Replace an electric water heater
New York City · checked on November 6, 2026
Permit needed?
Permit needed
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.
It also turns on what the job is:
- Does it need a new or bigger electrical circuit: Yes: New wiring is general electrical work (permit + DOB inspection).
Filing: Limited Alteration Application (plumbing) and ED16A electrical filing, both in DOB NOW: Build.
Confirm with the NYC Department of Buildings before you start.
The city's own words on the permit (5 quotes)
- “(Electric) Water Heater - PIPING ONLY 2 Requires electrical permit” — LAA / Replacement Installations: Water Plumbing (DOB, PDF), no date on the page
- “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.” — Limited Alteration Applications (LAA) (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
- “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
- “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
License needed?
Licensed master plumber for the water side; licensed master electrician for the electrical connection.
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)
- “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” — 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
- “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: Whether reconnecting the heater to the same hookup counts as minor electrical work, with a permit but no inspection, is not stated.
Sources
Every page quoted (13 pages)
- LAA / Replacement Installations: Water Plumbing (DOB, PDF) — no date on the page; checked on November 6, 2026
- Limited Alteration Applications (LAA) (DOB) — no date on the page; checked on November 6, 2026
- Electrical Permit (DOB) — no date on the page; checked on November 6, 2026
- Project Requirements for Owner - Electrical Systems (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
- 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
- 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.