Building Cleaning


Building cleaning services are taxable. Ramps and parking garages are considered buildings. Outdoor lots are not considered buildings.

Examples of taxable building cleaning:

  • Cleaning services, such as sweeping and washing
  • Disinfecting, exterminating, and pest control services
  • Lighting maintenance, such as bulb and fuse replacement
  • Removing graffiti
  • Removing junk
  • Removing leaves and trash

Note: Charges for removing snow are not taxable.