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This answer to your question comes from the PA sales tax website in their FAQ section.
"Fees for labor are taxed when the labor is expended on a taxable item i.e., repairs to a vehicle. (The vehicle was a taxable item, hence labor to repair it is taxable.) This would also apply to appliances, jewelry, and any other taxable items.Labor charges to install or repair items that become part of real estate are not taxable. This would include installation of such items as a water heater, boiler, or new roof. "
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