US TAX GUIDE FOR CONTRACTORS

Sales Tax on Contractor Invoices

A plain-English guide to when sales tax applies, which states tax labour vs materials, and how to show it on your invoices.

This guide is for general information only. Tax rules vary by state and trade type — always confirm with your state revenue department or a local accountant.

Does sales tax apply to contractor work?

It depends on your state and the type of work. Most states tax the sale of materials but not labour for construction and repair services. However, some states (like Washington and New Mexico) tax the full contract price. A handful have no sales tax at all — Alaska, Montana, New Hampshire, Oregon, and Delaware.

Labour vs materials

In states that distinguish between the two, you typically only collect sales tax on the materials portion of the invoice — not your hourly labour charge. This is why itemising labour and materials separately on every invoice matters.

How to show sales tax on your invoice

Show it as a separate line item below your subtotal. Label it clearly as "Sales Tax" and include the rate if applicable. TradieNotes includes a Sales Tax field you can fill in manually before exporting your PDF.

Your EIN on invoices

If you're operating as a business entity, your EIN (Employer Identification Number) is the equivalent of a tax registration number. Including it on invoices is good practice for larger commercial jobs.

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