In Massachusetts, paying sales tax on an upholstery job can be confusing. The Department of Revenue regulates upholstery as a “Fabrication”. The total invoice amount is taxed at 5%. Even if the customer supplies the fabric, the labor and supplies are still taxable. The same is true for draperies. Not Taxable are certain repairs and shipping. Click the Department of Revenue page to view the regulation. Read (3) Fabrication and (5e) Specific Applications.