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Sales tax on labor in Florida: not taxed on building repairs and new construction; repairs to things and installation depend on the job
In Florida, labor is not taxed on building repairs and new construction; for repairs to things and installation it depends on the job. Read from Florida's own revenue pages, checked November 6, 2026, with every answer quoted below.
Repairing a thing in Florida
It depends. Repairing a thing: if any part goes in, the whole bill — parts and labor — is taxed (even if the parts are free). A labor-only repair is not taxed, but you must keep proof that no parts were used. What it turns on: whether any parts are used (labor-only = not taxed, documented)
- “Generally, when installing or repairing tangible personal property, parts and labor are taxable. If the job is labor only it is not taxable, but the repairer must document that no parts or other items were incorporated into or attached to the repaired item.” — Sales and Use Tax on Construction, Improvements, Installations and Repairs (GT-800067, Florida DOR), no date on the page
- “Sales tax applies even if the parts are provided at no charge.” — Sales and Use Tax on Construction, Improvements, Installations and Repairs (GT-800067, Florida DOR), no date on the page
Repairing a home or building in Florida
Not taxed: Florida treats the contractor as the buyer of the materials, so the labor is not taxed. On real property contracts (time-and-materials, etc.) the contractor is the final consumer: pay tax on materials when you buy them and do not charge the customer tax. Exception: 'retail sale plus installation' contracts, where the contractor charges tax on the listed materials. No single Florida sentence says "repair labor is not taxed"; it follows from the rule quoted here.
- “time-and-materials real property contracts, the contractor is the final consumer of materials and supplies and: Must pay sales tax to suppliers on all purchases, including those made for the contractors own use. Should not charge tax to the customer.” — Sales and Use Tax on Construction, Improvements, Installations and Repairs (GT-800067, Florida DOR), no date on the page
- “A contractor who performs retail sale plus installation contracts: Should buy the materials tax-exempt for resale. Should charge the customer tax on all materials.” — Sales and Use Tax on Construction, Improvements, Installations and Repairs (GT-800067, Florida DOR), no date on the page
Installation work in Florida
It depends. Installing something that stays a thing (free-standing appliance): charge tax on the item and the labor. Installing something that becomes part of the building (hard-wired or built-in appliances, central AC, furnaces, sinks, wired lighting): pay tax when buying it and do not charge tax on the item or labor. What it turns on: whether the item stays tangible personal property or becomes real property.
- “Generally, when installing or repairing tangible personal property, parts and labor are taxable. If the job is labor only it is not taxable, but the repairer must document that no parts or other items were incorporated into or attached to the repaired item.” — Sales and Use Tax on Construction, Improvements, Installations and Repairs (GT-800067, Florida DOR), no date on the page
- “Free-standing residential appliances are tangible personal property. The contractor should charge the customer tax on the appliance and labor. Hard-wired/permanently installed residential appliances become real property. The contractor should pay tax when buying the appliance and should not charge the customer tax on the appliance or labor.” — Sales and Use Tax on Construction, Improvements, Installations and Repairs (GT-800067, Florida DOR), no date on the page
- “When installing fixtures, the contractor: Should pay sales tax when buying the materials. Should not charge the customer tax on materials or labor. Types of fixtures include: Built-in cabinets, counters, or lockers Central air-conditioning units Elevators and escalators Furnaces Kitchen and bathroom sinks Wired lighting” — Sales and Use Tax on Construction, Improvements, Installations and Repairs (GT-800067, Florida DOR), no date on the page
New construction in Florida
Not taxed. The contractor is the final consumer of materials and supplies: pays tax to suppliers and does not charge the customer tax.
- “time-and-materials real property contracts, the contractor is the final consumer of materials and supplies and: Must pay sales tax to suppliers on all purchases, including those made for the contractors own use. Should not charge tax to the customer.” — Sales and Use Tax on Construction, Improvements, Installations and Repairs (GT-800067, Florida DOR), no date on the page
Listing labor separately on the bill in Florida
Not checked here. No quote shown here rules on listing labor separately in Florida.
- “Generally, when installing or repairing tangible personal property, parts and labor are taxable. If the job is labor only it is not taxable, but the repairer must document that no parts or other items were incorporated into or attached to the repaired item.” — Sales and Use Tax on Construction, Improvements, Installations and Repairs (GT-800067, Florida DOR), no date on the page
Materials on jobs in Florida
On real property contracts (time-and-materials) the contractor is the final consumer and pays tax on materials; on retail sale plus installation contracts the contractor buys materials for resale and charges the customer tax on them.
- “time-and-materials real property contracts, the contractor is the final consumer of materials and supplies and: Must pay sales tax to suppliers on all purchases, including those made for the contractors own use. Should not charge tax to the customer.” — Sales and Use Tax on Construction, Improvements, Installations and Repairs (GT-800067, Florida DOR), no date on the page
- “A contractor who performs retail sale plus installation contracts: Should buy the materials tax-exempt for resale. Should charge the customer tax on all materials.” — Sales and Use Tax on Construction, Improvements, Installations and Repairs (GT-800067, Florida DOR), no date on the page
Trade services Florida taxes
The services Florida's own pages name as taxed, each in the page's words:
- Nonresidential cleaning and nonresidential building pest control: “At the rate of 6 percent on charges for all: ... b. Nonresidential cleaning, excluding cleaning of the interiors of transportation equipment, and nonresidential building pest control services (NAICS National Numbers 561710 and 561720).”
Where Florida's list of services comes from
- “Nonresidential cleaning, excluding cleaning of the interiors of transportation equipment, and nonresidential building pest control services (NAICS National Numbers 561710 and 561720).” — Fla. Stat. § 212.05 (Florida Legislature), no date on the page
What was not checked for Florida
- The revision date of the Florida brochure GT-800067 was not recorded.
Check with the Florida Department of Revenue
Before you bill: check with the Florida Department of 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 Florida with every state's answer, or with its neighbours just below.
Official sources for Florida
- Sales and Use Tax on Construction, Improvements, Installations and Repairs (GT-800067, Florida DOR) — no date shown
- Fla. Stat. § 212.05 (Florida Legislature) — no date shown
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