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My answer assumes that your client is not a government agency or federally tax-exempt organization (charity).
Under Pennsylvania law, "A construction contractor is required to pay Sales or Use Tax on all taxable services, equipment, materials, supplies, and/or components used or installed so as to become part of the real estate. The tax is based upon the contractor’s purchase price including delivery charges paid to the supplier. The contractor does not charge Sales Tax on either the construction materials or labor to install the materials. Although the contractor may recoup the cost of Sales Tax paid on its purchase of materials or taxable services, the Sales Tax paid by the contractor should not be separately stated on the invoice to the contractor's customer." PA Dept. of Revenue.
In short, the answer to your question is "yes," you must pay sales tax on the custom millwork, except for the cost of labor and materials which are used to install the millwork.
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