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

Repairing a thing in Ohio

Taxed. Repairing a thing is a taxable sale in Ohio, unless the item itself would be exempt from sales tax.

• “(a) An item of tangible personal property is or is to be repaired, except property, the purchase of which would not be subject to the tax imposed by section 5739.02 of the Revised Code; (b) An item of tangible personal property is or is to be installed” — Ohio Revised Code 5739.01 (Definitions) — official LSC host, page date: Effective September 30, 2025

Repairing a home or building in Ohio

It depends. Ohio's list of taxable services names repairing and installing things (tangible personal property), not repairing buildings; materials you build into a building fall under a construction contract, where you pay the tax on materials. But several building services are taxable on their own: cleaning (building maintenance and janitorial), exterminating, landscaping and lawn care, and mechanized snow removal. What it turns on: whether the work is one of Ohio's listed taxable services (exterminating, lawn care and snow removal) or a construction contract incorporating materials into the building.

• “a construction contract pursuant to which tangible personal property is or is to be incorporated into a structure or improvement on and becoming a part of real property is not a sale of such tangible personal property. The construction contractor is the consumer of such tangible personal property, provided that the sale and installation of carpeting ... or the provision of landscaping and lawn care service and the transfer of property as part of such service is never a construction contract.” — ORC 5739.01(B)(5) — construction contracts, page date: Effective September 30, 2025
• “A "construction contract" is any agreement, written or oral, pursuant to which tangible personal property is or is to be transferred and incorporated into real property ... without regard to whether it is new construction or an addition to or alteration of an existing building or structure.” — Ohio Adm.Code 5703-9-14 (Construction contracts), page date: Effective October 1, 2026

Installation work in Ohio

It depends. Installing materials that become part of the building is a construction contract: not a sale to the customer, and the contractor pays tax on the materials. Carpet installation and landscaping are never construction contracts, so they are taxable. What it turns on: whether the item is incorporated into real property (construction contract) or remains tangible personal property / a business fixture; carpet is always taxable.

• “(a) An item of tangible personal property is or is to be repaired, except property, the purchase of which would not be subject to the tax imposed by section 5739.02 of the Revised Code; (b) An item of tangible personal property is or is to be installed” — Ohio Revised Code 5739.01 (Definitions) — official LSC host, page date: Effective September 30, 2025
• “a construction contract pursuant to which tangible personal property is or is to be incorporated into a structure or improvement on and becoming a part of real property is not a sale of such tangible personal property. The construction contractor is the consumer of such tangible personal property, provided that the sale and installation of carpeting ... or the provision of landscaping and lawn care service and the transfer of property as part of such service is never a construction contract.” — ORC 5739.01(B)(5) — construction contracts, page date: Effective September 30, 2025
• “A "construction contract" is any agreement, written or oral, pursuant to which tangible personal property is or is to be transferred and incorporated into real property ... without regard to whether it is new construction or an addition to or alteration of an existing building or structure.” — Ohio Adm.Code 5703-9-14 (Construction contracts), page date: Effective October 1, 2026

New construction in Ohio

Not taxed. A construction contract is not a sale of the materials built in; the construction contractor is the consumer and pays sales or use tax when buying them. Applies to new construction and to additions or alterations.

• “a construction contract pursuant to which tangible personal property is or is to be incorporated into a structure or improvement on and becoming a part of real property is not a sale of such tangible personal property. The construction contractor is the consumer of such tangible personal property, provided that the sale and installation of carpeting ... or the provision of landscaping and lawn care service and the transfer of property as part of such service is never a construction contract.” — ORC 5739.01(B)(5) — construction contracts, page date: Effective September 30, 2025
• “A "construction contract" is any agreement, written or oral, pursuant to which tangible personal property is or is to be transferred and incorporated into real property ... without regard to whether it is new construction or an addition to or alteration of an existing building or structure.” — Ohio Adm.Code 5703-9-14 (Construction contracts), page date: Effective October 1, 2026

Listing labor separately on the bill in Ohio

Not checked here. No quote shown here rules on listing labor separately in Ohio.

• “(a) An item of tangible personal property is or is to be repaired, except property, the purchase of which would not be subject to the tax imposed by section 5739.02 of the Revised Code; (b) An item of tangible personal property is or is to be installed” — Ohio Revised Code 5739.01 (Definitions) — official LSC host, page date: Effective September 30, 2025
• “"Price" ... means the total amount of consideration ... without any deduction for any of the following: ... The cost of materials used, labor or service costs ... Installation charges” — Ohio Revised Code 5739.01 (Definitions) — official LSC host, page date: Effective September 30, 2025

Materials on jobs in Ohio

Construction contractor is the consumer of materials incorporated into real property and pays sales or use tax on them.

• “a construction contract pursuant to which tangible personal property is or is to be incorporated into a structure or improvement on and becoming a part of real property is not a sale of such tangible personal property. The construction contractor is the consumer of such tangible personal property, provided that the sale and installation of carpeting ... or the provision of landscaping and lawn care service and the transfer of property as part of such service is never a construction contract.” — ORC 5739.01(B)(5) — construction contracts, page date: Effective September 30, 2025

Trade services Ohio taxes

The services Ohio's own pages name as taxed, each in the page's words:

• Landscaping and lawn care: “(g) Landscaping and lawn care service is or is to be provided”
• Building maintenance: “(j) Building maintenance and janitorial service is or is to be provided”
• “(k) Exterminating service is or is to be provided”
• Snow removal (mechanized): “(r) Snow removal service is or is to be provided. As used in this division, "snow removal service" means the removal of snow by any mechanized means, but does not include the providing of such service by a person that has less than five thousand dollars in sales of such service during the calendar year.”
• Carpet installation: “the sale and installation of carpeting ... is never a construction contract”

Where Ohio's list of services comes from

• “(a) An item of tangible personal property is or is to be repaired, except property, the purchase of which would not be subject to the tax imposed by section 5739.02 of the Revised Code; (b) An item of tangible personal property is or is to be installed” — Ohio Revised Code 5739.01 (Definitions) — official LSC host, page date: Effective September 30, 2025

What was not checked for Ohio

• No official Ohio line was found that says outright that repair labor on a building is not taxed, so that answer stays "depends".

Check with the Ohio Department of Taxation

Before you bill: check with the Ohio Department of Taxation. As of November 6, 2026.

Worth knowing: The Ohio Department of Taxation's own website could not be opened when this was checked, so every answer here comes from the Ohio Revised Code and Administrative Code.

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 Ohio with every state's answer, or with its neighbours just below.

Next door to Ohio

• Indiana: home repair not taxed, installation depends
• Kentucky: home repair not taxed, installation depends
• Michigan: home repair not taxed, installation depends
• Pennsylvania: home repair not taxed, installation depends
• West Virginia: home repair taxed, installation depends

Official sources for Ohio

• Ohio Revised Code 5739.01 (Definitions) — official LSC host — Effective September 30, 2025
• Ohio Adm.Code 5703-9-14 (Construction contracts) — Effective October 1, 2026

Every state in one file: Excel and CSV downloads

Where our data comes from