be required for the following types of work:","title":"26 V.S.A. Chapter 39: Plumbers and Plumbing","url":"https://legislature.vermont.gov/statutes/fullchapter/26/039","pageDate":null}]},"electrical":{"label":"Electrical","cell":"State license","note":null,"why":null,"quotes":[{"quote":"Any person who installs, replaces, or repairs any electrical installation except as provided in sections 882 and 910 of this title, without first obtaining an appropriate license under this subchapter ... shall be fined not more than $500.00 for each offense.","title":"26 V.S.A. Chapter 15: Electricians and Electrical Installations","url":"https://legislature.vermont.gov/statutes/fullchapter/26/015","pageDate":null}]},"hvac":{"label":"HVAC","cell":"State license · not fully confirmed","note":null,"why":"The details of the refrigeration and air-conditioning category and the oil and gas certifications were not checked.","quotes":[{"quote":"C3 - Refrigeration and Air Conditioning","title":"Vermont Division of Fire Safety - Licensing","url":"https://firesafety.vermont.gov/licensing","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Vermont Department of Taxes","url":"https://tax.vermont.gov/"},"page":"/sales-tax-on-labor-by-state/vermont/","kindQuotes":[],"answers":{"repairTPP":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"If labor is expended in repairing or altering existing property belonging to another to restore that item to its original condition or usefulness without producing new parts, the tax does not apply to the labor charge.","title":"Vermont Sales and Use Tax Regulations (effective January 1, 2019), Reg. 1.9771(3)-3","url":"https://tax.vermont.gov/sites/tax/files/documents/SU%20Regs%20Effective%201%201%2019.pdf","pageDate":"effective 2019-01-01"},{"quote":"Repair parts and accessories are subject to tax when sold to a retail customer, but installation and labor are not subject to tax. Be aware that if labor and materials are not separately stated, the entire amount charged to the customer becomes taxable.","title":"Vermont Sales and Use Tax Guide for the Automotive Repairs Industry (GB-1161)","url":"https://tax.vermont.gov/sites/tax/files/documents/GB-1161.pdf","pageDate":"October 2023"}],"note":"Labor to repair a thing back to its original condition is not taxed; the parts are.","dependsOn":"whether labor and parts are listed separately on the bill"},"repairRealProperty":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"When contractors incorporate tangible personal property (TPP) into buildings, structures, and landscapes, the contractor should not charge sales tax to the customer. ... the contractor should pay tax on the TPP at the time of purchase. The cost of service is not subject to sales tax.","title":"Contractors (Vermont Department of Taxes)","url":"https://tax.vermont.gov/business/industry/contractors","pageDate":null},{"quote":"Examples of real property improvements include electrical, plumbing, heating, ventilation, and cooling systems; carpentry; roofing; plastering; foundations; landscaping; and painting.","title":"Contractors (Vermont Department of Taxes)","url":"https://tax.vermont.gov/business/industry/contractors","pageDate":null},{"quote":"Although contractors cannot itemize the sales tax on their invoices, the invoices may include the statement: \"The contractor has paid all applicable Vermont taxes on materials used for this job.\"","title":"Contractors (Vermont Department of Taxes)","url":"https://tax.vermont.gov/business/industry/contractors","pageDate":null},{"quote":"Once the tangible personal property is incorporated into the real property, the sale of the real property is not subject to sales and use tax, regardless of whether the incorporated tangible personal property is itemized by the seller.","title":"Vermont Sales and Use Tax Regulations (effective January 1, 2019) - sales to contractors","url":"https://tax.vermont.gov/sites/tax/files/documents/SU%20Regs%20Effective%201%201%2019.pdf","pageDate":"effective 2019-01-01"}],"note":"You pay tax on materials when you buy them. You may not itemize sales tax on the invoice.","dependsOn":null},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"When contractors incorporate tangible personal property (TPP) into buildings, structures, and landscapes, the contractor should not charge sales tax to the customer. ... the contractor should pay tax on the TPP at the time of purchase. The cost of service is not subject to sales tax.","title":"Contractors (Vermont Department of Taxes)","url":"https://tax.vermont.gov/business/industry/contractors","pageDate":null},{"quote":"The following are excluded from the sales price when they are separately stated on the invoice, bill of sale, or similar document given to the purchaser: ... Charges for the installation of the property sold","title":"Vermont Sales and Use Tax Regulations (effective January 1, 2019) - sales price","url":"https://tax.vermont.gov/sites/tax/files/documents/SU%20Regs%20Effective%201%201%2019.pdf","pageDate":"effective 2019-01-01"}],"note":null,"dependsOn":null},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"When contractors incorporate tangible personal property (TPP) into buildings, structures, and landscapes, the contractor should not charge sales tax to the customer. ... the contractor should pay tax on the TPP at the time of purchase. The cost of service is not subject to sales tax.","title":"Contractors (Vermont Department of Taxes)","url":"https://tax.vermont.gov/business/industry/contractors","pageDate":null},{"quote":"Examples of real property improvements include electrical, plumbing, heating, ventilation, and cooling systems; carpentry; roofing; plastering; foundations; landscaping; and painting.","title":"Contractors (Vermont Department of Taxes)","url":"https://tax.vermont.gov/business/industry/contractors","pageDate":null},{"quote":"Although contractors cannot itemize the sales tax on their invoices, the invoices may include the statement: \"The contractor has paid all applicable Vermont taxes on materials used for this job.