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Back to Sales Tax Fact Sheets and Industry Guides
Building Cleaning and Maintenance Industry Guide
  • Defining Cleaning and Maintenance
  • Sales - Building Cleaning and Maintenance
  • Sales – Service Contracts
  • Sales – Disinfecting, Exterminating, Pest Control
  • Junk Removal
  • Exempt Purchases
  • Taxable Purchases and Use Tax
  • Filing Returns and Record-Keeping
  • Legal References and Resources
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Legal References and Resources

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The legal references and resources related to the building cleaning and maintenance industry are listed.

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Minnesota Statutes [+]
  • 297A.61, subd. 3(g)(6)(iii), Sale and purchase
  • 297A.68, subd. 3, Materials used in providing certain taxable services
  • 297A.61, subd. 58, Real property
Revenue Notices [+]
  • 00-03, Exemptions: Materials Used or Consumed in Providing Taxable Services
  • 02-22, Building Cleaning and Maintenance – Swimming Pools
  • 09-05, Technical Corrections to Revenue Notices #02-22
  • 12-02, Home Health Care Services – Combination Contracts
Fact Sheets [+]
  • Isolated and Occasional Sales
  • Laundry and Cleaning Services
  • Local Sales and Use Taxes
  • Sales to Government
  • Use Tax for Businesses
Industry Guides [+]
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