Is appliance repair taxable in New Jersey?
Yes. New Jersey 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: N.J.S.A. 54:32B-3(b)(4); Tax Topic Bulletin S&U-2, "Sales Tax and Home Improvements".
| What | New Jersey |
|---|---|
| Repair labor on an appliance | Taxable |
| Parts | Taxable |
| Repair labor on the building — residential | Taxable |
| Repair labor on the building — commercial | Taxable |
Notes
Repair and maintenance labor is taxable; capital improvement labor is exempt when the property owner gives the contractor Form ST-8, Certificate of Exempt Capital Improvement. The contractor pays tax on materials either way. Landscaping, floor covering and alarm installation have their own carve-outs.
Source
N.J.S.A. 54:32B-3(b)(4); Tax Topic Bulletin S&U-2, "Sales Tax and Home Improvements".
Read the statute in the New Jersey Statutes (New Jersey Legislature): njleg.state.nj.us.
The linked sections open Justia’s free copy of the code, because the state’s own site has no stable address for each section.
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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The same question in other states
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- District of Columbia
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