\"","title":"Contractors (Vermont Department of Taxes)","url":"https://tax.vermont.gov/business/industry/contractors","pageDate":null},{"quote":"Once the tangible personal property is incorporated into the real property, the sale of the real property is not subject to sales and use tax, regardless of whether the incorporated tangible personal property is itemized by the seller.","title":"Vermont Sales and Use Tax Regulations (effective January 1, 2019) - sales to contractors","url":"https://tax.vermont.gov/sites/tax/files/documents/SU%20Regs%20Effective%201%201%2019.pdf","pageDate":"effective 2019-01-01"}],"note":null,"dependsOn":null}}}},"VA":{"code":"VA","name":"Virginia","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"Virginia Board for Contractors / Board for Tradesmen (DPOR)","url":"https://www.dpor.virginia.gov/Boards/Contractors"},"page":"/contractor-license-limits-by-state/virginia/","fields":{"handyman":{"label":"Small-job limit","cell":"Up to $1,000 per job","note":"$1,000 or less per contract/project; above that a Class C (or higher) contractor license","why":null,"quotes":[{"quote":"\"Class C contractors\" perform or manage construction, removal, repair, or improvements when (i) the total value referred to in a single contract or project is over $1,000 but less than $30,000, or (ii) the total value of all such ... within any 12-month period is less than $250,000.","title":"Va. Code § 54.1-1100 Definitions","url":"https://law.lis.virginia.gov/vacode/title54.1/chapter11/section54.1-1100/","pageDate":null},{"quote":"Beginning July 1, 1995, no individual shall engage in, or offer to engage in, work as a tradesman as defined in § 54.1-1128 unless he has been licensed under the provisions of this article.","title":"Va. Code § 54.1-1129 Necessity for licensure","url":"https://law.lis.virginia.gov/vacode/title54.1/chapter11/section54.1-1129/","pageDate":null}]},"generalContractor":{"label":"General contractors","cell":"State license","note":null,"why":null,"quotes":[{"quote":"\"Class C contractors\" perform or manage construction, removal, repair, or improvements when (i) the total value referred to in a single contract or project is over $1,000 but less than $30,000, or (ii) the total value of all such ... within any 12-month period is less than $250,000.","title":"Va. Code § 54.1-1100 Definitions","url":"https://law.lis.virginia.gov/vacode/title54.1/chapter11/section54.1-1100/","pageDate":null},{"quote":"No person shall engage in, or offer to engage in, contracting work in the Commonwealth unless he has been licensed under the provisions of this chapter.","title":"Va. Code § 54.1-1103 Necessity for license","url":"https://law.lis.virginia.gov/vacode/title54.1/chapter11/section54.1-1103/","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"State license","note":"Tradesman license (Board for Tradesmen) required for plumbing; plumbing contractors also need a master tradesman.","why":null,"quotes":[{"quote":"The Board shall require a master tradesmen license as a condition of licensure for electrical, plumbing, and heating, ventilation, and air conditioning contractors.","title":"Va. Code § 54.1-1100 Definitions","url":"https://law.lis.virginia.gov/vacode/title54.1/chapter11/section54.1-1100/","pageDate":null},{"quote":"any individual who engages in, or offers to engage in, work for the general public for compensation in the trades of electrical, plumbing and heating, ventilation and air conditioning.","title":"Va. Code § 54.1-1128 Definitions (tradesman)","url":"https://law.lis.virginia.gov/vacode/title54.1/chapter11/section54.1-1128/","pageDate":null},{"quote":"Beginning July 1, 1995, no individual shall engage in, or offer to engage in, work as a tradesman as defined in § 54.1-1128 unless he has been licensed under the provisions of this article.","title":"Va. Code § 54.1-1129 Necessity for licensure","url":"https://law.lis.virginia.gov/vacode/title54.1/chapter11/section54.1-1129/","pageDate":null}]},"electrical":{"label":"Electrical","cell":"State license","note":"Tradesman license required for electrical work; electrical contractors need a master tradesman.","why":null,"quotes":[{"quote":"The Board shall require a master tradesmen license as a condition of licensure for electrical, plumbing, and heating, ventilation, and air conditioning contractors.","title":"Va. Code § 54.1-1100 Definitions","url":"https://law.lis.virginia.gov/vacode/title54.1/chapter11/section54.1-1100/","pageDate":null},{"quote":"any individual who engages in, or offers to engage in, work for the general public for compensation in the trades of electrical, plumbing and heating, ventilation and air conditioning.","title":"Va. Code § 54.1-1128 Definitions (tradesman)","url":"https://law.lis.virginia.gov/vacode/title54.1/chapter11/section54.1-1128/","pageDate":null},{"quote":"Beginning July 1, 1995, no individual shall engage in, or offer to engage in, work as a tradesman as defined in § 54.1-1128 unless he has been licensed under the provisions of this article.","title":"Va. Code § 54.1-1129 Necessity for licensure","url":"https://law.lis.virginia.gov/vacode/title54.1/chapter11/section54.1-1129/","pageDate":null}]},"hvac":{"label":"HVAC","cell":"State license","note":"Heating, ventilation and air conditioning is a tradesman license; HVAC contractors need a master tradesman.","why":null,"quotes":[{"quote":"The Board shall require a master tradesmen license as a condition of licensure for electrical, plumbing, and heating, ventilation, and air conditioning contractors.","title":"Va. Code § 54.1-1100 Definitions","url":"https://law.lis.virginia.gov/vacode/title54.1/chapter11/section54.1-1100/","pageDate":null},{"quote":"any individual who engages in, or offers to engage in, work for the general public for compensation in the trades of electrical, plumbing and heating, ventilation and air conditioning.","title":"Va. Code § 54.1-1128 Definitions (tradesman)","url":"https://law.lis.virginia.gov/vacode/title54.1/chapter11/section54.1-1128/","pageDate":null},{"quote":"Beginning July 1, 1995, no individual shall engage in, or offer to engage in, work as a tradesman as defined in § 54.1-1128 unless he has been licensed under the provisions of this article.","title":"Va. Code § 54.1-1129 Necessity for licensure","url":"https://law.lis.virginia.gov/vacode/title54.1/chapter11/section54.1-1129/","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Virginia Tax","url":"https://www.tax.virginia.gov/"},"page":"/sales-tax-on-labor-by-state/virginia/","kindQuotes":[],"answers":{"repairTPP":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"If the dealer performing the repair work does not separately state, itemize or segregate at a fixed or retail price, the parts, materials and supplies sold, the tax will apply to the total charge including repair labor.","title":"23VAC10-210-3050 Repair businesses","url":"https://law.lis.virginia.gov/admincode/title23/agency10/chapter210/section3050/","pageDate":null},{"quote":"An amount separately charged for labor or services rendered in installing, applying, remodeling, or repairing property sold or rented.","title":"Code of Virginia 58.1-609.5 Service exemptions","url":"https://law.lis.virginia.gov/vacode/title58.1/chapter6/section58.1-609.5/","pageDate":null}],"note":"Labor is not taxed if you charge it separately. If you don't list parts separately from labor, the whole bill, labor included, is taxed.","dependsOn":"whether parts and labor are listed separately on the bill"},"repairRealProperty":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Unless otherwise noted, the law treats every contractor as the user or consumer of all tangible personal property furnished to the contractor or by the contractor in connection with real property construction, reconstruction, installation, repair, and similar contracts.","title":"23VAC10-210-410 Contractors","url":"https://law.lis.virginia.gov/admincode/title23/agency10/chapter210/section410/","pageDate":null},{"quote":"A contractor is defined as any person who contracts to perform construction, reconstruction, installation, repair, or any other service with respect to real estate or fixtures thereon","title":"23VAC10-210-410 