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Sales tax on labor in New York: taxed on repairs to things and building repairs, not on new construction; installation depends on the job
In New York, labor is taxed on repairs to things and building repairs but not taxed on new construction; for installation it depends on the job. Read from New York's own revenue pages, checked November 6, 2026, with every answer quoted below.
Repairing a thing in New York
Taxed. Installing, servicing or repairing a thing is a taxable service.
- “Installing, maintaining, servicing, or repairing tangible personal property that is not held for sale by the purchaser of the service in the regular course of business (for example, servicing automobiles, repairing appliances, and repairing radio and television sets).” — Publication 750: A Guide to Sales Tax in New York State, page date: Pub 750 (11/15)
Repairing a home or building in New York
Taxed. Repair and maintenance of the building is taxable. You charge tax on the whole bill, materials and labor.
- “A contractor or subcontractor must charge sales tax to its customers if the work performed is repair, maintenance, or installation work.” — Tax Bulletin ST-129: Repair, Maintenance, and Installation Services to Real Property (NYS Dept. of Taxation and Finance), page date: Issue Date: March 17, 2016
- “For example, building a deck, installing a hot water heater, or installing kitchen cabinets are all capital improvement projects. Repairing a broken step, replacing a thermostat on a hot water heater, or painting existing cabinets are all examples of taxable repair and maintenance work.” — Tax Bulletin ST-104: Capital Improvements, page date: Issue Date: July 27, 2012
Installation work in New York
It depends. Installing something that becomes a permanent part of the building (water heater, kitchen cabinets) is a capital improvement and not taxable. Installing things that do not become part of the building (freestanding appliances, above-ground pools, canvas awnings, weather stripping) is taxable. What it turns on: whether the item becomes a permanent part of the real property.
- “A contractor or subcontractor must charge sales tax to its customers if the work performed is repair, maintenance, or installation work.” — Tax Bulletin ST-129: Repair, Maintenance, and Installation Services to Real Property (NYS Dept. of Taxation and Finance), page date: Issue Date: March 17, 2016
- “The service of installing items that do not become part of the real property is taxable. This includes the installation of items such as: freestanding appliances above-ground swimming pools canvas awnings weather stripping” — TB-ST-129 (installation of items that do not become real property), page date: Issue Date: March 17, 2016
- “For example, building a deck, installing a hot water heater, or installing kitchen cabinets are all capital improvement projects. Repairing a broken step, replacing a thermostat on a hot water heater, or painting existing cabinets are all examples of taxable repair and maintenance work.” — Tax Bulletin ST-104: Capital Improvements, page date: Issue Date: July 27, 2012
New construction in New York
Not taxed. The contractor pays sales tax on the materials.
Worth knowing: The certificate the customer gives for capital-improvement work (Form ST-124) is not quoted here.
- “For example, building a deck, installing a hot water heater, or installing kitchen cabinets are all capital improvement projects. Repairing a broken step, replacing a thermostat on a hot water heater, or painting existing cabinets are all examples of taxable repair and maintenance work.” — Tax Bulletin ST-104: Capital Improvements, page date: Issue Date: July 27, 2012
- “Building materials and other tangible personal property purchased for capital improvement work are taxable, whether purchased by a contractor, subcontractor, repairman (hereafter contractor), or homeowner.” — TB-ST-104 (materials), page date: Issue Date: July 27, 2012
Listing labor separately on the bill in New York
Not checked here. No quote shown here rules on listing labor separately in New York.
- “A contractor or subcontractor must charge sales tax to its customers if the work performed is repair, maintenance, or installation work.” — Tax Bulletin ST-129: Repair, Maintenance, and Installation Services to Real Property (NYS Dept. of Taxation and Finance), page date: Issue Date: March 17, 2016
- “All charges for materials and labor that you bill to your customer for any repair, maintenance, or installation project, including any expenses or other markups, are taxable.” — Tax Bulletin ST-129: Repair, Maintenance, and Installation Services to Real Property (NYS Dept. of Taxation and Finance), page date: Issue Date: March 17, 2016
Materials on jobs in New York
Contractor pays sales tax on building materials for capital improvement work.
- “Building materials and other tangible personal property purchased for capital improvement work are taxable, whether purchased by a contractor, subcontractor, repairman (hereafter contractor), or homeowner.” — TB-ST-104 (materials), page date: Issue Date: July 27, 2012
Trade services New York taxes
The services New York's own pages name as taxed, each in the page's words:
- Cleaning, painting, gardening, snowplowing, trash removal, general repairs (real property): “Maintaining, servicing, or repairing real property, both inside and outside buildings (for example, cleaning, painting, gardening, snowplowing, trash removal, and general repairs).”
Where New York's list of services comes from
- “Installing, maintaining, servicing, or repairing tangible personal property that is not held for sale by the purchaser of the service in the regular course of business (for example, servicing automobiles, repairing appliances, and repairing radio and television sets).” — Publication 750: A Guide to Sales Tax in New York State, page date: Pub 750 (11/15)
Check with the New York State Department of Taxation and Finance
Before you bill: check with the New York State Department of Taxation and Finance. 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 New York with every state's answer, or with its neighbours just below.
Next door to New York
- Connecticut: home repair depends, installation depends
- Massachusetts: home repair not taxed, installation depends
- New Jersey: home repair taxed, installation depends
- Pennsylvania: home repair not taxed, installation depends
- Vermont: home repair not taxed, installation depends
Official sources for New York
- Tax Bulletin ST-129: Repair, Maintenance, and Installation Services to Real Property (NYS Dept. of Taxation and Finance) — Issue Date: March 17, 2016
- TB-ST-104 (materials) — Issue Date: July 27, 2012
- Publication 750: A Guide to Sales Tax in New York State — Pub 750 (11/15)
Every state in one file: Excel and CSV downloads