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Do you charge sales tax on labor? Every state
Whether a tradesperson's labor is taxed on a repair, an installation and new construction, in all 50 states and the District of Columbia. Read from each state's own revenue pages and checked November 6, 2026, with every state's own page quoting its rules.
The short answer
For repair work on the building itself, usually not; for repairing a thing, often yes. Of the 50 states and the District of Columbia, 5 have no general sales tax (Alaska, Delaware, Montana, New Hampshire and Oregon; for New Hampshire, not fully confirmed), and Hawaii and New Mexico tax the business's receipts instead, labor included. Of the 43 states and DC with a sales tax, 29 do not tax repair labor on a building; in 27 of them the state's pages say the contractor pays the tax on the materials instead. It is taxed in 6 states (New Jersey, New York, North Carolina, South Dakota, Washington and West Virginia), and in 9 it depends on the job (Arkansas, Connecticut, District of Columbia, Iowa, Kansas, Mississippi, Ohio, Texas and Wisconsin).
Repairing a thing is different: 22 states and DC tax the labor to repair an appliance or a machine, and in 20 more it depends, in 19 of them on how the parts and the labor are billed. Installation depends on the job in 40 states and DC. New construction labor is not taxed in 39 states and DC; Arizona, South Dakota, Washington, Hawaii and New Mexico tax it.
This is a plain-words summary of each state's own revenue guidance as of November 6, 2026, not tax advice. Rules have exceptions, and cities and counties can add taxes of their own. Check with the state's tax department, linked on every state's page, before you bill.
Every state at a glance
One row per state, one or two words a column. Tap a state for its own page: every answer with the state's own words, linked, its tax department and the date it was checked. A state marked "not fully confirmed" has answers its own pages could not confirm.
This is a plain-words summary of each state's own revenue guidance as of November 6, 2026, not tax advice. Rules have exceptions, and cities and counties can add taxes of their own. Check with the state's tax department, linked on every state's page, before you bill.
| State | Repair (a home) | Install | New build |
|---|---|---|---|
| Alabama | Not taxed | Depends | Not taxed |
| Alaska No state sales tax; local taxes not checked | Not taxed | Not taxed | Not taxed |
| Arizona City taxes not checked | Not taxed | Depends | Taxed |
| Arkansas | Depends | Depends | Not taxed |
| California | Not taxed | Depends | Not taxed |
| Colorado Home-rule city taxes not checked | Not taxed | Depends | Not taxed |
| Connecticut | Depends | Depends | Not taxed |
| Delaware No sales tax | Not taxed | Not taxed | Not taxed |
| District of Columbia | Depends | Depends | Not taxed |
| Florida | Not taxed | Depends | Not taxed |
| Georgia | Not taxed | Depends | Not taxed |
| Hawaii General excise tax | Taxed | Taxed | Taxed |
| Idaho | Not taxed | Depends | Not taxed |
| Illinois | Not taxed | Depends | Not taxed |
| Indiana | Not taxed | Depends | Not taxed |
| Iowa | Depends | Depends | Not taxed |
| Kansas | Depends | Depends | Not taxed |
| Kentucky | Not taxed | Depends | Not taxed |
| Louisiana | Not taxed | Depends | Not taxed |
| Maine | Not taxed | Depends | Not taxed |
| Maryland | Not taxed | Depends | Not taxed |
| Massachusetts | Not taxed | Depends | Not taxed |
| Michigan | Not taxed | Depends | Not taxed |
| Minnesota | Not taxed | Depends | Not taxed |
| Mississippi | Depends | Taxed | Depends |
| Missouri | Not taxed | Depends | Not taxed |
| Montana No state sales tax; resort taxes not checked | Not taxed | Not taxed | Not taxed |
| Nebraska | Not taxed | Depends | Not taxed |
| Nevada | Not taxed | Depends | Not taxed |
| New Hampshire No sales tax | Not taxed Not fully confirmed | Not taxed Not fully confirmed | Not taxed Not fully confirmed |
| New Jersey | Taxed | Depends | Not taxed |
| New Mexico Gross receipts tax | Taxed | Taxed | Taxed |
| New York | Taxed | Depends | Not taxed |
| North Carolina | Taxed | Depends | Not taxed |
| North Dakota | Not taxed | Not taxed | Not taxed |
| Ohio | Depends | Depends | Not taxed |
| Oklahoma | Not taxed | Depends | Not taxed |
| Oregon No sales tax | Not taxed | Not taxed | Not taxed |
| Pennsylvania | Not taxed | Depends | Not taxed |
| Rhode Island | Not taxed | Depends | Not taxed |
| South Carolina | Not taxed | Depends | Not taxed |
| South Dakota | Taxed | Depends | Taxed |
| Tennessee | Not taxed | Depends | Not taxed |
| Texas | Depends | Depends | Not taxed |
| Utah | Not taxed | Depends | Not taxed |
| Vermont | Not taxed | Depends | Not taxed |
| Virginia | Not taxed | Depends | Not taxed |
| Washington | Taxed | Taxed | Taxed |
| West Virginia | Taxed | Depends | Not taxed |
| Wisconsin | Depends | Depends | Not taxed |
| Wyoming | Not taxed | Depends | Not taxed |
Read from each state's own revenue pages (its tax department, statutes and rules), checked November 6, 2026. Repair (a home): repair labor on the building itself · Install: installation work · New build: new construction, building something new. Repairing a thing, such as an appliance, is on each state's page. "Depends" means the state's answer turns on the job: its page says on what. Words under a state's name say when its tax is not a sales tax, when it has none, and when local taxes were not checked.
