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.