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

Repairing a thing in Missouri

It depends. Repair labor is not taxed when it is listed separately from the parts; the parts are taxed. Fabrication labor is always taxed. What it turns on: whether repair labor is separately stated from parts; if not, whether parts are less than 10% of the total.

• “If the amount paid for the repair or personal service is separately stated from the tangible personal property used to perform the repair or personal service, the amount paid for the repair or personal service is not subject to tax. ... If the amount paid for the repair or personal service is not separately stated, the entire sale price is taxable. However, if the retail price of the tangible personal property constitutes less than ten percent (10%) of the total sale price, the department will consider none of the sale price as taxable.” — 12 CSR 10-103.600 Sales of Tangible Personal Property and Services (Code of State Regulations, current through 9/30/26), page date: CSR page dated 9/30/26
• “Is labor taxable? Repair labor, if separately stated, is not taxable. Fabrication or production labors are subject to sales tax, even when separately stated.” — Missouri DOR FAQs: Sales Tax Taxability and Exemptions, no date on the page

Repairing a home or building in Missouri

Not taxed: Missouri treats the contractor as the buyer of the materials, so the labor is not taxed. The state's plumbing guidance lists repair parts installed in a customer's real property (sinks, toilets, faucets, water heaters, piping) and drain clearing as exempt to the customer. The contractor pays tax on the materials when buying them. No single Missouri sentence says "repair labor is not taxed"; it follows from the rule quoted here.

• “Contractors are responsible for tax on materials when they are constructing, repairing or remodeling” — Missouri DOR FAQs: Sales Tax Taxability and Exemptions, no date on the page

Installation work in Missouri

It depends. Items installed into the building (fixtures and water heaters) are exempt to the customer; the contractor pays tax on materials. For an item that stays personal property (for example a water softener), the item is taxed but separately stated installation labor is exempt. What it turns on: whether the item becomes part of the real property, and for items that stay personal property, whether the installation labor is separately stated.

• “In general, a contractor is the final user and consumer of the materials and supplies used and consumed in fulfilling a construction contract and which become part of a completed real property improvement. ... If title passes after the attachment, the contractor is subject to tax on its purchase of the tangible personal property and does not collect tax on its transfer of ownership or title of the item.” — 12 CSR 10-112.010 Contractors, page date: CSR page dated 1/29/26
• “Tangible personal property to be installed in customer's real property, including but not limited to; sinks, toilets, bathtubs, faucets, basins, vanity medicine cabinets, showers, bidets, urinals, hot water heaters & systems, dishwashers, sump pumps, and various other piping systems and fixtures Exempt ... Drainage services including clogged drain repairs and obstruction removal Exempt ... Repair parts installed in customer's real property ... Exempt” — Missouri DOR Audit Services: Plumbing Companies Tax Matrix, page date: Issued 01-09-2024, revised 03-28-2025
• “Sales of water softeners and water filters Taxable ... Separately stated labor to install water softeners and water filters Exempt” — Missouri DOR Audit Services: Plumbing Companies Tax Matrix, page date: Issued 01-09-2024, revised 03-28-2025
• “Contractor sales of tangible personal property where title passed to the customer after installation Exempt ... Kitchen cabinets, countertops, shelving, bookcases, etc. that are installed Exempt” — Missouri DOR Audit Services: Contractors Tax Matrix, page date: Effective 10-24-2022

New construction in Missouri

Not taxed. A contractor is the final user of the materials built into the property and pays tax when buying them; the sale to the customer (title passing after installation) is exempt.

