Is appliance repair taxable in Ohio?
Yes. Ohio 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: Ohio Rev. Code §5739.01(B)(3); §5739.02 (building maintenance and janitorial service is a taxable service; real property construction contractors are consumers of materials).
| What | Ohio |
|---|---|
| Repair labor on an appliance | Taxable |
| Parts | Taxable |
| Repair labor on the building — residential | Not taxable |
| Repair labor on the building — commercial | Taxable |
Where this gets more complicated
Ohio taxes building maintenance and janitorial service, and repair of tangible personal property, but not real property construction — on which the contractor is the consumer. The commercial flag here reflects the maintenance service, not construction repair.
Source
Ohio Rev. Code §5739.01(B)(3); §5739.02 (building maintenance and janitorial service is a taxable service; real property construction contractors are consumers of materials). — last checked 2026-09-15.
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
- Arkansas
- Connecticut
- District of Columbia
- Florida
- Hawaii
- Iowa
- Kansas
- Louisiana
- New Jersey
- New Mexico
- New York
- North Carolina