Sales tax on labor in Georgia: not taxed on building repairs and new construction; repairs to things and installation depend on the job

Repairing a thing in Georgia

It depends. Repair labor is not taxed when it is a separate line on the invoice. If it is not separated, the labor is taxed. Fabrication labor is taxed. What it turns on: labor separately stated on the invoice.

• “Repair and installation labor are exempt when separately stated on an invoice. If not separately stated, labor charges are taxable. Fabrication labor is taxable unless the total sale is exempt.” — Contractor FAQs (Georgia Department of Revenue), no date on the page

Repairing a home or building in Georgia

Not taxed: Georgia treats the contractor as the buyer of the materials, so the labor is not taxed. A contractor repairing or improving real property is the consumer of the materials and pays tax when buying them; the customer is not charged sales tax on the job. No single Georgia sentence says "repair labor is not taxed"; it follows from the rule quoted here.

• “perform services thereunder in constructing, altering, repairing or improving real property in this State and is deemed to be the consumer of all tangible personal property used or consumed in performing such contract and shall pay the tax thereon at the time of purchase” — Contractor FAQs (Georgia Department of Revenue), no date on the page

Installation work in Georgia

It depends. Installation labor is not taxed when separately stated on the invoice; if lumped in, it is taxed. What it turns on: labor separately stated on the invoice.

• “Repair and installation labor are exempt when separately stated on an invoice. If not separately stated, labor charges are taxable. Fabrication labor is taxable unless the total sale is exempt.” — Contractor FAQs (Georgia Department of Revenue), no date on the page

New construction in Georgia

Not taxed. Contractors constructing or improving real property are the consumers of the materials and must pay tax when buying them — they cannot buy materials tax-exempt.

• “perform services thereunder in constructing, altering, repairing or improving real property in this State and is deemed to be the consumer of all tangible personal property used or consumed in performing such contract and shall pay the tax thereon at the time of purchase” — Contractor FAQs (Georgia Department of Revenue), no date on the page
• “Can contractors purchase tangible personal property tax exempt? No. Contractors are deemed consumers of tangible personal property used in a construction project and must pay tax at the time of purchase.” — Contractor FAQs (Georgia Department of Revenue), no date on the page

Listing labor separately on the bill in Georgia

Changes the answer. Separately stated repair and installation labor is not taxed; unseparated labor is taxed. Fabrication labor is taxed either way.

• “Repair and installation labor are exempt when separately stated on an invoice. If not separately stated, labor charges are taxable. Fabrication labor is taxable unless the total sale is exempt.” — Contractor FAQs (Georgia Department of Revenue), no date on the page

Materials on jobs in Georgia

Contractor is the consumer of all tangible personal property used in a real property contract and pays tax at purchase; cannot buy tax-exempt.

• “perform services thereunder in constructing, altering, repairing or improving real property in this State and is deemed to be the consumer of all tangible personal property used or consumed in performing such contract and shall pay the tax thereon at the time of purchase” — Contractor FAQs (Georgia Department of Revenue), no date on the page
• “Can contractors purchase tangible personal property tax exempt? No. Contractors are deemed consumers of tangible personal property used in a construction project and must pay tax at the time of purchase.” — Contractor FAQs (Georgia Department of Revenue), no date on the page

Trade services Georgia taxes

Not checked here. No official Georgia list of taxed trade services was checked.

What was not checked for Georgia

• Georgia's rule text (Ga. Comp. R. & Regs. 560-12-1) was not opened: the answers rest on the Department of Revenue's contractor FAQs.

Check with the Georgia Department of Revenue

Before you bill: check with the Georgia 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 Georgia with every state's answer, or with its neighbours just below.

Next door to Georgia

• Alabama: home repair not taxed, installation depends
• Florida: home repair not taxed, installation depends
• North Carolina: home repair taxed, installation depends
• South Carolina: home repair not taxed, installation depends
• Tennessee: home repair not taxed, installation depends

Official sources for Georgia

• Contractor FAQs (Georgia Department of Revenue) — no date shown

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