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Sales tax on labor in North Dakota: labor not taxed on repairs, installation or new construction
In North Dakota, labor is not taxed on repairs, installation or new construction. Read from North Dakota's own revenue pages, checked November 6, 2026, with every answer quoted below.
Repairing a thing in North Dakota
Not taxed. Repair labor on a thing is not taxable. If you list parts separately you collect tax on the parts; if you charge one lump sum you pay tax on what the parts cost you and charge the customer no tax.
- “Although repair service is not taxable, tangible personal property sold or used in connection with a repair is subject to sales or use tax.” — Sales Tax: Repair Services Guideline (ND Office of State Tax Commissioner), page date: New Format 3-2026; Content Revised 1-2012
Repairing a home or building in North Dakota
Not taxed. Repair work on a building is not taxed to the customer. The contractor is the consumer of the parts and materials and pays sales or use tax on them.
- “Although repair service is not taxable, tangible personal property sold or used in connection with a repair is subject to sales or use tax.” — Sales Tax: Repair Services Guideline (ND Office of State Tax Commissioner), page date: New Format 3-2026; Content Revised 1-2012
- “A contractor or subcontractor entering any contract, except for a labor only contract, is regarded as the final user or consumer of all tangible personal property installed into real property.” — Contractors Guideline (ND Office of State Tax Commissioner), page date: New Format 3-2026; Content Revised 8-2025
Installation work in North Dakota
Not taxed. Installing items into a building: the contractor is the final user of the materials and does not charge tax to the customer.
- “The installer, as the final user, is responsible to pay sales or use tax on the cost of the materials or parts and may not charge tax to the customer.” — Repair Services Guideline — installation, page date: New Format 3-2026; Content Revised 1-2012
- “A contractor or subcontractor entering any contract, except for a labor only contract, is regarded as the final user or consumer of all tangible personal property installed into real property.” — Contractors Guideline (ND Office of State Tax Commissioner), page date: New Format 3-2026; Content Revised 8-2025
New construction in North Dakota
Not taxed. The contractor (except on a labor-only contract) is the consumer of everything installed into the real property and pays sales or use tax on it; no tax is itemized to the customer.
- “A contractor or subcontractor entering any contract, except for a labor only contract, is regarded as the final user or consumer of all tangible personal property installed into real property.” — Contractors Guideline (ND Office of State Tax Commissioner), page date: New Format 3-2026; Content Revised 8-2025
Listing labor separately on the bill in North Dakota
Does not change the answer. Labor is not taxable either way. Itemizing only decides whether the customer pays tax on the parts (itemized) or you pay tax on the parts' cost (lump sum). Parts attached to real property: you pay, never the customer.
- “Although repair service is not taxable, tangible personal property sold or used in connection with a repair is subject to sales or use tax.” — Sales Tax: Repair Services Guideline (ND Office of State Tax Commissioner), page date: New Format 3-2026; Content Revised 1-2012
- “Separately stated charges for repair labor are not subject to sales tax. ... If labor and parts are not itemized or the parts are attached to real property, the repairer must pay tax on the cost of the repair parts and may not charge tax to the customer.” — Sales Tax: Repair Services Guideline (ND Office of State Tax Commissioner), page date: New Format 3-2026; Content Revised 1-2012
Materials on jobs in North Dakota
Contractor (except on a labor-only contract) is the consumer of materials installed into real property and pays sales or use tax on them.
- “A contractor or subcontractor entering any contract, except for a labor only contract, is regarded as the final user or consumer of all tangible personal property installed into real property.” — Contractors Guideline (ND Office of State Tax Commissioner), page date: New Format 3-2026; Content Revised 8-2025
Trade services North Dakota taxes
Not checked here. No list of the trade services North Dakota taxes was searched for, and none came up in its contractor or repair guidelines.
Check with the North Dakota Office of State Tax Commissioner
Before you bill: check with the North Dakota Office of State Tax Commissioner. 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 North Dakota with every state's answer, or with its neighbours just below.
Next door to North Dakota
- Minnesota: home repair not taxed, installation depends
- Montana: no state sales tax
- South Dakota: home repair taxed, installation depends
Official sources for North Dakota
- Sales Tax: Repair Services Guideline (ND Office of State Tax Commissioner) — New Format 3-2026; Content Revised 1-2012
- Contractors Guideline (ND Office of State Tax Commissioner) — New Format 3-2026; Content Revised 8-2025
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