Guides for contractors: sales tax on labor and what to charge
Guides for people who price and bill their own work. The sales tax guides say whether your state taxes contractor labor, with every rule linked to the state code or revenue department page it came from and the month it was last checked. The pricing guides give typical 2026 US rate ranges by trade, with the date and the basis for each table. They are summaries of published rules and prices, not tax advice.
Sales tax on labor, by state
Does your state tax contractor labor? Start with the state comparison, then read your own state.
- Do Contractors Charge Sales Tax on Labor? A State-by-State GuideDoes a contractor charge sales tax on labor? Rules for 14 US states, the 10 largest plus NJ, WA, VA and AZ, each linked to its state revenue department.
- Is Labor Taxable in Arizona? Sales Tax on Contractor LaborDo Arizona contractors charge sales tax on labor? MRRA repairs vs prime contracting on 65% of the price, landscaping, equipment repair, city rates.
- Is Labor Taxable in California? Sales Tax on Contractor LaborDo California contractors charge sales tax on labor? Materials vs fixtures, lump-sum vs time and materials, and what goes on the invoice. CDTFA sources.
- Is Labor Taxable in Florida? Sales Tax on Contractor LaborDo Florida contractors charge sales tax on labor? Real property vs equipment repair, fixtures, cleaning and pest control. Florida DOR sources.
- Is Labor Taxable in Georgia? Sales Tax on Contractor LaborDo Georgia contractors charge sales tax on labor? Real property contracts, separately stated labor, repair parts, fabrication, local rates. DOR sources.
- Is Labor Taxable in Illinois? Sales Tax on Contractor LaborDo Illinois contractors charge sales tax on labor? Construction contracts, repair parts and the 50% rule, exempt jobs, local rates. Illinois Code sources.
- Is Labor Taxable in Michigan? Sales Tax on Contractor LaborDo Michigan contractors charge sales tax on labor? Materials, repair parts, installation charges, exempt jobs and the flat 6% rate, with Treasury sources.
- Is Labor Taxable in New Jersey? Sales Tax on Contractor LaborDo New Jersey contractors charge sales tax on labor? Form ST-8 capital improvements, repairs, materials, landscaping, the 6.625% rate. NJ sources.
- Is Labor Taxable in New York? Sales Tax on Contractor LaborDo New York contractors charge sales tax on labor? Capital improvement vs repair, Form ST-124, material credits, cleaning and rates. NY Tax Dept sources.
- Is Labor Taxable in North Carolina? Sales Tax on Contractor LaborDo North Carolina contractors charge sales tax on labor? Taxable repair work, capital improvements, Form E-589CI, the 25% rule, county rates.
- Is Labor Taxable in Ohio? Sales Tax on Contractor LaborDo Ohio contractors charge sales tax on labor? Construction contracts, business fixtures, taxable cleaning and lawn care, local rates. Ohio Code sources.
- Is Labor Taxable in Pennsylvania? Sales Tax on Contractor LaborDo Pennsylvania contractors charge sales tax on labor? Construction activities, taxable cleaning and lawn care, rates and REV-1220. PA Code sources.
- Is Labor Taxable in Tennessee? Sales Tax on Contractor LaborDo Tennessee contractors charge sales tax on labor? Real property work vs taxable repairs and installs, the single article cap, cleaning, lawn care.
- Is Labor Taxable in Texas? Sales Tax on Contractor LaborDo Texas contractors charge sales tax on labor? Residential vs nonresidential, lump-sum vs separated contracts, taxable services. Comptroller sources.
- Is Labor Taxable in Virginia? Sales Tax on Contractor LaborDo Virginia contractors charge sales tax on labor? Real estate work, separately stated install and repair labor, service plans, local rates.
- Is Labor Taxable in Washington? Sales Tax on Contractor LaborDo Washington contractors charge sales tax on labor? Yes, on most jobs. Construction, repairs, landscaping, janitorial, reseller permits, local rates.
What to charge, by trade
Typical 2026 US rates and job prices for each trade.
- What to Charge for Auto Repair in 2026Real 2026 auto repair rates: labor, book time, parts markup and diagnostic fees, written for the shop sending the invoice.
- What to Charge for Cleaning Jobs in 2026Real 2026 house cleaning rates: standard, deep and move-out pricing, hourly vs flat, and recurring discounts, for the cleaner sending the invoice.
- What to Charge for Electrical Work in 2026Real 2026 electrician rates: service call fees, hourly labor, flat-rate job prices and materials markup, written for the electrician sending the invoice.
- What to Charge for Freelance Work in 2026Real 2026 freelance rates: hourly bands by discipline, day rates, retainers and project pricing, written for the freelancer sending the invoice.
- What to Charge for Handyman Work in 2026Real 2026 handyman rates: hourly bands, minimums, small-job pricing and materials markup, written for the handyman sending the invoice.
- What to Charge for HVAC Work in 2026Real 2026 HVAC rates: diagnostic fees, hourly labor, flat-rate repair prices and parts markup, written for the contractor sending the invoice.
- What to Charge for Landscaping Jobs in 2026Real 2026 landscaping rates: mowing, hedge trimming, mulch, cleanups and crew pricing, written for the landscaper sending the invoice.
- What to Charge for Painting Jobs in 2026Real 2026 painting rates: per-room, exterior, trim and prep pricing plus paint markup, written for the painter sending the invoice.
- What to Charge for Plumbing Jobs in 2026Real 2026 plumbing rates: service call fees, hourly labor, flat-rate jobs and parts markup, written for the plumber sending the invoice, not the homeowner.
- What to Charge for Roofing Jobs in 2026Real 2026 roofing rates: repairs, inspections, per-square replacement math and storm work, written for the roofer sending the invoice.
Pricing data
The numbers behind the trade guides in one place.
- What Tradespeople Charge: 2026 Pricing Report2026 rate benchmarks across 10 US trades: hourly labor, service call fees, parts markup and common job prices, in one citable reference page.
Also on Numulo: Free invoice, estimate and proposal templates by trade ยท Free calculators and document tools for contractors.