Replace windows
New York City · checked on November 6, 2026
Permit needed?
It depends on the job
It turns on what the job is:
- Same size opening (no masonry changes), same opening area, not on the lot line, light/air unchanged: Yes; Are these required fire-rated windows: No: No DOB permit.
- Same size opening (no masonry changes), same opening area, not on the lot line, light/air unchanged: No: Permit needed.
- Are these required fire-rated windows: Yes: Permit needed.
- Is the building a landmark or in a historic district: Yes: The DOB exemption does not remove the duty to file with the Landmarks Preservation Commission.
Only when:
- Not on the lot line
- No change to masonry openings
- Light and ventilation not affected
- No change in operable area
Confirm with the NYC Department of Buildings before you start.
The city's own words on the permit (3 quotes)
- “Replacement of existing windows (balcony doors) that satisfy the following conditions: a. such window is not located on the lot line; and b. the replacement does not require a modification of existing masonry openings; and c. the replacement window does not affect access to light or ventilation; and d. there is no change in the operable area of the window.” — 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)
- “Replacement of required fire-rated windows. YES” — 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)
- “Such exemptions shall not eliminate the obligation of any owner to file at other City agencies, when appropriate, including but not limited to the Landmarks Preservation Commission” — 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)
License needed?
No DOB trade license.
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
- “Window replacements” — 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
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 (8 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
- 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.