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Sales tax on labor in Idaho: not taxed on building repairs and new construction; repairs to things and installation depend on the job
In Idaho, labor is not taxed on building repairs and new construction; for repairs to things and installation it depends on the job. Read from Idaho's own revenue pages, checked November 6, 2026, with every answer quoted below.
Repairing a thing in Idaho
It depends. Repairing a thing: parts and materials are taxed; repair labor is not, if it is listed separately. What it turns on: repair labor separately stated from parts.
- “Sales tax is charged on parts and materials. Separately stated repair labor isn't taxable. If parts and materials are not stated separately from repair labor, the total amount for parts, materials, and repair labor is taxable.” — IDAPA 35.01.02, Idaho Sales & Use Tax Administrative Rules — Section 062, Repairs to Tangible Personal Property, page date: (7-1-26)
Repairing a home or building in Idaho
Not taxed: Idaho treats the contractor as the buyer of the materials, so the labor is not taxed. A contractor who builds, alters, repairs or improves real property is the consumer of everything they use and pays tax when buying materials, tools and supplies; the job itself is not a taxable sale. No single Idaho sentence says "repair labor is not taxed"; it follows from the rule quoted here.
- “A contractor is any person acting as a general contractor, subcontractor, contractee, subcontractee, or speculative builder who builds, alters, repairs, or improves real property. ... Contractors are the consumers of all the goods they use. As a result, they pay tax on their purchase or use of building materials, equipment, tools, and supplies, unless an exemption applies.” — IDAPA 35.01.02, Idaho Sales & Use Tax Administrative Rules — Section 012, Contractors Improving Real Property, page date: (7-1-26)
Installation work in Idaho
It depends. Installing materials into a building as a contractor: you pay tax on the materials; labor is not taxed. What it turns on: installation charge separately stated; item sold vs. contractor improving real property.
- “A contractor is any person acting as a general contractor, subcontractor, contractee, subcontractee, or speculative builder who builds, alters, repairs, or improves real property. ... Contractors are the consumers of all the goods they use. As a result, they pay tax on their purchase or use of building materials, equipment, tools, and supplies, unless an exemption applies.” — IDAPA 35.01.02, Idaho Sales & Use Tax Administrative Rules — Section 012, Contractors Improving Real Property, page date: (7-1-26)
- “If the contractor buys material and fabricates it and installs it into a real property improvement, only the material is taxable.” — IDAPA 35.01.02 — Section 012.04, Custom-Made Goods, page date: (7-1-26)
- “The amount charged for labor or services rendered in installing or applying the property sold, provided that said amount is stated separately and such separate statement is not used as a means of avoiding imposition of this tax upon the actual sales price of the tangible personal property” — Idaho Code § 63-3613, Sales price (Idaho Legislature), no date on the page
New construction in Idaho
Not taxed. Contractors are the consumers of all the goods they use and pay tax on building materials, equipment, tools and supplies when buying them (or pay use tax).
- “A contractor is any person acting as a general contractor, subcontractor, contractee, subcontractee, or speculative builder who builds, alters, repairs, or improves real property. ... Contractors are the consumers of all the goods they use. As a result, they pay tax on their purchase or use of building materials, equipment, tools, and supplies, unless an exemption applies.” — IDAPA 35.01.02, Idaho Sales & Use Tax Administrative Rules — Section 012, Contractors Improving Real Property, page date: (7-1-26)
- “If the contractor buys material and fabricates it and installs it into a real property improvement, only the material is taxable.” — IDAPA 35.01.02 — Section 012.04, Custom-Made Goods, page date: (7-1-26)
Listing labor separately on the bill in Idaho
Changes the answer. Repair labor and installation charges are untaxed only when listed separately from parts/the item; lumped bills are taxed in full.
- “Sales tax is charged on parts and materials. Separately stated repair labor isn't taxable. If parts and materials are not stated separately from repair labor, the total amount for parts, materials, and repair labor is taxable.” — IDAPA 35.01.02, Idaho Sales & Use Tax Administrative Rules — Section 062, Repairs to Tangible Personal Property, page date: (7-1-26)
- “The amount charged for labor or services rendered in installing or applying the property sold, provided that said amount is stated separately and such separate statement is not used as a means of avoiding imposition of this tax upon the actual sales price of the tangible personal property” — Idaho Code § 63-3613, Sales price (Idaho Legislature), no date on the page
Materials on jobs in Idaho
Contractors improving real property are the consumers of all goods they use and pay sales or use tax on building materials, equipment, tools and supplies.
- “A contractor is any person acting as a general contractor, subcontractor, contractee, subcontractee, or speculative builder who builds, alters, repairs, or improves real property. ... Contractors are the consumers of all the goods they use. As a result, they pay tax on their purchase or use of building materials, equipment, tools, and supplies, unless an exemption applies.” — IDAPA 35.01.02, Idaho Sales & Use Tax Administrative Rules — Section 012, Contractors Improving Real Property, page date: (7-1-26)
Trade services Idaho taxes
Not checked here. No official Idaho list of taxed trade services was checked.
Check with the Idaho State Tax Commission
Before you bill: check with the Idaho State Tax Commission. 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 Idaho with every state's answer, or with its neighbours just below.
Official sources for Idaho
- IDAPA 35.01.02 — Section 012.04, Custom-Made Goods — (7-1-26)
- Idaho Code § 63-3613, Sales price (Idaho Legislature) — no date shown
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