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Sales tax on labor in Wisconsin: taxed on repairs to things, not on new construction; building repairs and installation depend on the job
In Wisconsin, labor is taxed on repairs to things but not taxed on new construction; for building repairs and installation it depends on the job. Read from Wisconsin's own revenue pages, checked November 6, 2026, with every answer quoted below.
Repairing a thing in Wisconsin
Taxed. Repairing, servicing, cleaning, painting, inspecting or maintaining a thing is taxable, labor and parts alike (e.g., repairing a window air conditioner). Service call, trip and similar charges are part of the taxable price even if listed separately.
- “For example, the charges for both labor and parts for repairing a window air conditioner are taxable. A contractor's charges for improvements to real estate are not subject to sales tax on either materials or labor.” — Publication 207 (Wisconsin DOR), page date: Publication 207 (1/19)
Repairing a home or building in Wisconsin
It depends. Repairs to the building itself (walls and floors) are not taxed: you pay tax on your materials. But repairing or maintaining certain built-in items is always taxable, labor included, even in a home: furnaces, boilers, water heaters, water pumps, water softeners, air conditioners, sinks, bathroom fixtures, garbage disposals, dishwashers, refrigerators, stoves, alarm fixtures, carpeting and more. Example from the state: a $100 furnace repair in a home is fully taxable. What it turns on: whether the item repaired is on the state's list of property treated as personal property for repair purposes (furnaces, water heaters, sinks, bathroom fixtures, A/C, etc.)
- “When a contractor is a consumer, its sales price from labor and material related to real property construction activities is not subject to sales tax. Note: A contractor who performs a real property construction activity is not permitted to collect sales tax from its customers” — Sales and Use Tax Information for Contractors, Publication 207 (Wisconsin DOR), page date: Publication 207 (1/19), with rate notices through 2025
- “For example, the charges for both labor and parts for repairing a window air conditioner are taxable. A contractor's charges for improvements to real estate are not subject to sales tax on either materials or labor.” — Publication 207 (Wisconsin DOR), page date: Publication 207 (1/19)
- “A contractor repairs a furnace in a customer's residence for $100. ... The entire $100 is subject to sales tax as the contractor's sales price from this transaction.” — Publication 207 (Wisconsin DOR) - furnace repair example, page date: Publication 207 (1/19)
- “A contractor's sales price, which includes, both the labor and materials, for repairing, servicing, altering, fitting, cleaning, painting, coating, towing, inspecting, and maintaining the items listed below are taxable, regardless of whether the service may be considered an addition to or a capital improvement of real property and even though the original installation may have been a real property improvement.” — Publication 207 (Wisconsin DOR) - Part 3.A, page date: Publication 207 (1/19)
- “A contractor’s sales price, which includes, both the labor and materials, for repairing, servicing, altering, fitting, cleaning, painting, coating, towing, inspecting, and maintaining the items listed below are taxable, regardless of whether the service ... be considered an addition to or a capital improvement of real property and even though the original installation may have been a real property improvement. Such items are: • air conditioners • awnings • bar equipment • bathroom fixtures • blinds • boilers • burglar alarm and fire alarm fixtures • carpeting and rugs • clothes dryers ... • clothes washers • coolers • dehumidifiers • dishwashers ... • freezers • furnaces • furniture and furnishings • garbage disposal units ... • refrigerators • sinks • stoves ... • water conditioners and softeners • water heaters • water pumps” — Sales and Use Tax Information for Contractors, Publication 207 (Wisconsin DOR), page date: Publication 207 (1/19), with rate notices through 2025
Installation work in Wisconsin
It depends. Installing something that becomes part of the building (e.g., a new furnace in a house, windows) is a real property activity: you pay tax on the materials and charge the customer no tax on labor or materials. Installing items that stay personal property after installation (e.g., washers, dryers and window air conditioners) is a taxable sale. What it turns on: whether the installed item becomes real property or remains personal property after installation.
- “A contractor is installing a furnace in a customer's residence. The contractor is the consumer of the furnace and must pay sales or use tax on its purchase of the furnace. The contractor's charge to the customer for the labor and materials used in installing the furnace is not taxable.” — Publication 207 (Wisconsin DOR) - furnace installation example, page date: Publication 207 (1/19)
- “Selling or installing property which remains personal property after installation.” — Publication 207 (Wisconsin DOR) - contractor as retailer, page date: Publication 207 (1/19)
- “The new walls and flooring are real property improvements; thus, the contractor's charges for labor and material in installing these items are not taxable. The charge for installing the built-in dishwasher, grill, and vent hood is a taxable retail sale.” — Publication 207 (Wisconsin DOR) - kitchen example, page date: Publication 207 (1/19)
New construction in Wisconsin
Not taxed. Building or improving real property: your charge to the customer is not taxed (you may not collect sales tax on it). You pay sales or use tax on materials when you buy them.
