Replace an electrical panel
New York City · checked on November 6, 2026
Permit needed?
Permit needed
It turns on what the job is:
- Whole panel, or just parts inside it: Whole panel: Electrical permit with a DOB inspection (not in the minor-work list).
- Whole panel, or just parts inside it: Parts only (panel 150 volts or less to ground): Electrical permit, minor electrical work (no DOB inspection).
Exceptions:
- Replacing a main service disconnect is excluded from minor work.
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 (5 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
- “2. Replacement of parts in electrical panels where voltage does not exceed 150 volts to ground;” — 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)
- “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:
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.
Water heaters, boilers, old ranges, panels, pipe and other metal
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 79 places
For every place below: from a business: Depends · source: Issued Licenses (DCWP), active Scrap Metal Processor licenses — NYC Open Data · checked on: November 6, 2026 · call ahead.
- Alpha Recycling, Inc. · 4199 Boston Road, Bronx, NY 10466 · 7189442300 · “2021512-DCA”
- Alpha Recycling, Inc. · 1641 E 233Rd St, Bronx, NY 10466 · 7189442300 · “1350511-DCA”
- American Scrap Metal Inc. · 1791 Webster Avenue, Bronx, NY 10457 · 7182948400 · “2078086-DCA”
Every place for water heaters, boilers, old ranges, panels, pipe and other metal, by borough (79)
Confirm with each place before you go: call ahead.
Not covered here: Working with the utility, Con Edison, on a service change was not researched here.
Sources
Every page quoted (11 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
- Construction Debris — DSNY — no date on the page; checked on November 6, 2026
- Issued Licenses (DCWP), active Scrap Metal Processor licenses — NYC Open Data — 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.