Yes and no. According to the NC Department of Revenue Sales and Use Tax Technical Bulletin 41 dated 07/01/2007,
"Sales to users or consumers of tangible personal property, including articles fabricated by the vendor, which the vendor contracts to install are subject to the sales or use tax and persons making such sales must register with the Department and collect and remit all tax due. If the vendor makes a charge for installing articles of tangible personal property which he sells, the charge for installation will not be subject to tax provided it is in addition to the sales price of the property and is stated separately on the customer's invoice and in the vendor's records. If the installation charge is not separately stated, the entire amount will be taxable."
The cited history of this law is "Authority G.S. 105-164.4; 105-164.6; 105-264;
Issued: June 1, 1996."
In construction, labor is generally part of what is termed a "performance contract."
As such, it is also taxable, provided it is not listed separately. See Technical Bulletin 31.
Labor on auto repair is also taxable unless it is listed separately. See Technical Bulletin 35. You may see a trend here.
Generally speaking, all tangible personal property and labor to install or repair that property is taxable. Only if the business lists the labor as a separate item is the labor not taxable, and there are a number of exceptions to this. You have to check the appropriate Technical Bulletin to determine the exact situation.
Do you charge sales tax on labor in Oklahoma
do we need to charge sales tax on labor in nashville tennessee
7.5 %
No
Orange County sales tax as of October 2008 is 6.75% The NC Sales Tax is a 2-parter, state and county. The current state rate is 4.25%, while the county rate is 2.5% for 91 of the 100 counties in NC. Here's a link to all the NC county tax rates. http://www.dornc.com/taxes/sales/salesrates.html
No, you do not pay sales tax on labor. Sales tax is for materials.
The current total local sales tax rate in Raleigh, NC is 6.750%.
Do you charge sales tax on labor in Oklahoma
Sales tax is charged on parts, etc. not labor.
The current total local sales tax rate in Randolph County, NC is 7.000%.
do we need to charge sales tax on labor in nashville tennessee
North Carolina began imposing sales tax on certain labor services on March 1, 2016. This change was part of a broader tax reform effort, which included the taxation of services such as repair, installation, and maintenance. The decision aimed to broaden the tax base and increase state revenue.
7.5 %
Yes. Labor charges, such as for repairs, are subject to sales tax in NJ.
The combined sales tax rate for Greensboro, NC is 6.75%.
sales tax rate for hotel in chapel, hill, nc
no