What you argue for actually is the case now. Repair labor is not taxed. In the USA, no services are taxed at all, which is itself a problem for discussion.

However, there are sales taxes that tax purchases of material goods.

I think we need higher sales taxes with rebates for taxes paid up to $20-30k per year to eliminate the burden on the overtaxed, plus add services taxes to doctors, lawyers, accountants, even programmers.