Contractors","url":"https://law.lis.virginia.gov/admincode/title23/agency10/chapter210/section410/","pageDate":null}],"note":null,"dependsOn":null},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"An amount separately charged for labor or services rendered in installing, applying, remodeling, or repairing property sold or rented.","title":"Code of Virginia 58.1-609.5 Service exemptions","url":"https://law.lis.virginia.gov/vacode/title58.1/chapter6/section58.1-609.5/","pageDate":null},{"quote":"Unless otherwise noted, the law treats every contractor as the user or consumer of all tangible personal property furnished to the contractor or by the contractor in connection with real property construction, reconstruction, installation, repair, and similar contracts.","title":"23VAC10-210-410 Contractors","url":"https://law.lis.virginia.gov/admincode/title23/agency10/chapter210/section410/","pageDate":null},{"quote":"A contractor is defined as any person who contracts to perform construction, reconstruction, installation, repair, or any other service with respect to real estate or fixtures thereon","title":"23VAC10-210-410 Contractors","url":"https://law.lis.virginia.gov/admincode/title23/agency10/chapter210/section410/","pageDate":null},{"quote":"The tax does not apply to installation charges when separately stated on a sales invoice. If the installation charge is not separately stated, the tax must be computed on the total charge.","title":"23VAC10-210-410 Contractors, H. Retailer selling and installing","url":"https://law.lis.virginia.gov/admincode/title23/agency10/chapter210/section410/","pageDate":null}],"note":"Selling an item and installing it as a retailer: charge tax on the item; installation listed separately is not taxed, but if it isn't separate, tax applies to the total.","dependsOn":"whether you act as a contractor (work on real estate or fixtures) or as a retailer selling and installing, and whether installation is listed separately"},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Unless otherwise noted, the law treats every contractor as the user or consumer of all tangible personal property furnished to the contractor or by the contractor in connection with real property construction, reconstruction, installation, repair, and similar contracts.","title":"23VAC10-210-410 Contractors","url":"https://law.lis.virginia.gov/admincode/title23/agency10/chapter210/section410/","pageDate":null}],"note":null,"dependsOn":null}}}},"WA":{"code":"WA","name":"Washington","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"Washington State Department of Labor & Industries (L&I) - Contractor Registration","url":"https://lni.wa.gov/licensing-permits/contractors/register-as-a-contractor/"},"page":"/contractor-license-limits-by-state/washington/","fields":{"handyman":{"label":"Small-job limit","cell":"Under $500 per job","note":null,"why":null,"quotes":[{"quote":"Any work or operation on one undertaking or project by one or more contracts, the aggregate contract price of which for labor and materials and all other items is less than five hundred dollars, such work or operations being considered as of a casual, minor, or inconsequential nature.","title":"RCW 18.27.090 Exemptions","url":"https://app.leg.wa.gov/RCW/default.aspx?cite=18.27.090","pageDate":null},{"quote":"The exemption prescribed in this subsection does not apply to a person who advertises or puts out any sign or card or other device which might indicate to the public that he or she is a contractor","title":"RCW 18.27.090 Exemptions","url":"https://app.leg.wa.gov/RCW/default.aspx?cite=18.27.090","pageDate":null},{"quote":"To work in the electrical construction trade in Washington, you must have a valid electrician certificate issued by L&I.","title":"L&I - Electrician","url":"https://lni.wa.gov/licensing-permits/electrical/electrical-licensing-exams-education/electrician","pageDate":null},{"quote":"Only L&I-certified plumbers can legally perform plumbing work on someone else's property.","title":"L&I - Plumbing","url":"https://lni.wa.gov/licensing-permits/plumbing/","pageDate":null}]},"generalContractor":{"label":"General contractors","cell":"State registration","note":null,"why":null,"quotes":[{"quote":"Any work or operation on one undertaking or project by one or more contracts, the aggregate contract price of which for labor and materials and all other items is less than five hundred dollars, such work or operations being considered as of a casual, minor, or inconsequential nature.","title":"RCW 18.27.090 Exemptions","url":"https://app.leg.wa.gov/RCW/default.aspx?cite=18.27.090","pageDate":null},{"quote":"Washington State requires all construction contractors to register with L&I.","title":"L&I - Register as a contractor","url":"https://lni.wa.gov/licensing-permits/contractors/register-as-a-contractor/","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"State license","note":null,"why":null,"quotes":[{"quote":"Only L&I-certified plumbers can legally perform plumbing work on someone else's property.","title":"L&I - Plumbing","url":"https://lni.wa.gov/licensing-permits/plumbing/","pageDate":null}]},"electrical":{"label":"Electrical","cell":"State license","note":null,"why":null,"quotes":[{"quote":"To work in the electrical construction trade in Washington, you must have a valid electrician certificate issued by L&I.","title":"L&I - Electrician","url":"https://lni.wa.gov/licensing-permits/electrical/electrical-licensing-exams-education/electrician","pageDate":null}]},"hvac":{"label":"HVAC","cell":"Only the electrical part needs a state certificate · not fully confirmed","note":null,"why":"No state page says in words that there is no separate HVAC license.","quotes":[{"quote":"Install, repair, replace, and maintain HVAC/refrigeration: Telecommunications, Class 2 low-voltage control circuit wiring/components in all residential occupancies","title":"WAC 296-46B-920 Electrical/telecommunications license/certificate types and scope of work","url":"https://app.leg.wa.gov/wac/default.aspx?cite=296-46B-920","pageDate":"Effective April 1, 2024 (WSR 24-05-085)"}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Washington State Department of Revenue","url":"https://dor.wa.gov/"},"page":"/sales-tax-on-labor-by-state/washington/","kindQuotes":[],"answers":{"repairTPP":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"The installing, repairing, cleaning, altering, imprinting, or improving of tangible personal property of or for consumers","title":"RCW 82.04.050","url":"https://app.leg.wa.gov/RCW/default.aspx?cite=82.04.050","pageDate":"current version"},{"quote":"are required to collect the retail sales tax upon the total charge made for the rendition of such services, even though no tangible personal property in the form of materials or supplies is sold or used in connection therewith","title":"WAC 458-20-173 Installing, cleaning, repairing or otherwise altering or improving personal property of consumers","url":"https://app.leg.wa.gov/WAC/default.aspx?cite=458-20-173","pageDate":null},{"quote":"In general, the repairing of any personal property, such as