Services to Real Property Taxability Chart
Services to real property are generally repair, maintenance, and installation services subject to sales and use tax unless a person substantiates otherwise. The chart identifies common transactions and provides the general tax treatment of the transaction. This list is not specific tax advice. The application of tax may differ based on the facts and circumstances of a particular transaction. Refer to Sales and Use Tax Bulletin 75 for additional information on repair, maintenance, and installation services. You can find the chart and additional information about real property contracts in Sales and Use Tax Bulletin 72.
For purposes of this chart, the following apply:
- Substantiation requirements provided in N.C. Gen. Stat. § 105‑164.4H(a1) must be met for items listed as a capital improvement to qualify as a capital improvement.
- Where a transaction falls within the definition of a “mixed transaction contract,” N.C. Gen. Stat. § 105‑164.4H(d) applies to the application of the sales and use tax.
- The sales price or gross receipts of items listed as repair, maintenance, and installation services are subject to sales and use tax unless one of the following applies:
- an exemption.
- the services are performed to resolve an issue that was part of a real property contract and the services are performed within the following time periods:
- New Construction - 12 months of the new structure being occupied for the first time.
- Other Capital Improvements - six months of completion of the real property contract.
- a permit under the State Building Code is required and the transaction is not a repair or replacement of electrical components, gas logs, water heater, and similar items.
- the services are performed as part of new construction, reconstruction, or remodeling.
- the service is the installation of equipment or fixture that is attached to real property and that meets one of the following conditions:
- is capitalized and depreciated under Generally Accepted Accounting Principles or International Financial Reporting Standards,
- is depreciated under the Internal Revenue Code, or
- is expensed under Section 179 of the Internal Revenue Code.
- Services to leased or rented property are taxed in the same manner as services to property owned by a person.
Tab/Accordion Items
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Complete replacement of a central air cleaner unit or system (excludes self-contained air cleaners) | X | |
| Repair, maintain, or replace a component part: collector plates, electronic plates, filters, power boxes, return, air ducts, and sails | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Complete replacement of through-the-wall mounted air conditioner unit or system | X | |
| Repair or maintain through-the-wall mounted air conditioner | Taxable | |
| Repair, maintain, or replace a component part: air flow controls, air handlers, blowers, casings, copper tubing, fan, motors, filters, grilles | Taxable | |
| Complete replacement of a window air conditioner | Taxable | |
| The addition, replacement, or change in the design where a permit is required under the NC State Building Code | X |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| A replacement or a repair of: cabinet, sink/vanity, toilet, tub, exhaust fan, tub/shower enclosure (non-tile), mirror, lighting fixture, faucet, shower head, various knobs, or other items or fixtures | Taxable | |
| Remodel that meets the definition of “remodeling.” | X |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Complete replacement of: stairs/steps, walls, fireplace, exterior surfaces | X | |
| Repointing | Taxable | |
| Sandblasting or power washing real property, where the purpose is to clean the property | Exempt | |
| Replacing damaged bricks | Taxable | |
| Crack repair | Taxable | |
| Installation or replacement of brick driveways, roads, sidewalks, patios, decks, or parking lots | X | |
| Repair or maintain a brick patio or deck | Taxable | |
| Repair or maintain a brick driveway, road, sidewalk, or parking lot | Exempt |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Installation or replacement of central air conditioning unit or system | X | |
| Installation or replacement of entire ductwork system | X | |
| Repair, maintain, or replace a component part(s): blowers, coils, condenser coils, control devices, ductwork sections, excess moisture drains, fans, filters, refrigerant, refrigerant tubes | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Installation of central wired audio sound system | X | |
| Repair or maintain system | Taxable | |
| Replace entire system | X | |
