Sales - Building Cleaning and Maintenance


Building cleaning and maintenance, disinfecting, and exterminating services are taxable.

Building cleaning and maintenance includes both interior and exterior cleaning of commercial and residential buildings, homes, and apartments to keep them in good upkeep or condition. It does not include repairs to buildings.

Note: Janitorial/housecleaning contracts that include both taxable and nontaxable services are taxed on the full amount unless the nontaxable services are separately stated.