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Sales tax on labor in Utah: taxed on repairs to things, not on building repairs and new construction; installation depends on the job
In Utah, labor is taxed on repairs to things but not taxed on building repairs and new construction; for installation it depends on the job. Read from Utah's own revenue pages, checked November 6, 2026, with every answer quoted below.
Repairing a thing in Utah
Taxed. Labor to repair, clean, wash or renovate a thing is taxed, and so are the parts. Appliances (dishwasher, refrigerator, stove, washer, dryer) count as things even when hooked up, so all repair charges on them are taxed. Exception: repair labor on equipment permanently attached to the building is exempt if listed separately on the invoice.
- “Charges for labor to repair, clean, wash or renovate tangible personal property are subject to sales tax.” — Publication 42, Sales Tax Information for sales, installation and repair of tangible personal property attached to real property (Utah State Tax Commission), page date: PDF dated 2026-08-13
- “Labor to service, repair or renovate tangible personal property attached to real property, if the labor charges are separately stated on the invoice. If not, the entire charge for labor and parts is taxable.” — Publication 42 (Utah State Tax Commission), page date: PDF dated 2026-08-13
- “A dishwasher, freezer, microwave, refrigerator, stove, washer, dryer or similar item is not considered permanently attached even when affixed to real property and all repair charges are subject to tax.” — Publication 42 (Utah State Tax Commission), page date: PDF dated 2026-08-13
- “amounts paid or charged for services for repairs or renovations of tangible personal property” — Utah Code 59-12-103 Sales and use tax base, page date: version effective 2026-07-01
Repairing a home or building in Utah
Not taxed. Labor to service, repair, renovate or improve the building itself is exempt. You pay tax on the materials you buy and build in.
- “Charges for the following services are exempt: Labor to service, repair, renovate or improve real property. Installation, if separately stated on an invoice.” — Publication 42 (Utah State Tax Commission), page date: PDF dated 2026-08-13
- “Under a furnish-and-install contract, the contractor buys all the building materials and installs them. The contractor must pay sales tax on the purchase of the building materials because the contractor is the last one to own them before they are converted to real property.” — Publication 42 (Utah State Tax Commission) - Example 1, page date: PDF dated 2026-08-13
Installation work in Utah
It depends. Installation labor is exempt if it is listed separately on the invoice. If you furnish and install an item that becomes part of the building (furnish-and-install contract), you pay tax when you buy the item and the sale to the customer is not taxed. What it turns on: whether installation is listed separately on the invoice, and whether the item becomes part of the real property.
- “Charges for the following services are exempt: Labor to service, repair, renovate or improve real property. Installation, if separately stated on an invoice.” — Publication 42 (Utah State Tax Commission), page date: PDF dated 2026-08-13
- “The contractor must pay sales tax on the purchase of the materials, while the transaction between the contractor and the real property owner is not taxable.” — Publication 42 (Utah State Tax Commission), page date: PDF dated 2026-08-13
New construction in Utah
Not taxed.
- “The contractor must pay sales tax on the purchase of the materials, while the transaction between the contractor and the real property owner is not taxable.” — Publication 42 (Utah State Tax Commission), page date: PDF dated 2026-08-13
- “Under a furnish-and-install contract, the contractor buys all the building materials and installs them. The contractor must pay sales tax on the purchase of the building materials because the contractor is the last one to own them before they are converted to real property.” — Publication 42 (Utah State Tax Commission) - Example 1, page date: PDF dated 2026-08-13
Listing labor separately on the bill in Utah
Changes the answer. Installation, and repair labor on equipment attached to the building, are exempt only when the labor is a separate line on the invoice; otherwise the whole charge for labor and parts is taxed.
- “Charges for the following services are exempt: Labor to service, repair, renovate or improve real property. Installation, if separately stated on an invoice.” — Publication 42 (Utah State Tax Commission), page date: PDF dated 2026-08-13
- “Labor to service, repair or renovate tangible personal property attached to real property, if the labor charges are separately stated on the invoice. If not, the entire charge for labor and parts is taxable.” — Publication 42 (Utah State Tax Commission), page date: PDF dated 2026-08-13
Materials on jobs in Utah
Contractor is the consumer on furnish-and-install contracts: pays sales tax on the purchase of the materials converted to real property.
- “The contractor must pay sales tax on the purchase of the materials, while the transaction between the contractor and the real property owner is not taxable.” — Publication 42 (Utah State Tax Commission), page date: PDF dated 2026-08-13
- “Under a furnish-and-install contract, the contractor buys all the building materials and installs them. The contractor must pay sales tax on the purchase of the building materials because the contractor is the last one to own them before they are converted to real property.” — Publication 42 (Utah State Tax Commission) - Example 1, page date: PDF dated 2026-08-13
Trade services Utah taxes
The services Utah's own pages name as taxed, each in the page's words:
- Cleaning or washing of things (assisted): “amounts paid or charged for assisted cleaning or washing of tangible personal property”
- Laundry and dry cleaning: “amounts paid or charged for laundry or dry cleaning services”
Where Utah's list of services comes from
- “amounts paid or charged for assisted cleaning or washing of tangible personal property” — Utah Code 59-12-103 Sales and use tax base, page date: version effective 2026-07-01
Check with the Utah State Tax Commission
Before you bill: check with the Utah 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 Utah with every state's answer, or with its neighbours just below.
Official sources for Utah
- Publication 42 (Utah State Tax Commission) - Example 1 — PDF dated 2026-08-13
- Utah Code 59-12-103 Sales and use tax base — version effective 2026-07-01
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