Every state, in a line
Each state has its own page: repairs, installation, new construction, listing labor separately, materials and the trade services it taxes, each with the state's own words.
- Alabama — not taxed on building repairs and new construction; repairs to things and installation depend on the job
- Alaska — no general sales tax; local taxes not checked
- Arizona — taxed on new construction, not on building repairs; repairs to things and installation depend on the job
- Arkansas — taxed on repairs to things, not on new construction; building repairs and installation depend on the job
- California — not taxed on building repairs and new construction; repairs to things and installation depend on the job
- Colorado — not taxed on building repairs and new construction; repairs to things and installation depend on the job
- Connecticut — taxed on repairs to things, not on new construction; building repairs and installation depend on the job
- Delaware — no general sales tax
- District of Columbia — taxed on repairs to things, not on new construction; building repairs and installation depend on the job
- Florida — not taxed on building repairs and new construction; repairs to things and installation depend on the job
- Georgia — not taxed on building repairs and new construction; repairs to things and installation depend on the job
- Hawaii — the general excise tax covers labor on every kind of job
- Idaho — not taxed on building repairs and new construction; repairs to things and installation depend on the job
- Illinois — not taxed on building repairs and new construction; repairs to things and installation depend on the job
- Indiana — not taxed on building repairs and new construction; repairs to things and installation depend on the job
- Iowa — taxed on repairs to things, not on new construction; building repairs and installation depend on the job
- Kansas — taxed on repairs to things, not on new construction; building repairs and installation depend on the job
- Kentucky — not taxed on building repairs and new construction; repairs to things and installation depend on the job
- Louisiana — taxed on repairs to things, not on building repairs and new construction; installation depends on the job
- Maine — not taxed on building repairs and new construction; repairs to things and installation depend on the job
- Maryland — not taxed on repairs to things, building repairs and new construction; installation depends on the job
- Massachusetts — not taxed on building repairs and new construction; repairs to things and installation depend on the job
- Michigan — not taxed on building repairs and new construction; repairs to things and installation depend on the job
- Minnesota — not taxed on building repairs and new construction; repairs to things and installation depend on the job
- Mississippi — taxed on repairs to things and installation; building repairs and new construction depend on the job
- Missouri — not taxed on building repairs and new construction; repairs to things and installation depend on the job
- Montana — no general sales tax; resort taxes not checked
- Nebraska — taxed on repairs to things, not on building repairs and new construction; installation depends on the job
- Nevada — not taxed on building repairs and new construction; repairs to things and installation depend on the job
- New Hampshire — no general sales tax (not fully confirmed)
- New Jersey — taxed on repairs to things and building repairs, not on new construction; installation depends on the job
- New Mexico — the gross receipts tax covers labor on every kind of job
- New York — taxed on repairs to things and building repairs, not on new construction; installation depends on the job
- North Carolina — taxed on repairs to things and building repairs, not on new construction; installation depends on the job
- North Dakota — labor not taxed on repairs, installation or new construction
- Ohio — taxed on repairs to things, not on new construction; building repairs and installation depend on the job
- Oklahoma — not taxed on repairs to things, building repairs and new construction; installation depends on the job
- Oregon — no general sales tax
- Pennsylvania — taxed on repairs to things, not on building repairs and new construction; installation depends on the job
- Rhode Island — not taxed on building repairs and new construction; repairs to things and installation depend on the job
- South Carolina — not taxed on building repairs and new construction; repairs to things and installation depend on the job
- South Dakota — taxed on repairs to things, building repairs and new construction; installation depends on the job
- Tennessee — taxed on repairs to things, not on building repairs and new construction; installation depends on the job
- Texas — taxed on repairs to things, not on new construction; building repairs and installation depend on the job
