FAQs - Sales and Use Tax

How are floor coverings taxed?

Floormats, area rugs and other types of unattached floor coverings are sales or rentals of tangible personal property and are subject to the sales tax. Also, the outright purchase of carpet, vinyl flooring and tiles to be installed by the consumer or a third party are taxable.

The sale and installation of carpeting is a retail sale and taxable on material and labor. Labor charges to install carpeting supplied by others are taxable.

The sale and installation of all other types of floor coverings (wood, vinyl, tile, etc.) is considered a construction contract; the contractor is required to pay tax on all material and equipment used or consumed in the installation.