Is appliance repair taxable in Texas?
Yes. Texas 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: 34 Tex. Admin. Code §3.291 (Contractors) and §3.357 (Nonresidential real property repair, remodeling and restoration).
| What | Texas |
|---|---|
| Repair labor on an appliance | Taxable |
| Parts | Taxable |
| Repair labor on the building — residential | Not taxable |
| Repair labor on the building — commercial | Taxable |
Notes
Two independent axes. RESIDENTIAL repair, remodel and restoration is not taxable, and neither is new construction of any kind. NONRESIDENTIAL repair, remodel and restoration is fully taxable on labor and materials together — and for that work the lump-sum/separated distinction no longer changes the answer. The contract-type rule still governs new construction and residential work: lump-sum makes the contractor the consumer, separated makes them the retailer of the incorporated materials. Separated INVOICES do not create a separated contract unless the contract itself requires them.
Source
34 Tex. Admin. Code §3.291 (Contractors) and §3.357 (Nonresidential real property repair, remodeling and restoration). — 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
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- District of Columbia
- Florida
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- New Jersey
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- North Carolina