| Installation of components for existing real property (sales of audio components that do not become part of real property are sales of tangible personal property including for new construction) | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Installation of equipment or fixture that is attached to real property and that meets one or more of the following conditions: is capitalized and depreciated under GAAP or International Financial Reporting Standards, is depreciated under the Internal Revenue Code, or is expensed under Section 179 of the Internal Revenue Code. | X | |
| Repair or maintain capitalized equipment or fixtures | Taxable | |
| Repair, maintain, install, or replace component part(s) of capitalized equipment or fixtures | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Complete replacement (reconstruction) of chimneys | X | |
| Addition of flue or liner (metal or foam) | Taxable | |
| Chimney cleaning/sweeping | Exempt | |
| Installation of spark arrestors to existing chimney | Taxable | |
| Repair, maintain, install, or replace flue or liner | Taxable | |
| Sealing of flashings (not associated with roof replacement) | Taxable | |
| Repair, maintain, or replace a component part: caps, damaged brick or stone, flashings, loose mortar, pots, rain and draft deflectors, ash pits, cold air inlets, dampers, damper controls, fireboxes, firebricks, fire chambers, headers, hearths, mantels, smoke chambers, smoke shelves, warm air outlets | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Carpet cleaning (including stain removal); does not include area rugs, etc. | Exempt | |
| Dryer vent cleaning | Exempt | |
| Cleaning of ductwork (remove mold, dust, other pollutants, etc.) | Exempt | |
| Fish tank, pool, and other similar aquatic feature cleaning | Taxable | |
| Gutter cleaning or removal of debris from gutters | Exempt | |
| Mold remediation services (*see appropriate section for any underlying work performed other than removal of mold only) | Exempt* | |
| Custodial, janitorial, and maid services, provided such are not part of the gross receipts derived from the rental of an accommodation charged by the facilitator or retailer | Exempt | |
| Power wash real property (buildings, structures, concrete patios, driveways, decks, sidewalks, parking lots, etc.), but does not include power washing a pool | Exempt | |
| Window washing | Exempt |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Installation or replacement of commercial refrigeration systems | X | |
| Repair or maintain commercial refrigeration systems | Taxable | |
| Repair, maintain, install, or replace component parts or portion of commercial refrigeration systems | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Complete replacement of: stairs/steps, walls, block walls, exterior surfaces, or parking lot | X | |
| Crack repair | Taxable | |
| Installation or complete replacement of a new driveway, sidewalk, or patio | X | |
| Replacement of footings and foundations | X | |
| Repair or partial replacement of footings and foundations | Taxable | |
| Repair of a driveway, sidewalk, parking lot, or road | Exempt | |
| Repair of a patio, chimney, stairs/steps, walls, fireplace | Taxable | |
| Repair, maintain, or partial replacements of steps | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Installation, replacement, or expansion of decks | X | |
| Repair, maintain, or replace a component part of decks: floor of deck, deck boards, railings, etc. | Taxable | |
| Waterproofing, staining, painting, or varnishing decks | X | |
| Cleaning or power washing decks | Exempt |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Docks (floating): construction or reconstruction | Taxable | |
| Installation of a boat lift on an existing dock (absent a requirement to obtain a permit issued under the NC State Building Code) | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Installation or replacement of interior, exterior, storm, garage, and other doors with or without related hardware (may or may not include replacement of door frames) including other installations where the item being installed may replace a similar existing item | Taxable | |
| Varnishing, staining, or painting doors | X | |
| Varnishing, staining, or painting a door where such is incidental to the installation or replacement of a door and is not part of new construction or remodeling | Taxable | |
| Installation of the following in an existing door: closers, openers, moldings, kick plates, mail slots, peepholes, thresholds, weather stripping | Taxable | |
| Repair, maintain, install, or replace: doors, door frames, casings, closers, doorknobs, glass panes, handles, head jambs, hinges, jambs, locks, latches, locksets, panels, saddles, screens, stiles, stops, thresholds, top rails, weather stripping | Taxable | |
| Lubricate, adjust, tighten, etc. | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Installation or replacement of culvert (ditch, driveway, etc.) | X | |
