Does a Painter or Painting Business Need to Charge Sales Tax in Pennsylvania?
Fees for labor are taxed when the labor is expended on a taxable item. For example, repairs to a vehicle, appliance or jewelry are taxable. Labor charges to install or repair items that become part of real estate – such as repairs to a water heater, boiler or new roof – are not taxable.
The following exemption form cannot not be used by a contractor performing services to real property: