Drywall repair or patch
New York City · checked on November 6, 2026
Not fully confirmed. The city's own pages do not settle all of this answer:
- 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.
Permit needed?
It depends on the job
It turns on what the job is:
- 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): No permit.
- Is the wall fire-rated or load-bearing: No; How much wall comes out: Bigger, or removed for good: The quotes on this card don't put this case in so many words: read them below, and check with the NYC Department of Buildings.
- Is the wall fire-rated or load-bearing: Yes / not sure: Cutting or removing any part of a load-bearing or required fire-rated wall is not a minor alteration: permit needed.
Only when:
- Non-fire-rated, non-load-bearing partition
- Restored to original condition
Confirm with the NYC Department of Buildings before you start.
The city's own words on the permit (4 quotes)
- “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.” — 1 RCNY §101-14 Categories of work that may or may not require a permit (NYC Department of Buildings rule, PDF), page date: Rule effective 2011-10-02; latest amendment effective 2026-06-10 (per DOB promulgation details)
- “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.” — 1 RCNY §101-14 Categories of work that may or may not require a permit (NYC Department of Buildings rule, PDF), page date: Rule effective 2011-10-02; latest amendment effective 2026-06-10 (per DOB promulgation details)
- “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;” — 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)
- “Plastering” — Do I Need a Permit? (NYC Department of Buildings), no date on the page
License needed?
No DOB trade license for the patch itself.
DCWP's home improvement contractor license: needed. 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.
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 (3 quotes)
- “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.” — Home Improvement Contractor License (NYC311, official City portal), no date on the page
- “Drywall removal or repair” — Home Improvement Contractor License (NYC311, official City portal), no date on the page
- “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” — Home Improvement Contractor License (NYC311, official City portal), no date on the page
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:
The city's own pages give two answers
The dollar line for the home improvement license
- “Repairs costing more than $200” — Home Improvement Contractor License (NYC311, official City portal), no date on the page
- “Handyman work costing less than $250” — Home Improvement Contractor License (NYC311, official City portal), no date on the page
Which buildings the home improvement license covers
- “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.” — Home Improvement Contractor License Application Checklist (NYC DCWP), page date: not shown on page; linked checklist PDF dated 9/11/2026
- “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” — Home Improvement Contractor License (NYC311, official City portal), no date on the page
Which section of the code lists the work that needs no permit
- “The NYC Administrative Code §28-105.4.5 clarifies exempt permit work.” — Do I Need a Permit? (NYC Department of Buildings), no date on the page
- “§28-105.4.5 Sign permits.” — 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)
Where to take the waste
What this job leaves, the rules for a business, then places that take it from one. Call ahead before you go.
Construction and demolition debris (drywall, tile, flooring, cabinets, countertops, old windows, framing)
The rules for a business, in the official words, and every place that takes it.
Not for contractors: household-only routes, never a place to take a job's waste.
- DSNY's residential garbage collection: not for construction and demolition waste generated by professional contractors. “Construction and demolition waste generated by professional contractors cannot be discarded as residential garbage.” — Construction Debris — DSNY
Places that take it from a business:
The first 3 of 23 places
For every place below: from a business: Depends · fee: not published by DSNY · hours: not published by DSNY · source: Waste Equity Law data appendix, calendar year 2025 — DSNY (permitted private transfer stations, Excel) · checked on: November 6, 2026 · call ahead.
- A J Recycling Inc. (DSNY transfer station permit 4280) · 325 Faile Street, Bronx · “A J Recycling Inc. (4280)”
- Bronx Transfer LLC (DSNY transfer station permit 4402) · 216-218 Manida Street, Bronx · “Bronx Transfer LLC (4402)”
- John Danna & Sons, Inc. (DSNY transfer station permit 1104) · 318 Bryant Avenue, Bronx · “John Danna & Sons, Inc. (1104)”
Every place for construction and demolition debris, by borough (23)
Confirm with each place before you go: call ahead.
Sources
Every page quoted (10 pages)
- 1 RCNY §101-14 Categories of work that may or may not require a permit (NYC Department of Buildings rule, PDF) — page date: Rule effective 2011-10-02; latest amendment effective 2026-06-10 (per DOB promulgation details); 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
- Do I Need a Permit? (NYC Department of Buildings) — no date on the page; 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 Contractor License Application Checklist (NYC DCWP) — page date: not shown on page; linked checklist PDF dated 9/11/2026; checked on November 6, 2026
- Construction Debris — DSNY — no date on the page; checked on November 6, 2026
- Waste Equity Law data appendix, calendar year 2025 — DSNY (permitted private transfer stations, Excel) — no date on the page; 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.