- “When a contractor is a consumer, its sales price from labor and material related to real property construction activities is not subject to sales tax. Note: A contractor who performs a real property construction activity is not permitted to collect sales tax from its customers” — Sales and Use Tax Information for Contractors, Publication 207 (Wisconsin DOR), page date: Publication 207 (1/19), with rate notices through 2025
- “For example, the charges for both labor and parts for repairing a window air conditioner are taxable. A contractor's charges for improvements to real estate are not subject to sales tax on either materials or labor.” — Publication 207 (Wisconsin DOR), page date: Publication 207 (1/19)
Listing labor separately on the bill in Wisconsin
Not checked here. No quote shown here rules on listing labor separately in Wisconsin.
- “A contractor repairs a furnace in a customer's residence for $100. ... The entire $100 is subject to sales tax as the contractor's sales price from this transaction.” — Publication 207 (Wisconsin DOR) - furnace repair example, page date: Publication 207 (1/19)
- “A contractor repairs a furnace in a customer's residence for $100. The $100 is made up of $25 for parts, $50 to install the parts and $25 for travelling to the customer's location. The entire $100 is subject to sales tax as the contractor's sales price from this transaction.” — Sales and Use Tax Information for Contractors, Publication 207 (Wisconsin DOR), page date: Publication 207 (1/19), with rate notices through 2025
Materials on jobs in Wisconsin
Contractor is the consumer in real property construction activities: pays sales or use tax on materials; on taxable repairs, parts transferred to the customer may be bought tax-free for resale.
- “When a contractor is a consumer, its sales price from labor and material related to real property construction activities is not subject to sales tax. Note: A contractor who performs a real property construction activity is not permitted to collect sales tax from its customers” — Sales and Use Tax Information for Contractors, Publication 207 (Wisconsin DOR), page date: Publication 207 (1/19), with rate notices through 2025
- “A contractor is installing a furnace in a customer's residence. The contractor is the consumer of the furnace and must pay sales or use tax on its purchase of the furnace. The contractor's charge to the customer for the labor and materials used in installing the furnace is not taxable.” — Publication 207 (Wisconsin DOR) - furnace installation example, page date: Publication 207 (1/19)
Trade services Wisconsin taxes
The services Wisconsin's own pages name as taxed, each in the page's words:
- Landscaping, raking, weeding, aerating, fertilizing, sodding), shrub and tree services: “Lawn maintenance services and other lawn services, including planting, sodding, mowing, raking, weeding, thatching, spraying, watering, rolling, aerating, and fertilizing lawns. ... Shrub and tree services, including planting, bracing, fertilizing, spraying, pruning, trimming, surgery, and removal of shrubs, stumps, and trees. These services are taxable, regardless of whether performed by landscapers, architects, construction contractors, or other persons.”
- “A contractor's sales price, which includes, both the labor and materials, for repairing, servicing, altering, fitting, cleaning, painting, coating, towing, inspecting, and maintaining the items listed below are taxable, regardless of whether the service may be considered an addition to or a capital improvement of real property”
Where Wisconsin's list of services comes from
- “A contractor's sales price, which includes, both the labor and materials, for repairing, servicing, altering, fitting, cleaning, painting, coating, towing, inspecting, and maintaining the items listed below are taxable, regardless of whether the service may be considered an addition to or a capital improvement of real property and even though the original installation may have been a real property improvement.” — Publication 207 (Wisconsin DOR) - Part 3.A, page date: Publication 207 (1/19)
- “Lawn maintenance services and other lawn services, including planting, sodding, mowing, raking, weeding, thatching, spraying, watering, rolling, aerating, and fertilizing lawns.” — Publication 207 (Wisconsin DOR) - Part 3.B, page date: Publication 207 (1/19)
- “A contractor’s sales price, which includes, both the labor and materials, for repairing, servicing, altering, fitting, cleaning, painting, coating, towing, inspecting, and maintaining the items listed below are taxable, regardless of whether the service ... be considered an addition to or a capital improvement of real property and even though the original installation may have been a real property improvement. Such items are: • air conditioners • awnings • bar equipment • bathroom fixtures • blinds • boilers • burglar alarm and fire alarm fixtures • carpeting and rugs • clothes dryers ... • clothes washers • coolers • dehumidifiers • dishwashers ... • freezers • furnaces • furniture and furnishings • garbage disposal units ... • refrigerators • sinks • stoves ... • water conditioners and softeners • water heaters • water pumps” — Sales and Use Tax Information for Contractors, Publication 207 (Wisconsin DOR), page date: Publication 207 (1/19), with rate notices through 2025
What was not checked for Wisconsin
- Wisconsin's Publication 207 is dated January 2019, with rate notices through 2025; no newer edition was found. Its kitchen example is a restaurant, where appliances stay movable property; installing built-in appliances in a home was not confirmed on its own.
Check with the Wisconsin Department of Revenue
Before you bill: check with the Wisconsin Department of Revenue. 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 Wisconsin with every state's answer, or with its neighbours just below.
Official sources for Wisconsin
- Sales and Use Tax Information for Contractors, Publication 207 (Wisconsin DOR) — Publication 207 (1/19), with rate notices through 2025
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