| French drain | X | |
| Storm drainage system | X | |
| Hydro jetting drains | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Installation or complete replacement of roads, driveways, parking lots, and sidewalks (asphalt, concrete, crushed stone, paver, etc.) | X | |
| Services on roads (including resurfacing, patching holes, repairing guardrails), driveways, parking lots, and sidewalks, including power washing | Exempt | |
| Parking lot islands landscaping | X | |
| Re-striping (line painting) parking lots and other road surfaces | Exempt | |
| Installation or replacement of guardrails | X |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Complete rewiring of real property | X | |
| Install and replace light bulbs in or on real property | Taxable | |
| Replacement of existing lighting system with LED fixtures (where new wiring must be pulled and a permit obtained under the NC State Building Code is required) | X | |
| Replacement of existing lighting fixtures with LED fixtures only (no matter a permit is obtained under the NC State Building Code) provided new wiring is not pulled and installed for the lighting system | Taxable | |
| Repair, maintain, install telephone wiring, speaker wire, computer cable, or coaxial cable, but does not include installation of underground utilities | Taxable | |
| Existing real property: Repair, maintain, install, or replace electrical components, circuit breakers, outlets, receptacles, switches, fluorescent fixture parts (ballasts, starters, tubes), fuses, light bulbs, floor outlets, fluorescent fixtures, lighting fixtures, street light bulbs, metal raceways, multi-outlet strips, wall boxes, wall fixtures | Taxable | |
| The addition, replacement, or change in the design of electrical wiring where a permit is required under the NC State Building Code | X | |
| Repair, maintain, install, or replace landscape lights, lamp posts, etc. | Taxable | |
| Generator installation or replacement (whole residence, commercial backup) | X | |
| Generator – repair, maintenance | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Complete replacement of entire existing siding | X | |
| Reconstruction of: porches, decks, garages, homes, pole barns | X | |
| Water wells – Deepen existing wells or drill/bore new wells | X | |
| Excavation, site preparation, debris removal, land clearing, and grading | X | |
| Repair, maintain, install, or replace gutter and downspout systems or component parts for existing real property | Taxable | |
| Install canvas awnings to existing real property | Taxable | |
| Repair, replacement, or maintenance of: canvas awnings; fence pickets, posts, rails, or sections; flashings; gates; shingles (partial); siding (partial); patios; roof decks; or water well pumps | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Complete or partial replacement of floorings such as carpet, carpet padding, linoleum, vinyl tile, ceramic tile, wood, terrazzo, marble, concrete, raised, and other installations where the item being installed may replace a similar existing item (no matter that the flooring material installed differs from the original flooring material) | Taxable | |
| Patching carpet | Taxable | |
| Waterproofing, staining, varnishing, or painting floors where such is not incidental to refinishing floors | X | |
| Refinishing existing floors, including waterproofing, staining, varnishing, or painting where such is incidental to refinishing existing floors | Taxable | |
| Repair, maintenance, or partial replacement of floorings (includes carpet stretching) | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Installation or complete replacement of heating unit or system (excluding free-standing) | X | |
| Installation or complete replacement of permanent electric heating units or systems (boilers, electric furnaces, gas furnaces, heat pump units, oil furnaces, radiant heat systems, warm air duct systems) | X | |
| An addition, replacement, or change in the design of a heating system where a permit is required under the NC State Building Code | X | |
| Repair, maintain, or replace baseboard heaters, components, wall heaters, window unit | Taxable | |
| Repair, maintain, or replace a component part of a hearing unit or system: air handler, air tubes, air vent valves, angle boots, automatic air vents, blowers, boiler tubes, burner guns, burner heads, circulators, circulating pumps, coils, cold air returns, condensers, coils, controls, dampers, drain cocks, drain valves, draft hoods, duct sections, elbows, endcaps, expansion tanks, elements, expansion tanks, feed lines, filters, floor diffusers, fuel lines, furnace controls, fuses, gauges, low-voltage terminals, main valves or shutoffs, motors, pilot gas lines, pipe, pipe sections, plenums, plenum takeoffs, pressure controls, pressure regulators, radiators (including bleeding), refractory firepots, relays, relief valves, return lines, return mains, returns, safety control valves, sequencers, side stack takeoffs, starting collars, strainer pumps, supply lines, supply stack heads, thermostats, thermocouples, transformers, vent pipes, vents, water supply lines, or wet returns | Taxable | |
