That line caught me off guard. In New Jersey they do charge sales tax. All contractors (plumbers, remodelers, electricians)are required to charge and file sales tax on services that are done as maintenance.

There is something called "exempt capital improvements" and they do not get taxed. Basically, new kitchen remodel doesn't get taxed, but fixing a broken faucet does. Repair a cracked bathtub? Taxed. Rip it out and remodel the bathroom? No tax.