radios, refrigerators, machines, watches and jewelry and other articles.","title":"WAC 458-20-173","url":"https://app.leg.wa.gov/WAC/default.aspx?cite=458-20-173","pageDate":null}],"note":null,"dependsOn":null},"repairRealProperty":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"The constructing, repairing, decorating, or improving of new or existing buildings or other structures under, upon, or above real property of or for consumers, including the installing or attaching of any article of tangible personal property therein or thereto, whether or not such personal property becomes a part of the realty by virtue of installation","title":"RCW 82.04.050 'Sale at retail,' 'retail sale'","url":"https://app.leg.wa.gov/RCW/default.aspx?cite=82.04.050","pageDate":"current version (amended 2026 c 238)"},{"quote":"The cleaning, fumigating, razing, or moving of existing buildings or structures, but does not include the charge made for janitorial services","title":"RCW 82.04.050","url":"https://app.leg.wa.gov/RCW/default.aspx?cite=82.04.050","pageDate":"current version"},{"quote":"Prime contractors are required to collect from consumers the retail sales tax measured by the full contract price.","title":"WAC 458-20-170 Constructing and repairing of new or existing buildings","url":"https://app.leg.wa.gov/WAC/default.aspx?cite=458-20-170","pageDate":"filed 9/8/87"},{"quote":"Prime contractors must collect retail sales tax from the landowner on the gross contract price (without deduction of costs incurred). Billing invoices must separately state the sales tax.","title":"Custom construction (WA Department of Revenue industry guide)","url":"https://dor.wa.gov/education/industry-guides/construction/custom-construction","pageDate":null}],"note":"Repairing a building for the owner is a retail sale. Janitorial services are the exception (not retail sales).","dependsOn":null},"installation":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"The constructing, repairing, decorating, or improving of new or existing buildings or other structures under, upon, or above real property of or for consumers, including the installing or attaching of any article of tangible personal property therein or thereto, whether or not such personal property becomes a part of the realty by virtue of installation","title":"RCW 82.04.050 'Sale at retail,' 'retail sale'","url":"https://app.leg.wa.gov/RCW/default.aspx?cite=82.04.050","pageDate":"current version (amended 2026 c 238)"},{"quote":"The installing, repairing, cleaning, altering, imprinting, or improving of tangible personal property of or for consumers","title":"RCW 82.04.050","url":"https://app.leg.wa.gov/RCW/default.aspx?cite=82.04.050","pageDate":"current version"}],"note":null,"dependsOn":null},"newConstruction":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"The constructing, repairing, decorating, or improving of new or existing buildings or other structures under, upon, or above real property of or for consumers, including the installing or attaching of any article of tangible personal property therein or thereto, whether or not such personal property becomes a part of the realty by virtue of installation","title":"RCW 82.04.050 'Sale at retail,' 'retail sale'","url":"https://app.leg.wa.gov/RCW/default.aspx?cite=82.04.050","pageDate":"current version (amended 2026 c 238)"},{"quote":"Prime contractors are required to collect from consumers the retail sales tax measured by the full contract price.","title":"WAC 458-20-170 Constructing and repairing of new or existing buildings","url":"https://app.leg.wa.gov/WAC/default.aspx?cite=458-20-170","pageDate":"filed 9/8/87"},{"quote":"Neither does the sales tax apply to such sales, since such a sale involves no charge made for construction for a consumer, but the price paid is for the sale of real estate.","title":"WAC 458-20-170","url":"https://app.leg.wa.gov/WAC/default.aspx?cite=458-20-170","pageDate":"filed 9/8/87"},{"quote":"Prime contractors must collect retail sales tax from the landowner on the gross contract price (without deduction of costs incurred). Billing invoices must separately state the sales tax.","title":"Custom construction (WA Department of Revenue industry guide)","url":"https://dor.wa.gov/education/industry-guides/construction/custom-construction","pageDate":null}],"note":null,"dependsOn":null}}}},"WV":{"code":"WV","name":"West Virginia","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"West Virginia Contractor Licensing Board","url":"https://wvclboard.wv.gov/"},"page":"/contractor-license-limits-by-state/west-virginia/","fields":{"handyman":{"label":"Small-job limit","cell":"Under $5,000 per job (homes)","note":null,"why":null,"quotes":[{"quote":"...to construct, alter, repair, add to, subtract from, improve, move, wreck, or demolish any building... where the cost of the undertaking is $5,000 or more for residential work or $25,000 or more for commercial work.","title":"W. Va. Code § 30-42-3. Definitions.","url":"https://code.wvlegislature.gov/30-42-3/","pageDate":null},{"quote":"A person who performs landscaping or painting services for commercial or residential customers.","title":"W. Va. Code § 30-42-3. Definitions. (exclusions)","url":"https://code.wvlegislature.gov/30-42-3/","pageDate":null},{"quote":"A person who personally performs construction work on the site of real property which the person owns or leases.","title":"W. Va. Code § 30-42-3. Definitions. (exclusions)","url":"https://code.wvlegislature.gov/30-42-3/","pageDate":null},{"quote":"No person may engage in this state in any activity as a contractor or submit a bid to perform work as a contractor, as defined in this article, unless that person holds a license issued under the provisions of this article.","title":"W. Va. Code § 30-42-6","url":"https://code.wvlegislature.gov/30-42-6/","pageDate":null},{"quote":"Removing persons who perform drywall services from definition of \"contractor\" in Contractor Licensing Act","title":"SB 65 (2026 RS) bill history","url":"https://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=65&year=2026&sessiontype=RS&btype=bill","pageDate":"last action 02/23/26 (to House Government Organization)"}]},"generalContractor":{"label":"General contractors","cell":"State license","note":"State contractor license from the WV Contractor Licensing Board required where the cost of the undertaking is $5,000 or more for residential work or $25,000 or more for commercial work.","why":null,"quotes":[{"quote":"...to construct, alter, repair, add to, subtract from, improve, move, wreck, or demolish any building... where the cost of the undertaking is $5,000 or more for residential work or $25,000 or more for commercial work.","title":"W. Va. Code § 30-42-3. Definitions.","url":"https://code.wvlegislature.gov/30-42-3/","pageDate":null},{"quote":"No person may engage in this state in any activity as a contractor or submit a bid to perform work as a contractor, as defined in this article, unless that person holds a license issued under the provisions of this article.","title":"W. Va. Code § 30-42-6","url":"https://code.wvlegislature.gov/30-42-6/","pageDate":null},{"quote":"No