| Gas logs installation in existing real property | Taxable | |
| Repair, maintain, or replace gas logs or parts thereof | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Installation or complete replacement of wood burning furnaces, boilers, or stoves (Including strengthening floors and fireproofing walls and floors) | X | |
| Repair or maintain a wood burning furnace, boiler, or stove | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Repair, maintain, install, or replace a hot water heater | Taxable | |
| Repair, maintain, or replace a component part: anode rods, burners, casing covers, connectors, drain pipes, drain valves, draft diverters, flue baffles, flue bodies, flue collars, glass inner tanks, heating elements, inlet-outlet pipes, outlet pipes, tank linings, temperature control knobs, temperature pressure relief valves, thermocouples, thermostats | Taxable | |
| Replacement of a traditional water heater with tankless water heater | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Repair, maintain, install, or replace a humidifier or a component part including evaporator pads, fans, or motors | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| State, county, and local inspections for real property | Exempt | |
| An inspection to a system that is a capital improvement under G.S. 105-164.3(31)f. provided the inspection is to fulfill a safety requirement and the charge for the inspection is separately stated on the invoice or other documentation given to the purchaser at the time of the sale. The systems include the following systems: septic tank, siding, roof, plumbing, electrical, commercial refrigeration, irrigation, or sprinkler. | Exempt | |
| An inspection performed where the results are included in a report for the sale or financing of real property | Exempt | |
| An inspection of the structural integrity of real property, provided the charge for the inspection is separately stated on the invoice or other documentation given to the purchaser at the time of the sale | Exempt | |
| Inspect real property, other than for safety purposes or for the sale or financing of real property | Taxable | |
| Inspect or recharge fire extinguishers in real property | Taxable | |
| Building permits for real properties, where the activity is repair, maintenance, and installation services | Taxable | |
| Building permits for a capital improvement | Exempt |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Painting, varnishing, or staining cabinets generally | X | |
| Painting, varnishing, or staining cabinets, where the painting is incidental to the replacement of cabinets | Taxable | |
| Reface cabinets | Taxable | |
| Installing, repairing, or maintaining free-standing appliances (sales and installation of free-standing appliances are taxable sales of tangible personal property; real property contractors refer to Sales and Use Tax Bulletin 72-15) | Taxable | |
| Repair, maintain, install, or replace: cabinets, cabinet doors, countertops, dishwashers, ducted or ductless hoods, exhaust fans, faucets, freezers, garbage disposals, ovens, ranges, refrigerators, sinks, and other installations where the item being installed may replace a similar existing item | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Invisible fence – install, replace, maintain, repair | Taxable | |
| Installation or complete replacement of: fences (permanent), flagstone walks, patio block walks, other types of walks, fountains (except free-standing), sprinkler systems | X | |
| Repair, maintain, install, or replace irrigation components | Taxable | |
| Repair, maintain, install, or replace landscape lights | Taxable | |
| Plant, maintain, install, or replace lawns (includes sod), flowers (perennials and annuals), shrubs, and trees | X | |
| Repair, maintain, or install free-standing fountains | Taxable | |
| Repair, maintain, or install temporary or moveable ponds | Taxable | |
| Apply fertilizers, herbicides, and pesticides | X | |
| Mow lawns, aerate, reseed, over seed, sod bare spots | X | |
| Soil testing or analysis | Taxable | |
| Prune or fertilize trees or shrubs | X | |
| Removal without replacement of trees or shrubs | X | |
| Repair fences and gates | Taxable | |
| Repair, maintain, install, or replace component parts in underground lawn sprinkler systems: centrifugal pumps, remote control valves, sprinkler controllers, pump controllers, sections or piping, sprinkler heads | Taxable | |
