Sales tax on painting work: what goes on the invoice

There is no national sales tax

Sales tax in the US is set at state level, and most states let counties, cities and special districts add their own tax on top. That means two jobs a few miles apart can carry different rates, and the same work can be taxable in one state and exempt in another. Five states have no statewide general sales tax at all, though localities in one of them still levy their own.

How it usually lands on painting work

Paint and materials you supply are typically taxable, and in several states a painting contractor is treated as the consumer of those materials and pays tax at purchase rather than charging it on. Labor treatment varies by state and sometimes by whether the job is a repaint or part of new construction. Keep materials and labor apart on the invoice.

What a tax-ready invoice shows

• A unique, sequential invoice number.
• Your business name, address and, where you have one, your seller's permit or tax ID.
• The customer's name and the service address — the location often decides the rate.
• The invoice date and the date the work was performed.
• Materials and labor on separate lines, described per line.
• The taxable subtotal, the rate applied, and the tax amount as its own line.
• The total due, and any exemption certificate reference if the sale is exempt.

Finding your own rate

We deliberately do not publish rates — they change, and a stale number on an invoice is your problem, not ours. Look up the combined state and local rate for the service address with your state's revenue department, and confirm whether your type of work is taxable there before you charge or omit tax.

Worked example

Subtotal for the job

$575.00

Sales tax at your combined rate

you enter the rate

Total the customer pays

subtotal + tax

Any tax you collect is never your money — you are holding it for the state and remitting it on your next return.

Common questions

Per room or per square foot?

Per room reads better to homeowners, per square foot reads better to builders and property managers. Show the basis you used either way.

Should I take a deposit?

On material-heavy jobs, yes — enough to cover the paint. Some states cap deposits on home improvement contracts, so check your own.

How many coats should the invoice say?

Exactly what you did, per surface. Coat count is the most common source of painting disputes.