Add or replace an outlet or switch
New York City · checked on November 6, 2026
Not fully confirmed. The city's own pages do not settle all of this answer:
- 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".
Permit needed?
Permit needed
It turns on what the job is:
- What are you doing: Replacing a broken switch (30 amps or less): Electrical permit, minor electrical work (no DOB inspection).
- What are you doing: Replacing an outlet: Electrical permit. Whether it counts as minor electrical work is not stated: outlets are not named in the minor-work list.
- What are you doing: Adding up to 10 outlets/switches on an existing circuit: 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').
- What are you doing: Anything needing a new circuit: Electrical permit with a DOB inspection.
Filing: ED16A electrical filing in DOB NOW: Build.
Confirm with the NYC Department of Buildings before you start.
The city's own words on the permit (7 quotes)
- “No installation and modification to any electrical systems can be performed without a permit and a Licensed Master Electrician.” — Project Requirements for Owner - Electrical Systems (DOB), no date on the page
- “13. Electrical permits: for electrical work other than low voltage electrical work. Such permits shall include permits for minor electrical work.” — NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF), page date: Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)
- “1. Replacement of defective circuit breakers or switches rated 30 amperes or less, excluding main service disconnects;” — NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF), page date: Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)
- “9. Installation of any 10 or fewer units not requiring the installation of an additional branch circuit;” — NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF), page date: Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)
- “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.” — Project Requirements for Owner - Electrical Systems (DOB), no date on the page
- “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.” — Project Requirements for Owner - Electrical Systems (DOB), no date on the page
- “All ED16A electrical filings must be submitted in DOB NOW: Build .” — Electrical Permit (DOB), no date on the page
License needed?
Licensed master electrician (or under one's supervision), or a licensed special electrician.
DCWP's home improvement contractor license: not needed. DCWP lists electrical work as not requiring a Home Improvement Contractor license; its exam guide exempts electricians acting within their licensed craft.
Confirm with the NYC Department of Buildings for trade licenses, and NYC Department of Consumer and Worker Protection for the home improvement license.
The city's own words on the license (4 quotes)
- “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.” — NYC Administrative Code Title 28, Chapter 4 Licensing and Registration (DOB-hosted PDF), page date: Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025
- “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.” — NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF), page date: Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24)
- “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” — Home Improvement Contractor License (NYC311, official City portal), no date on the page
- “A person performing a home improvement job, which is less than $200 • Plumbers and electricians acting within the scope of their licensed craft” — Home Improvement Examination Guide (NYC DCWP, PDF), page date: Updated 2021-06-24
Sales tax on the invoice?
New York State's answer, from its tax department's pages. The sales tax rate, with any local share, was not checked here.
It depends on the kind of work, so here is each answer, side by side:
- Repairing a thing
- Taxed
- Repairing a home or building
- Taxed
- Installing
- Depends
- New build
- Not taxed · see the caveat
Installing: 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.
New build: The contractor pays sales tax on the materials.
Worth knowing: The certificate the customer gives for capital-improvement work (Form ST-124) is not quoted here.
Confirm with the New York State Department of Taxation and Finance. Every answer for New York: sales tax on labor in New York.
New York's own words on the tax (8 quotes)
- “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).” — Publication 750: A Guide to Sales Tax in New York State, page date: Pub 750 (11/15)
- “A contractor or subcontractor must charge sales tax to its customers if the work performed is repair, maintenance, or installation work.” — Tax Bulletin ST-129: Repair, Maintenance, and Installation Services to Real Property (NYS Dept. of Taxation and Finance), page date: Issue Date: March 17, 2016
- “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.” — Tax Bulletin ST-104: Capital Improvements, page date: Issue Date: July 27, 2012
- “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” — TB-ST-129 (installation of items that do not become real property), page date: Issue Date: March 17, 2016
- “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.” — TB-ST-104 (materials), page date: Issue Date: July 27, 2012
Paperwork
The official forms for this job:
Sources
Every page quoted (9 pages)
- Project Requirements for Owner - Electrical Systems (DOB) — no date on the page; checked on November 6, 2026
- NYC Administrative Code Title 28, Chapter 1 Administration (2022 NYC Construction Codes, as amended; DOB-hosted PDF) — page date: Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025 (effective 2026-02-24); checked on November 6, 2026
- Electrical Permit (DOB) — no date on the page; checked on November 6, 2026
- NYC Administrative Code Title 28, Chapter 4 Licensing and Registration (DOB-hosted PDF) — page date: Edition includes Local Law 128 of 2024 (effective 2025-12-21) and Local Law 142 of 2025; checked on November 6, 2026
- Home Improvement Contractor License (NYC311, official City portal) — no date on the page; checked on November 6, 2026
- Home Improvement Examination Guide (NYC DCWP, PDF) — page date: Updated 2021-06-24; checked on November 6, 2026
- Publication 750: A Guide to Sales Tax in New York State — page date: Pub 750 (11/15); checked on November 6, 2026
- Tax Bulletin ST-129: Repair, Maintenance, and Installation Services to Real Property (NYS Dept. of Taxation and Finance) — page date: Issue Date: March 17, 2016; checked on November 6, 2026
- Tax Bulletin ST-104: Capital Improvements — page date: Issue Date: July 27, 2012; checked on November 6, 2026
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.