Definitely maybe. I spent 4 hrs. going around and around with the tax folks on this subject and it appears to be a gray area. Basically it goes like this; If the material is incorporated into the house so as to become a permanent part of the structure it is a 'capital improvement' and not taxable. This would include studs, drywall, trim,etc. and I would think paint. Taxable are items easily removed or replaced such as lighting, ceiling fans, et al. Really grey areas are items such as doors, shelving and cabintry. These are generally accepted as being part of the structure and are yet easily removed or replaced.
Then you run into our goofy no tax on services laws in which there is no tax on services unless you incorporate materials in which case everything (the bottom line) is taxable. If your estimates are T&M you could create a red flag here.
After frustrating both myself and the tax agent it was agreed that 99% of work done to a home is non-taxable.
I would visit your local tax office and make sure that they agree too, get the persons card just in case someone comes after you later.
Now wasn't that about as clear as mud? Have fun at the tax office and let me know what they say.