person licensed under the provisions of this article may perform contracting work of an aggregate value of $10,000 or more, including materials and labor, without a written contract...","title":"W. Va. Code § 30-42-10. Prerequisites to obtaining building permit; mandatory written contracts.","url":"https://code.wvlegislature.gov/30-42-10/","pageDate":null},{"quote":"[Repealed.]","title":"W. Va. Code § 21-11-3. Definitions. [Repealed.]","url":"https://code.wvlegislature.gov/21-11-3/","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"State license","note":null,"why":null,"quotes":[{"quote":"On and after January 1, 2009, a person performing or offering to perform plumbing work in this state shall have a license issued by the Commissioner of Labor, in accordance with the provisions of this article.","title":"W. Va. Code § 21-14-3","url":"https://code.wvlegislature.gov/21-14-3/","pageDate":null}]},"electrical":{"label":"Electrical","cell":"State license","note":null,"why":null,"quotes":[{"quote":"no electrical work may be performed, offered, or engaged in for compensation or hire within the state of West Virginia by any person, firm, or corporation unless such person, firm, or corporation possesses a license and a certificate issued by the State Fire Marshal","title":"W. Va. Code § 29-3B-2","url":"https://code.wvlegislature.gov/29-3B-2/","pageDate":null}]},"hvac":{"label":"HVAC","cell":"State license","note":null,"why":null,"quotes":[{"quote":"On and after January 1, 2016, a person performing or offering to perform work on a heating, ventilating, and cooling system in this state shall have a license issued by the Commissioner of Labor...","title":"W. Va. Code § 21-16-3","url":"https://code.wvlegislature.gov/21-16-3/","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"West Virginia State Tax Department","url":"https://tax.wv.gov/"},"page":"/sales-tax-on-labor-by-state/west-virginia/","kindQuotes":[],"answers":{"repairTPP":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Repair, Maintenance or Installation of Tangible Personal Property (TAXABLE) Capital Improvement (EXEMPT)","title":"TSD 310 (WV Tax Division) - table","url":"https://tax.wv.gov/Documents/TSD/tsd310.pdf","pageDate":"Rev. July 2026"},{"quote":"The provisions of this article apply not only to selling tangible personal property and custom software, but also to the furnishing of all services, except professional and personal services","title":"W. Va. Code 11-15-8 Furnishing of services included; exceptions","url":"https://code.wvlegislature.gov/11-15-8/","pageDate":null}],"note":null,"dependsOn":null},"repairRealProperty":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"If the end result of the [service] is a capital improvement to real property, the service is considered to be \"contracting\" and is not taxable. If the end result is a non-capital improvement, repair, alteration, or maintenance of real property, the service is taxable.","title":"TSD 310 Capital Improvement Rule: Sales and Use Tax for Construction Trades (WV Tax Division)","url":"https://tax.wv.gov/Documents/TSD/tsd310.pdf","pageDate":"Rev. July 2026"},{"quote":"Persons who make alterations, repairs, improvements or decorations to buildings, structures or real property that are not capital improvements are providing \"taxable services\" and must collect the sales tax from their customers on both the labor and materials used in providing the taxable services.","title":"TSD 310 (WV Tax Division)","url":"https://tax.wv.gov/Documents/TSD/tsd310.pdf","pageDate":"Rev. July 2026"},{"quote":"Contracting-The construction, alteration, repair, improvement or decoration of real property, but only when the work performed results in a \"capital improvement\" to the real property. All other construction trade activities are subject to the sales tax unless otherwise exempt.","title":"TSD 300 Sales and Use Tax Exemptions (WV Tax Division)","url":"https://tax.wv.gov/documents/tsd/tsd300.pdf","pageDate":"Rev. January 2026"}],"note":"Repairs, maintenance, alterations and decorations to a building that are NOT capital improvements are taxable services: collect sales tax from the customer on both labor and materials.","dependsOn":null},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"If the end result of the [service] is a capital improvement to real property, the service is considered to be \"contracting\" and is not taxable. If the end result is a non-capital improvement, repair, alteration, or maintenance of real property, the service is taxable.","title":"TSD 310 Capital Improvement Rule: Sales and Use Tax for Construction Trades (WV Tax Division)","url":"https://tax.wv.gov/Documents/TSD/tsd310.pdf","pageDate":"Rev. July 2026"},{"quote":"A capital improvement is any addition or alteration to real property that meets the following requirements: 1) It substantially adds to the value of real property or appreciably prolongs the useful life of the real property; 2) It becomes part of the real property or is permanently affixed to the real property","title":"TSD 310 (WV Tax Division) - definition","url":"https://tax.wv.gov/Documents/TSD/tsd310.pdf","pageDate":"Rev. July 2026"},{"quote":"Repair, Maintenance or Installation of Tangible Personal Property (TAXABLE) Capital Improvement (EXEMPT)","title":"TSD 310 (WV Tax Division) - table","url":"https://tax.wv.gov/Documents/TSD/tsd310.pdf","pageDate":"Rev. July 2026"},{"quote":"*taxable when sold and installed by a retail dealer and the installation is incidental to the sale of the appliance","title":"TSD 310 (WV Tax Division) - table note","url":"https://tax.wv.gov/Documents/TSD/tsd310.pdf","pageDate":"Rev. July 2026"}],"note":null,"dependsOn":"whether the end result is a capital improvement (permanent, adds value or prolongs life) or a non-capital installation/repair"},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"If the end result of the [service] is a capital improvement to real property, the service is considered to be \"contracting\" and is not taxable. If the end result is a non-capital improvement, repair, alteration, or maintenance of real property, the service is taxable.","title":"TSD 310 Capital Improvement Rule: Sales and Use Tax for Construction Trades (WV Tax Division)","url":"https://tax.wv.gov/Documents/TSD/tsd310.pdf","pageDate":"Rev. July 2026"},{"quote":"However, contractors making capital improvements must generally pay sales or use tax on all machinery, equipment, tools, and materials they purchase for use in their business and for use or consumption in making the capital improvements.","title":"TSD 310 (WV Tax Division)","url":"https://tax.wv.gov/Documents/TSD/tsd310.pdf","pageDate":"Rev. July 2026"},{"quote":"Contracting-The construction, alteration, repair, improvement or decoration of real property, but only when the work performed results in a \"capital improvement\" to the real property. All other construction trade activities are subject to the sales tax unless otherwise exempt.","title":"TSD 300 Sales and Use Tax Exemptions (WV Tax Division)","url":"https://tax.wv.gov/documents/tsd/tsd300.pdf","pageDate":"Rev. January 