I need to replace the deck boards and the hand railing on my 20 x 20 deck.

"What's an average cost per square foot" questions are notoriously difficult to answer without details not the least of which is where you are located. But I think here on the East Coast you should expect at least $1,500 quote for the labor component (remove old and lay new boards) and the materials can vary wildly. I imagine you'd want recycled plastic boards and vinyl railing to prevent rot and maintenance and boards can go from  $6/sq. ft. to  $10/sq. ft. Since they aren't sold by sq. ft. and the board length and thickness (and therefore price) depends on the joists spacing, there will be some waste, so you're probably looking at approx. $4,000 - $4,500 worth of material costs. There will also be some expenses associated with removal of the old boards, cost of fasteners and hardware and other miscellaneous costs.
In addition to reading what people say online, please do ask  two or three decking contractors in the area for an estimate. There are many more questions that need to be answered and someone has to look at the structural integrity of the frame, show you a few samples of the board material and color and do other things that are impossible to do online. Good luck!  
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homeowners
I would also agree that this is a very difficult question to answer.  Without knowing the scope of this project, it would be hard to determine the price per square foot.  The generalities below are a great guideline to start with the information we are assuming.  One thing to consider is when you want this project completed.  There are times of the year where work slows down in some parts of the country, and you may be able to get the job done cheaper during these times.  Spring and Summer will most likely run you a little higher, which fall and winter could be cheaper.  In the Midwest, we recently had a very mild winter.  As a result, contractors were continuing to work when they were usually shut down.  This allowed them to be more flexible on the price as it was work they didn't know was going to be available.  
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Anonymous

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