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Sales tax on labor in California: not taxed on building repairs and new construction; repairs to things and installation depend on the job
In California, labor is not taxed on building repairs and new construction; for repairs to things and installation it depends on the job. Read from California's own revenue pages, checked November 6, 2026, with every answer quoted below.
Repairing a thing in California
It depends. Repair labor on a thing is not taxed when you itemize it. What it turns on: labor itemized on the invoice.
- “Tax generally does not apply to your itemized charges for repair labor.” — Publication 108, Labor Charges — Nontaxable Charges (CDTFA), page date: Revision September 2018
Repairing a home or building in California
Not taxed: California treats the contractor as the buyer of the materials, so the labor is not taxed. Repair work on a building is a construction contract. You are the consumer of the materials and pay tax when you buy them; the labor is not taxed. No single California sentence says "repair labor is not taxed"; it follows from the rule quoted here.
- “Construction contractors are consumers of materials which they furnish and install in the performance of construction contracts.” — Regulation 1521, Construction Contractors (CDTFA), no date on the page
- “"Construction contract" means ... Erect, construct, alter, or repair any building or other structure, project, development, or other improvement on or to real property” — Regulation 1521, Construction Contractors (CDTFA), no date on the page
Installation work in California
It depends. Installation labor is generally not taxed when itemized. What it turns on: installation vs. fabrication; labor itemized.
- “Sales tax generally does not apply to charges for installation labor. ... it can be difficult to tell the difference between nontaxable installation and taxable fabrication on site.” — Publication 108, Labor Charges — Nontaxable Charges (CDTFA), page date: Revision September 2018
- “Charges for fabrication labor are generally taxable, whether you itemize your labor charges or include them in the price of the product.” — Publication 108, Labor Charges — Taxable Labor (CDTFA), page date: Revision September 2018
New construction in California
Not taxed. Construction contractors are the consumers of materials (pay tax when buying them) and the retailers of fixtures (not your labor).
- “Construction contractors are consumers of materials which they furnish and install in the performance of construction contracts.” — Regulation 1521, Construction Contractors (CDTFA), no date on the page
- “Construction contractors are retailers of fixtures which they furnish and install in the performance of construction contracts and tax applies to their sales of the fixtures.” — Regulation 1521, Construction Contractors (CDTFA), no date on the page
Listing labor separately on the bill in California
Changes the answer. For repair and installation, only itemized labor is outside the tax. Fabrication labor is taxed either way.
- “Tax generally does not apply to your itemized charges for repair labor.” — Publication 108, Labor Charges — Nontaxable Charges (CDTFA), page date: Revision September 2018
- “Charges for fabrication labor are generally taxable, whether you itemize your labor charges or include them in the price of the product.” — Publication 108, Labor Charges — Taxable Labor (CDTFA), page date: Revision September 2018
Materials on jobs in California
What California's own pages say about the materials:
- “Construction contractors are consumers of materials which they furnish and install in the performance of construction contracts.” — Regulation 1521, Construction Contractors (CDTFA), no date on the page
- “Construction contractors are retailers of fixtures which they furnish and install in the performance of construction contracts and tax applies to their sales of the fixtures.” — Regulation 1521, Construction Contractors (CDTFA), no date on the page
Trade services California taxes
Not checked here. No California page found lists landscaping, cleaning or pest control as taxed.
Check with the California Department of Tax and Fee Administration
Before you bill: check with the California Department of Tax and Fee Administration. As of November 6, 2026.
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.
Compare California with every state's answer, or with its neighbours just below.
Official sources for California
- Publication 108, Labor Charges — Nontaxable Charges (CDTFA) — Revision September 2018
- Publication 108, Labor Charges — Taxable Labor (CDTFA) — Revision September 2018
- Regulation 1521, Construction Contractors (CDTFA) — no date shown
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