2026"}],"note":"You pay sales or use tax on the materials, tools and equipment you buy for the job.","dependsOn":null}}}},"WI":{"code":"WI","name":"Wisconsin","license":{"checked":"2026-11-06","confirmed":true,"board":{"name":"Wisconsin Department of Safety and Professional Services (DSPS)","url":"https://dsps.wi.gov/a-z-professions-list/dwelling-contractor-dc/"},"page":"/contractor-license-limits-by-state/wisconsin/","fields":{"handyman":{"label":"Small-job limit","cell":"No dollar limit: a state certification is needed to pull a home building permit","note":null,"why":null,"quotes":[{"quote":"no person may obtain a building permit unless the person annually obtains from the department a certificate of financial responsibility showing that the person is in compliance with sub. (2)...","title":"Wis. Stat. § 101.654(1)","url":"https://docs.legis.wisconsin.gov/document/statutes/101.654(1)(b)","pageDate":null},{"quote":"Paragraph (a) does not apply to an owner of a dwelling who resides or will reside in the dwelling and who applies for a building permit to perform work on that dwelling.","title":"Wis. Stat. § 101.654(1)(b)","url":"https://docs.legis.wisconsin.gov/document/statutes/101.654(1)(b)","pageDate":null},{"quote":"For the owner, partner, or chief executive of a contracting business seeking certification to obtain building permits for one- and two-family dwellings for the first time.","title":"Dwelling Contractor (DC) - DSPS","url":"https://dsps.wi.gov/a-z-professions-list/dwelling-contractor-dc/","pageDate":null}]},"generalContractor":{"label":"General contractors","cell":"State certification to pull home building permits","note":"Anyone obtaining a building permit for a one- or two-family dwelling must hold a Dwelling Contractor (or Dwelling Contractor – Restricted) certification and hold or employ a Dwelling Contractor Qualifier.","why":null,"quotes":[{"quote":"no person may obtain a building permit unless the person annually obtains from the department a certificate of financial responsibility showing that the person is in compliance with sub. (2)...","title":"Wis. Stat. § 101.654(1)","url":"https://docs.legis.wisconsin.gov/document/statutes/101.654(1)(b)","pageDate":null},{"quote":"Paragraph (a) does not apply to an owner of a dwelling who resides or will reside in the dwelling and who applies for a building permit to perform work on that dwelling.","title":"Wis. Stat. § 101.654(1)(b)","url":"https://docs.legis.wisconsin.gov/document/statutes/101.654(1)(b)","pageDate":null},{"quote":"Holds one of the following credentials issued by the department: A dwelling contractor certification ... A dwelling contractor — restricted certification","title":"Wis. Admin. Code SPS 305.31 Dwelling contractor","url":"https://docs.legis.wisconsin.gov/code/admin_code/sps/safety_and_buildings_and_environment/301_319/305/iii/31","pageDate":null},{"quote":"For the owner, partner, or chief executive of a contracting business seeking certification to obtain building permits for one- and two-family dwellings for the first time.","title":"Dwelling Contractor (DC) - DSPS","url":"https://dsps.wi.gov/a-z-professions-list/dwelling-contractor-dc/","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"State license","note":null,"why":null,"quotes":[{"quote":"No person may engage in or work at plumbing in the state unless licensed to do so by the department.","title":"Wis. Stat. § 145.06","url":"https://docs.legis.wisconsin.gov/statutes/statutes/145/06","pageDate":null}]},"electrical":{"label":"Electrical","cell":"State license","note":null,"why":null,"quotes":[{"quote":"No person may engage in the business of installing, repairing, or maintaining electrical wiring unless the person is licensed as an electrical contractor by the department.","title":"Wis. Stat. § 101.862","url":"https://docs.legis.wisconsin.gov/document/statutes/101.862","pageDate":null},{"quote":"No person may install, repair, or maintain electrical wiring unless the person is licensed as an electrician by the department or unless the person is enrolled as a registered electrician by the department.","title":"Wis. Stat. § 101.862","url":"https://docs.legis.wisconsin.gov/document/statutes/101.862","pageDate":null}]},"hvac":{"label":"HVAC","cell":"State license","note":null,"why":null,"quotes":[{"quote":"No person, entity, or business may engage or offer to engage in installing or servicing heating, ventilating, or air conditioning equipment, unless the person, entity, or business holds a registration issued by the department as a registered HVAC contractor.","title":"Wis. Admin. Code SPS 305.70 HVAC contractors","url":"https://docs.legis.wisconsin.gov/code/admin_code/sps/safety_and_buildings_and_environment/301_319/305/vii/70","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Wisconsin Department of Revenue","url":"https://www.revenue.wi.gov/"},"page":"/sales-tax-on-labor-by-state/wisconsin/","kindQuotes":[],"answers":{"repairTPP":{"word":"Taxed","label":"Taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"For example, the charges for both labor and parts for repairing a window air conditioner are taxable. A contractor's charges for improvements to real estate are not subject to sales tax on either materials or labor.","title":"Publication 207 (Wisconsin DOR)","url":"https://www.revenue.wi.gov/dor%20publications/pb207.pdf","pageDate":"Publication 207 (1/19)"}],"note":null,"dependsOn":null},"repairRealProperty":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"When a contractor is a consumer, its sales price from labor and material related to real property construction activities is not subject to sales tax. Note: A contractor who performs a real property construction activity is not permitted to collect sales tax from its customers","title":"Sales and Use Tax Information for Contractors, Publication 207 (Wisconsin DOR)","url":"https://www.revenue.wi.gov/dor%20publications/pb207.pdf","pageDate":"Publication 207 (1/19), with rate notices through 2025"},{"quote":"For example, the charges for both labor and parts for repairing a window air conditioner are taxable. A contractor's charges for improvements to real estate are not subject to sales tax on either materials or labor.","title":"Publication 207 (Wisconsin DOR)","url":"https://www.revenue.wi.gov/dor%20publications/pb207.pdf","pageDate":"Publication 207 (1/19)"},{"quote":"A contractor repairs a furnace in a customer's residence for $100. ... The entire $100 is subject to sales tax as the contractor's sales price from this transaction.","title":"Publication 207 (Wisconsin DOR) - furnace repair example","url":"https://www.revenue.wi.gov/dor%20publications/pb207.pdf","pageDate":"Publication 207 (1/19)"},{"quote":"A contractor's sales price, which includes, both the labor and materials, for repairing, servicing, altering, fitting, cleaning, painting, coating, towing, inspecting, and maintaining the items listed below are taxable, regardless of whether the service may be considered an addition to or a capital improvement of real property and even though the original installation may have been a real property