• “Contractors are responsible for tax on materials when they are constructing, repairing or remodeling” — Missouri DOR FAQs: Sales Tax Taxability and Exemptions, no date on the page
• “In general, a contractor is the final user and consumer of the materials and supplies used and consumed in fulfilling a construction contract and which become part of a completed real property improvement. ... If title passes after the attachment, the contractor is subject to tax on its purchase of the tangible personal property and does not collect tax on its transfer of ownership or title of the item.” — 12 CSR 10-112.010 Contractors, page date: CSR page dated 1/29/26
• “Contractor sales of tangible personal property where title passed to the customer after installation Exempt ... Kitchen cabinets, countertops, shelving, bookcases, etc. that are installed Exempt” — Missouri DOR Audit Services: Contractors Tax Matrix, page date: Effective 10-24-2022

Listing labor separately on the bill in Missouri

Changes the answer. For repairs of things and for installing items that stay personal property, separately stated labor is not taxed; lumped in, the whole charge is taxed (except the under-10%-parts rule).

• “If the amount paid for the repair or personal service is separately stated from the tangible personal property used to perform the repair or personal service, the amount paid for the repair or personal service is not subject to tax. ... If the amount paid for the repair or personal service is not separately stated, the entire sale price is taxable. However, if the retail price of the tangible personal property constitutes less than ten percent (10%) of the total sale price, the department will consider none of the sale price as taxable.” — 12 CSR 10-103.600 Sales of Tangible Personal Property and Services (Code of State Regulations, current through 9/30/26), page date: CSR page dated 9/30/26
• “Is labor taxable? Repair labor, if separately stated, is not taxable. Fabrication or production labors are subject to sales tax, even when separately stated.” — Missouri DOR FAQs: Sales Tax Taxability and Exemptions, no date on the page
• “Sales of water softeners and water filters Taxable ... Separately stated labor to install water softeners and water filters Exempt” — Missouri DOR Audit Services: Plumbing Companies Tax Matrix, page date: Issued 01-09-2024, revised 03-28-2025

Materials on jobs in Missouri

Contractor is the final user and consumer of materials built into real property and pays tax when buying them; if the contractor and customer agree title passes before installation, the contractor buys tax-free and collects tax on the item instead.

• “Contractors are responsible for tax on materials when they are constructing, repairing or remodeling” — Missouri DOR FAQs: Sales Tax Taxability and Exemptions, no date on the page
• “In general, a contractor is the final user and consumer of the materials and supplies used and consumed in fulfilling a construction contract and which become part of a completed real property improvement. ... If title passes after the attachment, the contractor is subject to tax on its purchase of the tangible personal property and does not collect tax on its transfer of ownership or title of the item.” — 12 CSR 10-112.010 Contractors, page date: CSR page dated 1/29/26

Trade services Missouri taxes

Not checked here. No official Missouri list of taxed trade services was checked; the department's janitorial matrix shows cleaning services as exempt.

• “Janitorial cleaning services Exempt Residential house cleaning services Exempt Carpet cleaning services Exempt Window cleaning services Exempt” — Missouri DOR Audit Services: Janitorial Services Tax Matrix, no date on the page

Check with the Missouri Department of Revenue

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

Next door to Missouri

• Arkansas: home repair depends, installation depends
• Illinois: home repair not taxed, installation depends
• Iowa: home repair depends, installation depends
• Kansas: home repair depends, installation depends
• Kentucky: home repair not taxed, installation depends
• Nebraska: home repair not taxed, installation depends
• Oklahoma: home repair not taxed, installation depends
• Tennessee: home repair not taxed, installation depends

Official sources for Missouri

• 12 CSR 10-103.600 Sales of Tangible Personal Property and Services (Code of State Regulations, current through 9/30/26) — CSR page dated 9/30/26
• Missouri DOR FAQs: Sales Tax Taxability and Exemptions — no date shown
• 12 CSR 10-112.010 Contractors — CSR page dated 1/29/26
• Missouri DOR Audit Services: Plumbing Companies Tax Matrix — Issued 01-09-2024, revised 03-28-2025
• Missouri DOR Audit Services: Contractors Tax Matrix — Effective 10-24-2022
• Missouri DOR Audit Services: Janitorial Services Tax Matrix — no date shown

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