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Sales tax on labor in District of Columbia: taxed on repairs to things, not on new construction; building repairs and installation depend on the job
In the District of Columbia, labor is taxed on repairs to things but not taxed on new construction; for building repairs and installation it depends on the job. Read from the District of Columbia's own revenue pages, checked November 6, 2026, with every answer quoted below.
Repairing a thing in the District of Columbia
Taxed. Repairing, altering or fitting a thing — or installing a part in it — is a taxable service in DC, whether or not parts are supplied.
- “The sale of or charges for the service of repairing, altering, mending, or fitting tangible personal property, or applying or installing tangible personal property as a repair or replacement part of other tangible personal property” — D.C. Code § 47-2001 Definitions (DC Council), no date on the page
Repairing a home or building in the District of Columbia
It depends. Upkeep that keeps a building clean, orderly and working — including minor adjustments, maintenance and minor repairs — is taxed. Painting, wallpapering and other work done as part of construction or a major repair is not (waterproofing, caulking, re-tiling and pump repair as non-taxable major repairs). What it turns on: minor maintenance/repair (taxed) vs. major repair or construction (not taxed)
- “the term "real property maintenance" means any activity that keeps the land or the premises of a building clean, orderly, and functional, including the performance of minor adjustments, maintenance, or repairs” — D.C. Code § 47-2001 Definitions (DC Council), no date on the page
- “but does not include; painting, wallpapering, or other services performed as part of construction or major repairs” — D.C. Code § 47-2001 Definitions (DC Council), no date on the page
- “Sales tax at the rate of 6.0 percent is imposed on charges for the service of real property maintenance.” — Taxable and Non-Taxable Services (DC Office of Tax and Revenue), no date on the page
- “Non-Taxable Services Major Repair Services Waterproofing Caulking Masonry Repair Building Inspection Services Repairing Pump Re-Tiling” — Sales Tax on Real Property Maintenance Services (DC OTR), no date on the page
Installation work in the District of Columbia
It depends. Installing a part into a thing as a repair or replacement is taxed. Installation done as part of construction or a major repair of a building is outside DC's taxed maintenance service; no separate DC rule on installation into buildings was found. What it turns on: installing into a thing (taxed) vs. into a building as construction/major repair.
- “The sale of or charges for the service of repairing, altering, mending, or fitting tangible personal property, or applying or installing tangible personal property as a repair or replacement part of other tangible personal property” — D.C. Code § 47-2001 Definitions (DC Council), no date on the page
- “but does not include; painting, wallpapering, or other services performed as part of construction or major repairs” — D.C. Code § 47-2001 Definitions (DC Council), no date on the page
New construction in the District of Columbia
Not taxed. Construction work is excluded from taxed maintenance. Selling materials to a contractor for construction or repair of real property is a retail sale, so the contractor pays tax on the materials.
- “but does not include; painting, wallpapering, or other services performed as part of construction or major repairs” — D.C. Code § 47-2001 Definitions (DC Council), no date on the page
- “The sale of material used in the construction, and of materials used in the repair or alteration, of real property, which materials, upon completion of such construction, alterations, or repairs, become real property” — D.C. Code § 47-2001 Definitions (DC Council), no date on the page
Listing labor separately on the bill in the District of Columbia
Not checked here. No District rule was found on whether listing labor separately matters.
Materials on jobs in the District of Columbia
Sale of materials to a contractor for construction, repair or alteration of real property is a retail sale — the contractor pays the tax on materials.
- “The sale of material used in the construction, and of materials used in the repair or alteration, of real property, which materials, upon completion of such construction, alterations, or repairs, become real property” — D.C. Code § 47-2001 Definitions (DC Council), no date on the page
Trade services the District of Columbia taxes
The services the District of Columbia's own pages name as taxed, each in the page's words:
- “The sale of or charges for the service of real property maintenance and landscaping.”
- Landscaping: “Sales tax at the rate of 6.0 percent is imposed on charges for landscaping.”
- Pest control, janitorial, window cleaning, carpet cleaning, gutter cleaning, furnace and A/C cleaning, pressure washing, mowing, snow removal: “Taxable Services Extermination and Pest Control Janitorial Cleaning ... Window Cleaning ... Carpet Cleaning and Rug Cleaning ... Gutters and Siding Cleaning and Drains ... Furnace and A/C Cleaning and Lubricating ... Pressure Washing Mowing Snow Removal”
- Repair of tangible personal property: “The sale of or charges for the service of repairing, altering, mending, or fitting tangible personal property”
Where the District of Columbia's list of services comes from
- “The sale of or charges for the service of repairing, altering, mending, or fitting tangible personal property, or applying or installing tangible personal property as a repair or replacement part of other tangible personal property” — D.C. Code § 47-2001 Definitions (DC Council), no date on the page
- “the term "real property maintenance" means any activity that keeps the land or the premises of a building clean, orderly, and functional, including the performance of minor adjustments, maintenance, or repairs” — D.C. Code § 47-2001 Definitions (DC Council), no date on the page
- “Sales tax at the rate of 6.0 percent is imposed on charges for the service of real property maintenance.” — Taxable and Non-Taxable Services (DC Office of Tax and Revenue), no date on the page
What was not checked for the District of Columbia
- No District rule was found on installing an item such as a water heater outside construction or a major repair; the installation answer rests on the statute's definitions.
- The Office of Tax and Revenue pages quoted here give a 6.0 percent rate; whether that rate is still current was not checked.
Check with the DC Office of Tax and Revenue
Before you bill: check with the DC Office of Tax and Revenue. 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 the District of Columbia with every state's answer, or with its neighbours just below.
Official sources for the District of Columbia
- D.C. Code § 47-2001 Definitions (DC Council) — no date shown
- Taxable and Non-Taxable Services (DC Office of Tax and Revenue) — no date shown
- Sales Tax on Real Property Maintenance Services (DC OTR) — no date shown
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