Is labor taxable?

Whether labor is subject to sales tax depends upon the circumstances under which the labor is performed:

With regard to installation charges, labor charges that are contracted for separately from the selling price of the tangible personal property are not taxable. Labor charges that are not contracted for separately are a part of the selling price and are taxable. See 86 Ill. Admin. Code Section 130.450.

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.