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

By Yossi Grunwald, founder of Workeey · Updated

In Virginia, labor is not taxed on building repairs and new construction; for repairs to things and installation it depends on the job. Read from Virginia's own revenue pages, checked November 6, 2026, with every answer quoted below.

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Repairing a thing in Virginia

It depends. Labor is not taxed if you charge it separately. If you don't list parts separately from labor, the whole bill, labor included, is taxed. What it turns on: whether parts and labor are listed separately on the bill.

  • “If the dealer performing the repair work does not separately state, itemize or segregate at a fixed or retail price, the parts, materials and supplies sold, the tax will apply to the total charge including repair labor.” — 23VAC10-210-3050 Repair businesses, no date on the page
  • “An amount separately charged for labor or services rendered in installing, applying, remodeling, or repairing property sold or rented.” — Code of Virginia 58.1-609.5 Service exemptions, no date on the page

Repairing a home or building in Virginia

Not taxed: Virginia treats the contractor as the buyer of the materials, so the labor is not taxed. Repair work on a building or its fixtures makes you a contractor: you are the consumer of the materials and pay tax on them when you buy them (or use tax). You don't charge sales tax on the job. No single Virginia sentence says "repair labor is not taxed"; it follows from the rule quoted here.

  • “Unless otherwise noted, the law treats every contractor as the user or consumer of all tangible personal property furnished to the contractor or by the contractor in connection with real property construction, reconstruction, installation, repair, and similar contracts.” — 23VAC10-210-410 Contractors, no date on the page
  • “A contractor is defined as any person who contracts to perform construction, reconstruction, installation, repair, or any other service with respect to real estate or fixtures thereon” — 23VAC10-210-410 Contractors, no date on the page

Installation work in Virginia

It depends. Installing as part of building work: you're a contractor and no sales tax on the job. Selling an item and installing it as a retailer: charge tax on the item; installation listed separately is not taxed, but if it isn't separate, tax applies to the total. What it turns on: whether you act as a contractor (work on real estate or fixtures) or as a retailer selling and installing, and whether installation is listed separately.

  • “An amount separately charged for labor or services rendered in installing, applying, remodeling, or repairing property sold or rented.” — Code of Virginia 58.1-609.5 Service exemptions, no date on the page
  • “Unless otherwise noted, the law treats every contractor as the user or consumer of all tangible personal property furnished to the contractor or by the contractor in connection with real property construction, reconstruction, installation, repair, and similar contracts.” — 23VAC10-210-410 Contractors, no date on the page
  • “A contractor is defined as any person who contracts to perform construction, reconstruction, installation, repair, or any other service with respect to real estate or fixtures thereon” — 23VAC10-210-410 Contractors, no date on the page
  • “The tax does not apply to installation charges when separately stated on a sales invoice. If the installation charge is not separately stated, the tax must be computed on the total charge.” — 23VAC10-210-410 Contractors, H. Retailer selling and installing, no date on the page

New construction in Virginia

Not taxed. Construction work: you are treated as the user of all materials and pay tax when you buy them; no sales tax to the customer.

  • “Unless otherwise noted, the law treats every contractor as the user or consumer of all tangible personal property furnished to the contractor or by the contractor in connection with real property construction, reconstruction, installation, repair, and similar contracts.” — 23VAC10-210-410 Contractors, no date on the page

Listing labor separately on the bill in Virginia

Changes the answer. For repairs to things and for sell-and-install sales, labor charged separately is exempt; otherwise the whole charge is taxed.

  • “If the dealer performing the repair work does not separately state, itemize or segregate at a fixed or retail price, the parts, materials and supplies sold, the tax will apply to the total charge including repair labor.” — 23VAC10-210-3050 Repair businesses, no date on the page
  • “An amount separately charged for labor or services rendered in installing, applying, remodeling, or repairing property sold or rented.” — Code of Virginia 58.1-609.5 Service exemptions, no date on the page
  • “The tax does not apply to installation charges when separately stated on a sales invoice. If the installation charge is not separately stated, the tax must be computed on the total charge.” — 23VAC10-210-410 Contractors, H. Retailer selling and installing, no date on the page

Materials on jobs in Virginia

Contractor is the user or consumer of all materials furnished in connection with real property construction, installation and repair, and pays tax on them (use tax if bought tax-free).

  • “Unless otherwise noted, the law treats every contractor as the user or consumer of all tangible personal property furnished to the contractor or by the contractor in connection with real property construction, reconstruction, installation, repair, and similar contracts.” — 23VAC10-210-410 Contractors, no date on the page

Trade services Virginia taxes

Not checked here. Taxed trade services were not checked against an official Virginia list.

What was not checked for Virginia

  • A Virginia Tax publication for contractors was not opened; the answers rest on the regulation.

Check with Virginia Tax

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

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