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Building Cleaning and Maintenance

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Building cleaning and maintenance includes both interior and exterior cleaning of commercial and residential buildings, homes, and apartments. It does not include repairs to buildings.

Note: Contracts that include taxable and nontaxable services are taxed on the full amount unless the nontaxable services are separately stated.

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Disinfecting, Exterminating, and Pest Control

Disinfecting, exterminating, and pest control services are taxable. These services include fumigating, eradicating, or preventing the infestation of termites, bugs, roaches, moths, birds, and all other living pests. 

Services Performed within a Business

Building cleaning and maintenance services performed within a business are not taxable when:

  • Services are performed by employees for an employer
  • Services are provided by one business entity for another when one of the entities owns or controls at least 80% of the other entity
  • Services are performed between members of an affiliated group of corporations

Local Sales and Use Tax

Some cities and counties have local sales and use taxes. If you are located in or make sales into an area with a local tax, you may owe local sales and use tax. For more information, see Local Sales and Use Taxes. 

To determine the sales tax rate, use the location where the product is received by the customer, typically your business or a delivery address. You can use our Sales Tax Rate Map or Sales Tax Rate Calculator to help you determine the sales tax rate.

Note: The map and rate calculator do not include special local taxes.

For more information, see: