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Replace a toilet in New York City: permit, license, sales tax

By Yossi Grunwald, founder of Workeey · Updated

What New York City's own pages say about replacing a toilet (not fully confirmed): the permit, who may do the work, the home improvement license, the official forms and New York State's sales tax on the labor. Every answer is quoted from an official page, checked November 6, 2026.

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The answer

Replace a toilet

New York City · checked on November 6, 2026

Not fully confirmed. The city's own pages do not settle all of this answer:

  • 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.

Permit needed?

It depends on the job

It turns on what the job is:

  • Is the new toilet going in the same spot: Yes, same spot: No permit: fixture replacement is an ordinary repair / ordinary plumbing work (branch piping after the riser shutoff valve, including replacement of fixtures).
  • Is the new toilet going in the same spot: Moving it up to 10 feet in the same room: No permit, but ordinary plumbing work: licensed master plumber, monthly OP128 report and fee.
  • Is the new toilet going in the same spot: Moving it further, or adding a toilet: 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.

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.

Confirm with the NYC Department of Buildings before you start.

The city's own words on the permit (7 quotes)

License needed?

Licensed master plumber (or under the plumber's direct and continuing supervision).

DCWP's home improvement contractor license: not needed. 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.

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 (5 quotes)

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

Does a contractor who only swaps plumbing fixtures need a DCWP license, and may a non-plumber do it? DOB's no-permit list includes 'Plumbing Fixture Replacement', followed by this note.

  • “NOTE: Contractors performing these home improvements must be licensed through the NYC Department of Consumer and Worker Protection (DCWP).” — Do I Need a Permit? (NYC Department of Buildings), no date on the page
  • “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

Which section of the code lists the work that needs no permit

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.

Old toilets, sinks and tubs

The rules for a business, in the official words.

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
Construction and demolition debris (drywall, tile, flooring, cabinets, countertops, old windows, framing) (where old toilets, sinks and tubs go)

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 (11 pages)

Where our data comes from

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.

Check it with your own answers

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