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Sales tax depends on the state. I am not seeing any specific state listed in your post.
In New York sales tax depends on the end result.
The imposition of tax on services performed on real property depends on the end result of such service. If the end result of the services is the repair or maintenance of real property, such services are taxable. If the end result of the same service is a capital improvement to the real property, such services are not taxable.
In your example (if in New York) no sales tax would apply.
If you post the state I can check that specific state.
Checking to see if you responded with the specific state information.