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

The tax in West Virginia

How the tax works in West Virginia: West Virginia taxes the furnishing of all services except professional and personal services (and a few others). Construction work is exempt only when the end result is a capital improvement.

Repairing a thing in West Virginia

Taxed. Repairing, maintaining or installing a thing is a taxable service: collect sales tax on labor and parts.

• “Repair, Maintenance or Installation of Tangible Personal Property (TAXABLE) Capital Improvement (EXEMPT)” — TSD 310 (WV Tax Division) - table, page date: Rev. July 2026
• “The provisions of this article apply not only to selling tangible personal property and custom software, but also to the furnishing of all services, except professional and personal services” — W. Va. Code 11-15-8 Furnishing of services included; exceptions, no date on the page

Repairing a home or building in West Virginia

Taxed. Repairs, maintenance, alterations and decorations to a building that are NOT capital improvements are taxable services: collect sales tax from the customer on both labor and materials. You can buy parts and materials that you resell to the customer tax-free with an exemption certificate.

• “If the end result of the [service] is a capital improvement to real property, the service is considered to be "contracting" and is not taxable. If the end result is a non-capital improvement, repair, alteration, or maintenance of real property, the service is taxable.” — TSD 310 Capital Improvement Rule: Sales and Use Tax for Construction Trades (WV Tax Division), page date: Rev. July 2026
• “Persons who make alterations, repairs, improvements or decorations to buildings, structures or real property that are not capital improvements are providing "taxable services" and must collect the sales tax from their customers on both the labor and materials used in providing the taxable services.” — TSD 310 (WV Tax Division), page date: Rev. July 2026
• “Contracting-The construction, alteration, repair, improvement or decoration of real property, but only when the work performed results in a "capital improvement" to the real property. All other construction trade activities are subject to the sales tax unless otherwise exempt.” — TSD 300 Sales and Use Tax Exemptions (WV Tax Division), page date: Rev. January 2026

Installation work in West Virginia

It depends. Installing something that becomes a permanent part of the building and substantially adds value or life (a capital improvement) is exempt contracting. Installing removable items or appliances is taxable; some items are taxable when a retail dealer sells and installs them as part of the sale. What it turns on: whether the end result is a capital improvement (permanent, adds value or prolongs life) or a non-capital installation/repair.

• “If the end result of the [service] is a capital improvement to real property, the service is considered to be "contracting" and is not taxable. If the end result is a non-capital improvement, repair, alteration, or maintenance of real property, the service is taxable.” — TSD 310 Capital Improvement Rule: Sales and Use Tax for Construction Trades (WV Tax Division), page date: Rev. July 2026
• “A capital improvement is any addition or alteration to real property that meets the following requirements: 1) It substantially adds to the value of real property or appreciably prolongs the useful life of the real property; 2) It becomes part of the real property or is permanently affixed to the real property” — TSD 310 (WV Tax Division) - definition, page date: Rev. July 2026
• “Repair, Maintenance or Installation of Tangible Personal Property (TAXABLE) Capital Improvement (EXEMPT)” — TSD 310 (WV Tax Division) - table, page date: Rev. July 2026
• “*taxable when sold and installed by a retail dealer and the installation is incidental to the sale of the appliance” — TSD 310 (WV Tax Division) - table note, page date: Rev. July 2026

New construction in West Virginia

Not taxed. New homes, additions, new decks, new porches and other capital improvements are 'contracting' and not taxed to the customer. You pay sales or use tax on the materials, tools and equipment you buy for the job.

• “If the end result of the [service] is a capital improvement to real property, the service is considered to be "contracting" and is not taxable. If the end result is a non-capital improvement, repair, alteration, or maintenance of real property, the service is taxable.” — TSD 310 Capital Improvement Rule: Sales and Use Tax for Construction Trades (WV Tax Division), page date: Rev. July 2026
• “However, contractors making capital improvements must generally pay sales or use tax on all machinery, equipment, tools, and materials they purchase for use in their business and for use or consumption in making the capital improvements.” — TSD 310 (WV Tax Division), page date: Rev. July 2026
• “Contracting-The construction, alteration, repair, improvement or decoration of real property, but only when the work performed results in a "capital improvement" to the real property. All other construction trade activities are subject to the sales tax unless otherwise exempt.” — TSD 300 Sales and Use Tax Exemptions (WV Tax Division), page date: Rev. January 2026

Listing labor separately on the bill in West Virginia

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

• “Persons who make alterations, repairs, improvements or decorations to buildings, structures or real property that are not capital improvements are providing "taxable services" and must collect the sales tax from their customers on both the labor and materials used in providing the taxable services.” — TSD 310 (WV Tax Division), page date: Rev. July 2026

Materials on jobs in West Virginia

Contractor is the consumer on capital improvements (use tax on all machinery, equipment, tools and materials); on taxable repair work the contractor resells parts and materials to the customer and may buy them tax-free.

• “However, contractors making capital improvements must generally pay sales or use tax on all machinery, equipment, tools, and materials they purchase for use in their business and for use or consumption in making the capital improvements.” — TSD 310 (WV Tax Division), page date: Rev. July 2026

Trade services West Virginia taxes

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

• Lawn care, mowing, fertilizing, garden care, tree/shrub pruning or removal, insect control (yard): “Yard Care • Fertilizing lawns and gardens • Garden care • Insect control • Installation of free standing foundations • Lawn care • Mowing • Pruning or removal of trees or shrubs”
• Pest control: “Periodic maintenance services on elevators and escalators • Pest control • Repair or maintenance of central vacuum systems”
• Snow removal: “Excavation work (if for repair and maintenance) • Snow removal”
• Chimney cleaning: “Chimneys • Chimney cleaning • Fixing cracks”
• Swimming pool cleaning: “Cleaning of above or in ground swimming pools”
• Repair: “If the end result is a non-capital improvement, repair, alteration, or maintenance of real property, the service is taxable.”

Where West Virginia's list of services comes from

• “Repair, Maintenance or Installation of Tangible Personal Property (TAXABLE) Capital Improvement (EXEMPT)” — TSD 310 (WV Tax Division) - table, page date: Rev. July 2026
• “The provisions of this article apply not only to selling tangible personal property and custom software, but also to the furnishing of all services, except professional and personal services” — W. Va. Code 11-15-8 Furnishing of services included; exceptions, no date on the page

What was not checked for West Virginia

• The yard care, pest control and snow removal items come from TSD 310 (revised July 2026), a two-column table whose text runs together when copied out. Read by where each item sits on the page, all three are in its taxable column, not the capital improvement one.

Check with the West Virginia State Tax Department

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

Next door to West Virginia

• Kentucky: home repair not taxed, installation depends
• Maryland: home repair not taxed, installation depends
• Ohio: home repair depends, installation depends
• Pennsylvania: home repair not taxed, installation depends
• Virginia: home repair not taxed, installation depends

Official sources for West Virginia

• TSD 310 (WV Tax Division) - table note — Rev. July 2026
• W. Va. Code 11-15-8 Furnishing of services included; exceptions — no date shown
• TSD 300 Sales and Use Tax Exemptions (WV Tax Division) — Rev. January 2026

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