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Small bathroom remodel (fixtures stay in place) in New York City: permit, license, sales tax

By Yossi Grunwald, founder of Workeey · Updated

What New York City's own pages say about a small bathroom remodel (fixtures stay in place) (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

Small bathroom remodel (fixtures stay in place)

New York City · checked on November 6, 2026

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

  • No single official page rules on a bathroom remodel as such: this card gives the rule for each part of the job.
  • Whether swapping an existing exhaust fan for the same kind counts as replacing parts that affect ventilation is not stated.

Permit needed?

It depends on the job

It turns on what the job is:

  • Do any fixtures move: No: Fixture swaps: no permit (ordinary repair / ordinary plumbing work by a licensed master plumber).
  • Do any fixtures move: Up to 2, within 10 feet, same room: No permit; ordinary plumbing work reported on OP128 by a licensed master plumber.
  • Do any fixtures move: More than that: Limited Alteration Application by a licensed master plumber, or a design professional's filing.
  • Any electrical work (lights, outlets, fan wiring): Yes: Electrical permit by a licensed master electrician.
  • Are you changing the bathroom's window or exhaust ventilation: Yes: Changing parts that affect required light or ventilation is not a minor alteration: permit needed.
  • Opening walls beyond small patches, or touching fire-rated/load-bearing walls: Yes: 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.

Confirm with the NYC Department of Buildings before you start.

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

License needed?

Plumbing by a licensed master plumber; electrical by a licensed master electrician; finishes need no DOB 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 (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

The dollar line for the home improvement license

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)

Paint, stains, primers and varnish (latex and oil-based) if the walls are painted

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.

  • “NOTE: These events are for NYC residents ONLY. NO businesses or commercial vehicles.” — Special Waste Drop-Off — DSNY. The places: DSNY Special Waste Drop-Off — Bronx, Hunts Point; DSNY Special Waste Drop-Off — Brooklyn, Greenpoint; DSNY Special Waste Drop-Off — Manhattan, Lower East Side/Two Bridges; DSNY Special Waste Drop-Off — Queens, College Point; DSNY Special Waste Drop-Off — Staten Island, Fresh Kills
  • DSNY SAFE Disposal Events: residents only, no businesses or commercial vehicles. “NOTE: These events are for NYC residents ONLY. NO businesses or commercial vehicles.” — SAFE Disposal Events — DSNY. The place: DSNY SAFE Disposal Events (five boroughs, yearly)
  • “Households Only (No Businesses) in Richmond” — PaintCare drop-off site data (feeds the site locator) — PaintCare. The place: Green Sheen NYS D2D Service

Places that take it from a business:

The first 3 of 67 places

For every place below: from a business: Yes · source: PaintCare drop-off site data (feeds the site locator) — PaintCare · checked on: November 6, 2026 · call ahead.

  • Best Value NY — 4095 Park Ave · 4095 Park Ave, Bronx, NY 10457 · (718) 731-7800 · Limit: 5 gallons per visit. · hours: Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle. · “Households and Businesses”
  • F and F Supply — 1260 Oak Point Ave · 1260 Oak Point Ave, Bronx, NY 10474 · (718) 542-7322 · Limit: 5 gallons per visit. · “Households and Businesses in New York”
  • Loconsolo of Morris Park — 1057 Morris Park Ave · 1057 Morris Park Ave, Bronx, NY 10461 · (718) 747-8699 · Limit: 5 Gallons per visit. · hours: Paint is accepted during regular business hours. Call ahead for hours and to make sure the store can accept the amount and type of paint you would like to recycle. · “Households and Businesses in New York”

Every place for paint, stains, primers and varnish, by borough (67)

Confirm with each place before you go: call ahead.

Sources

Every page quoted (15 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

4 questions decide which of the rules above apply to your job. Answer them on Job Check and the card keeps only what is true for you, with a link you can share.

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