improvement.","title":"Publication 207 (Wisconsin DOR) - Part 3.A","url":"https://www.revenue.wi.gov/dor%20publications/pb207.pdf","pageDate":"Publication 207 (1/19)"},{"quote":"A contractor’s sales price, which includes, both the labor and materials, for repairing, servicing, altering, fitting, cleaning, painting, coating, towing, inspecting, and maintaining the items listed below are taxable, regardless of whether the service ... be considered an addition to or a capital improvement of real property and even though the original installation may have been a real property improvement. Such items are: • air conditioners • awnings • bar equipment • bathroom fixtures • blinds • boilers • burglar alarm and fire alarm fixtures • carpeting and rugs • clothes dryers ... • clothes washers • coolers • dehumidifiers • dishwashers ... • freezers • furnaces • furniture and furnishings • garbage disposal units ... • refrigerators • sinks • stoves ... • water conditioners and softeners • water heaters • water pumps","title":"Sales and Use Tax Information for Contractors, Publication 207 (Wisconsin DOR)","url":"https://www.revenue.wi.gov/dor%20publications/pb207.pdf","pageDate":"Publication 207 (1/19), with rate notices through 2025"}],"note":"But repairing or maintaining certain built-in items is always taxable, labor included, even in a home: furnaces, boilers, water heaters, water pumps, water softeners, air conditioners, sinks, bathroom fixtures, garbage disposals, dishwashers, refrigerators, stoves, alarm fixtures, carpeting and more. Example from the state: a $100 furnace repair in a home is fully taxable.","dependsOn":"whether the item repaired is on the state's list of property treated as personal property for repair purposes (furnaces, water heaters, sinks, bathroom fixtures, A/C, etc.)"},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"A contractor is installing a furnace in a customer's residence. The contractor is the consumer of the furnace and must pay sales or use tax on its purchase of the furnace. The contractor's charge to the customer for the labor and materials used in installing the furnace is not taxable.","title":"Publication 207 (Wisconsin DOR) - furnace installation example","url":"https://www.revenue.wi.gov/dor%20publications/pb207.pdf","pageDate":"Publication 207 (1/19)"},{"quote":"Selling or installing property which remains personal property after installation.","title":"Publication 207 (Wisconsin DOR) - contractor as retailer","url":"https://www.revenue.wi.gov/dor%20publications/pb207.pdf","pageDate":"Publication 207 (1/19)"},{"quote":"The new walls and flooring are real property improvements; thus, the contractor's charges for labor and material in installing these items are not taxable. The charge for installing the built-in dishwasher, grill, and vent hood is a taxable retail sale.","title":"Publication 207 (Wisconsin DOR) - kitchen example","url":"https://www.revenue.wi.gov/dor%20publications/pb207.pdf","pageDate":"Publication 207 (1/19)"}],"note":null,"dependsOn":"whether the installed item becomes real property or remains personal property after installation"},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"When a contractor is a consumer, its sales price from labor and material related to real property construction activities is not subject to sales tax. Note: A contractor who performs a real property construction activity is not permitted to collect sales tax from its customers","title":"Sales and Use Tax Information for Contractors, Publication 207 (Wisconsin DOR)","url":"https://www.revenue.wi.gov/dor%20publications/pb207.pdf","pageDate":"Publication 207 (1/19), with rate notices through 2025"},{"quote":"For example, the charges for both labor and parts for repairing a window air conditioner are taxable. A contractor's charges for improvements to real estate are not subject to sales tax on either materials or labor.","title":"Publication 207 (Wisconsin DOR)","url":"https://www.revenue.wi.gov/dor%20publications/pb207.pdf","pageDate":"Publication 207 (1/19)"}],"note":"Building or improving real property: your charge to the customer is not taxed (you may not collect sales tax on it). You pay sales or use tax on materials when you buy them.","dependsOn":null}}}},"WY":{"code":"WY","name":"Wyoming","license":{"checked":"2026-11-06","confirmed":false,"board":{"name":"No statewide contractor board; electrical only: Wyoming Department of Fire Prevention and Electrical Safety (State Fire Marshal)","url":"https://wsfm.wyo.gov/electrical-safety/licensing"},"page":"/contractor-license-limits-by-state/wyoming/","fields":{"handyman":{"label":"Small-job limit","cell":"No statewide license found — check with the board and your city or county","note":null,"why":"No state page says in words that Wyoming has no state contractor, plumbing or HVAC license; they are missing from the state's list of licensed occupations, and cities license them.","quotes":[{"quote":"Electrician","title":"List of Licensed Occupations - WYO LMI (Wyoming Department of Workforce Services)","url":"https://doe.state.wy.us/lmi/dir_lic/licensed_occupations_list.htm","pageDate":"links to 2023 directory"}]},"generalContractor":{"label":"General contractors","cell":"No statewide license found — check with the board and your city or county","note":null,"why":"No state page says in words that Wyoming has no state contractor, plumbing or HVAC license; they are missing from the state's list of licensed occupations, and cities license them.","quotes":[{"quote":"Electrician","title":"List of Licensed Occupations - WYO LMI (Wyoming Department of Workforce Services)","url":"https://doe.state.wy.us/lmi/dir_lic/licensed_occupations_list.htm","pageDate":"links to 2023 directory"},{"quote":"Applications for General/Sub and Plumbing/Mechanical/Individual Contractor Licenses must be completed in full.","title":"Contractor Licensing - City of Casper","url":"https://www.casperwy.gov/services/building_and_inspections/contractor_licensing/","pageDate":null}]},"plumbing":{"label":"Plumbing","cell":"No statewide license found — check with the board and your city or county","note":null,"why":"No state page says in words that Wyoming has no state contractor, plumbing or HVAC license; they are missing from the state's list of licensed occupations, and cities license them.","quotes":[{"quote":"Electrician","title":"List of Licensed Occupations - WYO LMI (Wyoming Department of Workforce Services)","url":"https://doe.state.wy.us/lmi/dir_lic/licensed_occupations_list.htm","pageDate":"links to 2023 directory"},{"quote":"Applications for General/Sub and Plumbing/Mechanical/Individual Contractor Licenses must be completed in full.","title":"Contractor Licensing - City of Casper","url":"https://www.casperwy.gov/services/building_and_inspections/contractor_licensing/","pageDate":null},{"quote":"MECHANICAL CONTRACTOR: authorizes the contractor to conduct, carry on or engage in the business of heating, ventilation, air conditioning, refrigeration and associated sheet metal work.","title":"Contractor Licensing - Plumbing/Mechanical/Individual - City of