| Repair, maintain, install, or replace fence fabric | Taxable | |
| Install or replace landscaping timbers, planter boxes, and landscaping fabric or raised beds. | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Generally – Install an item where the item replaces a similar existing item, unless such is defined and substantiated as a capital improvement. This includes installation of one or more like-kind items. | Taxable | |
| Attic ladder – repair, maintain, install, or replace | Taxable | |
| Central vacuum system – installation or replacement of entire system | X | |
| Central vacuum system – repair, maintain, install, or replace a component part | Taxable | |
| Construction sites – temporary heat, electric, plumbing (provided such are not free-standing) | X | |
| Custom closets – repair, maintain, install, or replace | Taxable | |
| Demolition of a building or structure | X | |
| Debris removal from construction sites | X | Exempt |
| Dog station install, replace, repair, maintain | Taxable | |
| Epoxy coatings – apply on real property | X | |
| Elevators – Installation or complete replacement | X | |
| Escalator – Installation or complete replacement | X | |
| Elevators and escalators – repair, maintain, install, or replace a component part | Taxable | |
| Fire sprinkler system connected to water supply systems – installation or complete replacement | X | |
| Fire sprinkler system connected to water supply systems – repair, maintain, install, or replace component parts | Taxable | |
| Fire or smoke detectors – install, replace, repair, maintain | Taxable | |
| Replace, maintain, or repair gas pumps/dispensers | Taxable | |
| Install a plastic vapor barrier | Taxable | |
| Fire, water, and wind damage (*Depends on the particular services performed. See appropriate section for the actual services performed) | X* | Taxable* |
| Cleaning of tangible property including where the service is related to fire, water, and wind damage | Taxable | |
| Hurricane shutters – repair, maintain, install, or replace for existing real property | Taxable | |
| Insulation – repair, maintain, or install – generally | Taxable | |
| Installation or replacement of: attic fans (portable), independent smoke, heat, or carbon monoxide detectors, mailboxes (installed on wall or post), flagpole | Taxable | |
| Mailbox – repair, maintain, install, replace | Taxable | |
| Playset – repair, maintain, install, or replace | Taxable | |
| Satellite dishes – repair, maintain, install, or replace | Taxable | |
| Reconstruction of damaged real property (other than a single repair, maintenance, and installation service) | X | |
| Construction of storage shed on-site attached to foundation | X | |
| Installation of pre-fabricated storage shed placed on skids, ground, or otherwise not attached to a permanent foundation (sales of pre-fabricated storage sheds are taxable sales of tangible personal property) | Taxable (Real property contractors refer to Sales and Use Tax Bulletin 72-11) | |
| Storage tanks – repair, maintain, install, or replace (other than install or replace septic tanks) | Taxable | |
| Trash can installation to real property | Taxable | |
| Vaults – that are enclosed with walls or other material and become part of a building or structure | X | |
| Water fountain for human consumption | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Service for hire to transport or relocate a person’s existing belongings to or from any destination | Exempt |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Painting real property generally (cabinets, decks, doors, floors, shutters, porches, walls, etc.) | X | |
| Painting that is incidental to repair, maintenance, and installation services | Taxable | |
| Wallpapering real property | X |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Installation or complete replacement of: blacktop patios, concrete patios, flagstone patios, block patios, brick patios, wood patios | X | |
| Waterproofing, staining, or painting existing patios, new patios, or replacement patios | X | |
| Repair or patch holes or cracks | Taxable | |
| Replace sections of concrete patios | Taxable | |
| Replacement of blocks and flagstones | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Application of pesticides to real property including service contracts where the purpose and obligation of the contract is to apply pesticide to real property | Exempt | |
| Heat treatment to remove bed bugs | Exempt | |
| Removal of pests, wildlife, and other animals from real property | Exempt | |
| Remove and install insulation impregnated with an insecticide (i.e., a product must have EPA Pesticide Registration Number) | Taxable | |