- Utah — taxed on repairs to things, not on building repairs and new construction; installation depends on the job
- Vermont — not taxed on building repairs and new construction; repairs to things and installation depend on the job
- Virginia — not taxed on building repairs and new construction; repairs to things and installation depend on the job
- Washington — labor taxed on repairs, installation and new construction
- West Virginia — taxed on repairs to things and building repairs, not on new construction; installation depends on the job
- Wisconsin — taxed on repairs to things, not on new construction; building repairs and installation depend on the job
- Wyoming — taxed on repairs to things, not on building repairs and new construction; installation depends on the job
What this means on your invoice
Put labor and materials on separate lines. In 22 states, listing the labor apart from the parts or the item changes the tax: a lump sum can make the whole bill taxable. In 7 others it changes nothing, and in some of those the whole repair bill is taxed either way, so a separate line is no way around the tax. Each state's page says which.
Know whether the job is a repair, an installation or new construction. The same trade can get different answers in one state: in 6 states, repairing an appliance is taxed while repair work on the building is not.
A home and a business can differ. In Connecticut, Texas and Kansas, work on an existing commercial building is taxed where the same work on a home is not (in Connecticut, a home its owner lives in); Mississippi splits it by home or business, by contract size and by trade.
Some trades are taxed as a service. 24 states and DC name cleaning, lawn care, landscaping or pest control among taxed services, some only for commercial customers. If that is your work, check your state's list.
Check an invoice against these rules: paste it into the free invoice checker and pick your state, and it shows whether the invoice has a tax line beside the state's answer.
About this data
Every answer comes from the state's own pages: its revenue or tax department, its statutes and its rules, each quoted and linked on that state's page with the date the page carries. Nothing was filled in from a blog or a summary site. Checked November 6, 2026.
Some guidance is old, and each state's page shows its date. Where a state's own guidance gives two answers (Arizona, Arkansas and Massachusetts), its page shows both. "Not fully confirmed" marks New Hampshire, whose own site could not be opened. City, county and other local sales taxes were not researched: Alaska, Arizona, Colorado and Montana say so on their pages.
From the job to the invoice
Workeey applies the one tax rate you set to the invoice's subtotal; it does not tax some lines and not others, it does not decide what is taxable where you work, and it does not file sales tax for you.
Workeey keeps the work in one app on your phone: a quick estimate prices each job from your own rates, and one tap turns it into the invoice, with your tax rate on it. See pricing for what each plan includes.
Do I charge sales tax on labor?
It depends on your state and the job. 5 states have no general sales tax, and Hawaii and New Mexico tax the business's receipts, labor included. Of the 43 states and DC with a sales tax, 29 do not tax repair labor on a building, 6 do, and in 9 it depends. Find your state in the table.
Is installation labor taxable?
In 40 states and DC it depends; in 22 of them on whether the installation is listed apart from the item. Installing something into a building is usually treated as building work, and installing an item you sell can be taxed with the item. Each state's page gives its own rule.
Should I list labor separately on my invoice?
In 22 states it changes the tax, so it is worth doing; in 7 others it makes no difference. Each state's page quotes its rule.
Do contractors charge sales tax on new construction?
Not on the labor in 39 states and DC; in 37 of them the state's pages say the contractor pays tax on the materials instead. Arizona, South Dakota, Washington, Hawaii and New Mexico tax new construction.
Which states have no sales tax?
Alaska, Delaware, Montana, New Hampshire and Oregon have no general sales tax (for New Hampshire, not fully confirmed). Hawaii and New Mexico are not on that list: their tax is on the business's receipts and covers labor. Delaware's businesses pay a gross receipts tax too, but not as a sales tax on the bill.
What if my state isn't confirmed here?
A state marked "Not fully confirmed" (New Hampshire) could not be checked on its own live pages. Its page says what was read and links its tax department.
How current is this?
Every state was checked on November 6, 2026, and each state's page shows the date each source carries. Rules change: the state's tax department has the final word.