Casper","url":"https://www.casperwy.gov/services/building_and_inspections/contractor_licensing/individual_contractors.php","pageDate":null}]},"electrical":{"label":"Electrical","cell":"State license","note":null,"why":null,"quotes":[{"quote":"Licensed electrical contractors employing licensed master or journeymen electricians, or registered apprentice electricians supervised by a licensed master or journeyman electrician shall install all electrical equipment.","title":"W.S. Title 35, Ch. 9, Art. 1 — Department of Fire Prevention and Electrical Safety","url":"https://statutes.wyoleg.gov/NXT/gateway.dll/2025%20Wyoming%20Statutes/2025%20Titles/1921/1996/1997","pageDate":"2025 Wyoming Statutes"},{"quote":"Electrical Contractors must actively employ in a full-time capacity a Wyoming licensed master electrician who will serve as the master of record.","title":"Licensing - Wyoming State Fire Marshal","url":"https://wsfm.wyo.gov/electrical-safety/licensing","pageDate":null}]},"hvac":{"label":"HVAC","cell":"No statewide license found — check with the board and your city or county","note":null,"why":"No state page says in words that Wyoming has no state contractor, plumbing or HVAC license; they are missing from the state's list of licensed occupations, and cities license them.","quotes":[{"quote":"Electrician","title":"List of Licensed Occupations - WYO LMI (Wyoming Department of Workforce Services)","url":"https://doe.state.wy.us/lmi/dir_lic/licensed_occupations_list.htm","pageDate":"links to 2023 directory"},{"quote":"Applications for General/Sub and Plumbing/Mechanical/Individual Contractor Licenses must be completed in full.","title":"Contractor Licensing - City of Casper","url":"https://www.casperwy.gov/services/building_and_inspections/contractor_licensing/","pageDate":null},{"quote":"MECHANICAL CONTRACTOR: authorizes the contractor to conduct, carry on or engage in the business of heating, ventilation, air conditioning, refrigeration and associated sheet metal work.","title":"Contractor Licensing - Plumbing/Mechanical/Individual - City of Casper","url":"https://www.casperwy.gov/services/building_and_inspections/contractor_licensing/individual_contractors.php","pageDate":null}]}}},"salesTax":{"checked":"2026-11-06","confirmed":true,"kind":"sales","tax":"sales tax","local":null,"department":{"name":"Wyoming Department of Revenue","url":"https://revenue.wyo.gov/"},"page":"/sales-tax-on-labor-by-state/wyoming/","kindQuotes":[],"answers":{"repairTPP":{"word":"Taxed","label":"Taxed · see the caveat","plain":false,"caveats":["A 2025 bill (HB0126) proposed ending Wyoming's tax on repairs to things. Its outcome could not be confirmed; the statute on the legislature's site, last updated October 14, 2026, still has the tax quoted here."],"twoAnswers":[],"sources":[{"quote":"The sales price paid for services performed for the repair, alteration or improvement of tangible personal property","title":"Wyoming Statutes Title 39, W.S. 39-15-103(a)(i)(J)","url":"https://wyoleg.gov/statutes/compress/title39.pdf","pageDate":"statute file last modified 2026-10-14"}],"note":null,"dependsOn":null},"repairRealProperty":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Any contractor who furnishes tangible personal property under contract or in the development of real property is the consumer or user of the tangible personal property within the meaning of the sales tax laws of Wyoming","title":"Wyoming Statutes Title 39, W.S. 39-15-303(b)(i)","url":"https://wyoleg.gov/statutes/compress/title39.pdf","pageDate":"statute file last modified 2026-10-14"},{"quote":"Any person who agrees with the owner or lessee of real property in this state to perform services or furnish materials and services for the construction, alteration, improvement or repair of real property in this state","title":"Wyoming Statutes Title 39, W.S. 39-15-301 'General or prime contractor'","url":"https://wyoleg.gov/statutes/compress/title39.pdf","pageDate":"statute file last modified 2026-10-14"},{"quote":"What's Not Taxable in Wyoming? ... Sales of real property ◦ Rental of real property ◦ Labor or service to real property","title":"Wyoming Sales Tax 101 (Wyoming Department of Revenue presentation to the Joint Revenue Interim Committee)","url":"https://wyoleg.gov/InterimCommittee/2023/03-202306265-01SalesTax101June2023.pdf","pageDate":"June 2023"}],"note":"Labor or service to real property is not taxable. As the contractor you are the consumer of the materials you furnish and pay the sales or use tax on them.","dependsOn":null},"installation":{"word":"Depends","label":"Depends","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"without any deduction for the following: (I) The seller's cost of property sold; (II) The cost of materials used, labor or service cost, interest, losses, all costs of transportation to the seller and any other expense of the seller; (III) Charges by the seller for any services necessary to complete the sale other than delivery and installation charges; (IV) Delivery charges; (V) Installation charges","title":"Wyoming Statutes Title 39, W.S. 39-15-101 'Sales price'","url":"https://wyoleg.gov/statutes/compress/title39.pdf","pageDate":"statute file last modified 2026-10-14"},{"quote":"What's Not Taxable in Wyoming? ... Sales of real property ◦ Rental of real property ◦ Labor or service to real property","title":"Wyoming Sales Tax 101 (Wyoming Department of Revenue presentation to the Joint Revenue Interim Committee)","url":"https://wyoleg.gov/InterimCommittee/2023/03-202306265-01SalesTax101June2023.pdf","pageDate":"June 2023"}],"note":null,"dependsOn":"whether the installation is labor to real property (not taxed) or part of the sale of an item (taxed)"},"newConstruction":{"word":"Not taxed","label":"Not taxed","plain":true,"caveats":[],"twoAnswers":[],"sources":[{"quote":"Any contractor who furnishes tangible personal property under contract or in the development of real property is the consumer or user of the tangible personal property within the meaning of the sales tax laws of Wyoming","title":"Wyoming Statutes Title 39, W.S. 39-15-303(b)(i)","url":"https://wyoleg.gov/statutes/compress/title39.pdf","pageDate":"statute file last modified 2026-10-14"},{"quote":"Any person who agrees with the owner or lessee of real property in this state to perform services or furnish materials and services for the construction, alteration, improvement or repair of real property in this state","title":"Wyoming Statutes Title 39, W.S. 39-15-301 'General or prime contractor'","url":"https://wyoleg.gov/statutes/compress/title39.pdf","pageDate":"statute file last modified 2026-10-14"},{"quote":"What's Not Taxable in Wyoming? ... Sales of real property ◦ Rental of real property ◦ Labor or service to real property","title":"Wyoming Sales Tax 101 (Wyoming Department of Revenue presentation to the Joint Revenue Interim Committee)","url":"https://wyoleg.gov/InterimCommittee/2023/03-202306265-01SalesTax101June2023.pdf","pageDate":"June 2023"}],"note":"Construction labor on real property is not taxed. The contractor is the consumer of the materials and pays sales or use tax on them.","dependsOn":null}}}}}}