Question 1

Is appliance repair taxable in Texas?

Accepted Answer

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).

Question 2

Is appliance repair taxable in Florida?

Accepted Answer

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).

Question 3

Is appliance repair taxable in New York?

Accepted Answer

Yes. New York 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.Y. Tax Law §1105(c)(3),(5); Publication 862; TB-ST-104 (Capital Improvements) and TB-ST-129 (Contractors — Repair, Maintenance and Installation Services to Real Property).

Question 4

Is appliance repair taxable in Ohio?

Accepted Answer

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).

Question 5

Is appliance repair taxable in North Carolina?

Accepted Answer

Yes. North Carolina 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.C. Gen. Stat. §105-164.4(a)(16) and §105-164.4H (repair, maintenance and installation services; real property contracts).

Question 6

Is appliance repair taxable in New Jersey?

Accepted Answer

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".

Question 7

Is appliance repair taxable in Washington?

Accepted Answer

Yes. Washington 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: RCW 82.04.050(2)(b); WAC 458-20-170 (constructing, repairing or improving real property for a consumer is a retail sale).

Question 8

Is appliance repair taxable in Arkansas?

Accepted Answer

Yes. Arkansas 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: Ark. Code §26-52-301(3) (services taxed, including repair and maintenance of nonmechanical, passive or manually operated components of buildings).

State	Labor on an appliance repair	Source
Arkansas	Taxable, with the parts	Ark. Code §26-52-301(3) (services taxed, including repair and maintenance of nonmechanical, passive or manually operated components of buildings).
Connecticut	Taxable, with the parts	Conn. Gen. Stat. §12-407(a)(37)(I) (services to industrial, commercial or income-producing real property are taxable).
District of Columbia	Taxable, with the parts	D.C. Code §47-2001(n)(1) (retail sale definition); real property construction contractors are consumers of materials.
Florida	Taxable, with the parts	Fla. Admin. Code r. 12A-1.051 (sales to or by contractors who repair, alter, improve and construct real property).
Hawaii	Taxable, with the parts	Haw. Rev. Stat. ch. 237 (General Excise Tax — levied on the business's gross income, contracting included, not on the customer).
Iowa	Taxable, with the parts	Iowa Code §423.2(6); Iowa Admin. Code r. 701-219 (enumerated services include carpentry, electrical and electronic repair, plumbing, painting and roof/siding/window installation and repair).
Kansas	Taxable, with the parts	K.S.A. 79-3603(p),(q) (services of installing or applying tangible personal property, and services to repair, service, alter or maintain real property).
Louisiana	Taxable, with the parts	La. R.S. 47:301(14)(g) (repairs to tangible personal property are taxable services; immovable-property construction is not).
New Jersey	Taxable, with the parts	N.J.S.A. 54:32B-3(b)(4); Tax Topic Bulletin S&U-2, "Sales Tax and Home Improvements".
New Mexico	Taxable, with the parts	NMSA 1978 §7-9-4 (gross receipts tax on receipts from performing services and selling property in New Mexico).
New York	Taxable, with the parts	N.Y. Tax Law §1105(c)(3),(5); Publication 862; TB-ST-104 (Capital Improvements) and TB-ST-129 (Contractors — Repair, Maintenance and Installation Services to Real Property).
North Carolina	Taxable, with the parts	N.C. Gen. Stat. §105-164.4(a)(16) and §105-164.4H (repair, maintenance and installation services; real property contracts).
Ohio	Taxable, with the parts	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).
South Dakota	Taxable, with the parts	SDCL ch. 10-46A (contractor's excise tax on realty improvement contracts) and ch. 10-45 (sales tax).
Tennessee	Taxable, with the parts	Tenn. Code §67-6-102; Tenn. Comp. R. & Regs. 1320-05-01-.27 (contractors are the consumers of materials used in realty improvement; installation and repair of tangible personal property is taxable).
Texas	Taxable, with the parts	34 Tex. Admin. Code §3.291 (Contractors) and §3.357 (Nonresidential real property repair, remodeling and restoration).
Utah	Taxable, with the parts	Utah Code §59-12-103; Utah Admin. Code R865-19S-58 (real property contractors are the consumers of materials converted to real property).
Vermont	Taxable, with the parts	32 V.S.A. §9701 et seq.; contractors are the consumers of materials incorporated into real property.
Washington	Taxable, with the parts	RCW 82.04.050(2)(b); WAC 458-20-170 (constructing, repairing or improving real property for a consumer is a retail sale).
West Virginia	Taxable, with the parts	W. Va. Code §11-15-8; §11-15-2(b)(9) (contracting services are taxable, except work resulting in a capital improvement to real property).

Is appliance repair taxable?

Labor on an appliance repair, state by state

The answer in full, for the biggest rental markets