| Removal of water from crawlspace (does not include installation of moisture control barrier in crawlspace) | Exempt | |
| Remove and replace existing insulation and apply pesticide to real property for the treatment of pests | Exempt | |
| Install moisture (vapor) control barrier in existing crawlspace | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Exterior painting of buildings and structures | Exempt | |
| Existing signs attached to real property | Exempt | |
| Painting signage on real property | Exempt | |
| Painting fire hydrants | Exempt | |
| Painting water towers | Exempt | |
| Painting interior rooms and walls | Exempt | |
| Painting that is incidental to repair, maintenance, and installation services | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| New additions (expansions) to piping system where a permit is required under the NC State Building Code (includes a change in the design of plumbing that adjusts the size or capacity) | X | |
| Backflow testing (safety requirement to prevent contamination), other than to maintain the backflow | Exempt | |
| Repair or maintain backflow | Taxable | |
| Excavation required for installation or complete replacement of piping systems | X | |
| Repair of pipes or fittings | Taxable | |
| Repair, maintain, install water softeners and well pumps | Taxable | |
| Water wells – install, replace, or drill deeper | X | |
| Repair, maintain, or replace: air chambers, cabinets, relief valves, shutoff valves, storage tanks (other than replace septic tank), traps | Taxable | |
| Thawing frozen pipes | Taxable | |
| Installation of whole-house water filtration system (unless permit under the NC State Building Code required) | Taxable | |
| Installation of under sink water filtration system | Taxable | |
| Unclog main drain pipes, water lines, and various plumbing fixtures, including snaking and hydro jetting | Taxable | |
| Stop water leaks | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Replacement of plumbing fixtures including sinks, toilets, tubs, showers, and fittings. | Taxable | |
| Repair, maintain, or replace a component part. Examples include: automatic diverters, aerators, bottom cages cartridges, couplings, diverter assemblies, ears, escutcheons, faucets, faucet heads, float arms/balls, guide arms, handles, handle assemblies, hose assemblies, hose guides, inlet valves and seals, lift wires, locknuts, packing nuts, plungers, red flats, retainer clips, seats, shower bases, shower heads, spouts, stems, stop tubes, tank balls, tank drains, toilet seals, toilet seats, traps, trip sleeves, tubes, valve seats, washers | Taxable | |
| Unclog fixtures or drains | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Asbestos removal | Exempt | |
| Removal of waste, trash, debris, grease, snow, and other similar items from real property | Exempt | |
| Dehumidification of real property | Exempt | |
| Extraction of water from real property | Exempt | |
| Haul away debris | Exempt | |
| Household and commercial trash collection services | Exempt | |
| Other removal services generally for real property | Exempt |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Installation of complete roofing systems | X | |
| Complete replacement of roofing systems | X | |
| Application of roof coating to existing roofs | Taxable | |
| Repair, maintain, or partially replace all types of roofing systems | Taxable | |
| Repair, maintain, install, or replace roofing materials (asphalt, shingle, slate, tile, built-up, metal, single ply) | Taxable | |
| Sealing roof vents | Taxable | |
| Repair, maintain, install, or replace the following items or accessories: copings, cornices, drip edges, electric heating tape, expansion joints, flashings (all types), gravel stops and fascia, heating cables, louvers and screens, metal or composition valleys, metal ornaments, metal stacks, rain and draft deflectors, shingles (all types), skylights and scuttles, snow guards, and snow slides | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Repair, maintain, install, or replace security system for existing real property | Taxable | |
| Repair, maintain, install, or replace a component part or an accessory of any security system | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Excavation for installation | X | |
| Clean or pump out septic tank or grease trap | Exempt | |
| Replacement or installation of a septic tank or septic tank system | X | |
| Repair, maintain, or replace a component part: distribution boxes, dry wells, grease traps, leach fields, lines, pump, seepage pits | Taxable | |
| Removal of septage from portable toilets | Taxable | |
| Removal of septage from boats, aircraft, trains, and motor vehicles | Exempt |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Traffic signs (single sign and pole) | Taxable | |
