Is appliance repair taxable in Florida?

Yes. Florida taxes the LABOR on repairs to tangible personal property — an appliance, a boiler or a unit that never becomes part of the building — as well as the parts. This is a different question from work on the real property itself: the same technician on the same visit can be doing taxable work on an appliance and differently treated work on the structure, and the invoice has to tell them apart. Source: Fla. Admin. Code r. 12A-1.051 (sales to or by contractors who repair, alter, improve and construct real property).

WhatFlorida
Repair labor on an applianceTaxable
PartsTaxable
Repair labor on the building — residentialNot taxable
Repair labor on the building — commercialNot taxable

Notes

Real property improvement contractors are consumers of materials. Separately, Florida taxes nonresidential cleaning and pest control as enumerated services — those are not construction and are not covered by this row.

Source

Fla. Admin. Code r. 12A-1.051 (sales to or by contractors who repair, alter, improve and construct real property).

Read the statute in the Florida Statutes (The Florida Senate): flsenate.gov.

This is a summary of a state’s published guidance, not tax or legal advice. Rates and rules change, local jurisdictions add their own, and the treatment of a specific job depends on the contract and the work. Check the citation and speak to a CPA or a state tax adviser before relying on it.

How Seayora uses this rule

Seayora resolves this rule on every invoice a contractor raises — per line, from the job site’s own address — and prints the rate, the jurisdiction and this citation on the document itself, so the estimate a customer accepts is the invoice they are billed. Where the rule is more nuanced than a single answer, Seayora refuses to guess a total rather than quoting a confident wrong one.

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