All labor that generates labor is usually taxable, in NYS, any service is taxable with a few exceptions in construction such as this example... I can paint your new door for you with no tax... if I paint your old door it's taxable... purchasing the new door there's sales tax and if they can't get you there they'll damn sure get it on the next time a contractor refinishes it.
Any sale of any item is taxable in NY except a real food product, potatoe chips ...taxable, but fresh produce is not. You can buy the cold cuts and fixins to make a sandwich... no tax, somebody makes you a sandwich, that service kicks in ,and the made sandwich is taxable.
I expect it's like that everywhere, if it isn't, that's where I want to go.