Sales - Building Cleaning and Maintenance

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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.

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Taxable Services [+]

Carpet cleaning
Ceiling tile cleaning
Chimney cleaning
Disinfecting, exterminating, and pest control
Duct cleaning
Elevator cab cleaning
Floor cleaning, vacuuming, and waxing
Furnace cleaning
Gutter cleaning
Janitorial services
Junk removal services
Lighting maintenance
Office cleaning
Parking ramp cleaning
Pressure washing a building
Restroom cleaning, deodorizing, and sanitizing
Smoke odor counteracting
Swimming pool, spa, and hot tub cleaning, maintenance, and disinfecting
Swimming pool, spa, and hot tub opening and closing services
Venetian blind cleaning
Ventilation system cleaning
Window washing
Wall and woodwork cleaning
Water removal (flood or fire damage)

Nontaxable Services (if separately stated on the invoice) [+]

Miscellaneous [+]

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

Sales to Nonprofits

Qualifying nonprofit organizations must give you a completed Form ST3, Certificate of Exemption to purchase services exempt from tax.

Direct Pay Authorization

A Direct Pay authorization cannot be used to buy services exempt from tax. Taxable services provided to businesses that have a direct pay authorization are taxable.

Equipment Sales [+]

Local Sales 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:

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Sales - Building Cleaning and Maintenance