| Painting lettering or signage on a building, structure, or fixture on land | X | |
| Repair, maintain, install, or replace signage (other than painting) | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Eliminate squeaks | Taxable | |
| Tighten loose balusters | Taxable | |
| Repair, maintain, or replace: balusters, handrails, newels, risers, termite damage, treads, wet and dry rot, stair boards | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Dig sump pump holes | X | |
| Repair, maintain, or install permanent sump pumps for existing real property | Taxable | |
| Replace or install portable sump pumps for existing real property | Taxable | |
| Repair, maintain, or replace (in permanent or portable sump pumps): floats, electrical cords, motors, piping and connectors, pump suction heads, shutoff switches | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Installation of in-ground swimming pool, including excavation work completed in connection with the installation | X | |
| Clean in-ground swimming pool walls or liner, vacuum in-ground pool to remove leaves or other debris | Taxable | |
| Replacement of liner for in-ground swimming pool | Taxable | |
| Replaster or retile in-ground swimming pool | Taxable | |
| Repair, maintain, or replace the heater for in-ground swimming pool | Taxable | |
| Installation or replacement of above ground swimming pool including pumps, filters, heater for above ground swimming pool | Taxable | |
| Repair or maintenance of above ground swimming pool, including: clean, liner, pump, and heaters | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Electrical distribution wire or cable - installation | X | |
| Fiber optic cable for distribution of video programming - installation | X | |
| Piped natural gas distribution infrastructure and underground system - installation | X | |
| Telephone distribution wire and cable - installation | X | |
| Repair, maintain, or install utility component parts other than for tangible personal property – generally (other than noted below) | Taxable | |
| Repair, maintain, or install utility component parts, provided such are for a transmission, distribution, or other network asset contained on utility-owned land, right-of-way, or easement | Exempt |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Installation or complete replacement of permanent: attic fans, exhaust fans, gable vents, roof vents, soffit vents, wind turbines | X | |
| Installation or replacement of portable attic or other type portable fans | Taxable | |
| Repair, maintain, or replace a component part of an attic exhaust fan or dryer vent: bearings, blades, motors, shutters | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Fixing nail pops | Taxable | |
| Patching cracks (other than as part of a painting service) including where painting is incidental to a taxable repair, maintenance, and installation service | Taxable | |
| Painting walls (including murals), except where painting is incidental to a taxable repair, maintenance, and installation service | X | |
| Removal of a wall | X | |
| Installing wallpaper except where wallpaper is incidental to a taxable repair, maintenance, and installation service | X | |
| Waterproofing walls (excludes items deemed painted materials) | Taxable | |
| Regrouting ceramic tile | Taxable | |
| Repair dents, split wallboard tape, termite damage, wet or dry rot | Taxable | |
| Replace or repair ceramic features, damaged ceramic tiles, existing baseboards, existing molding, existing trim, wallboard panels, wood panels | Taxable | |
| Stop water leaks | Taxable |
| Transactions by Category | Capital Improvement | Repair, Maintenance, and Installation Services |
|---|---|---|
| Single or complete replacement of windows (frame/sash) | Taxable | |
| Installation or complete replacement of permanent combination storm windows | Taxable | |
| Repair, maintain, install, or replace permanent window shutters for existing property | Taxable | |
| Apply putty, window film, or coating to windows | Taxable | |
| Caulk windows (interior/exterior) | Taxable | |
| Eliminate sticking, lubricate sashes | Taxable | |
| Install or replace drapery rods/hardware, shades, valances, venetian blinds, window quilts, and other window treatments (window treatments are generally sales of tangible personal property) | Taxable | |
| Repair, maintain, or install: glass, windows, window frames, window sills | Taxable | |
| Repair, maintain, or install: aprons, balances, frames, hardware (latches/handles/ locks, etc.), inside stops, parting strips, pocket covers, sash balances, sash cords, sash stiles, sash weights, sash weight pulleys, side casings, side jambs, stools, storm window panes or screens, window frames, window panes (glass or plastic), window sills, yoke or head jambs | Taxable |