Carpet Cleaning Services Tax

There is no tax on the charges of a self employed person who provides traditional household services such as housekeeping babysitting or cooking.

Carpet cleaning services tax.

Nonresidential cleaning services as enumerated in naics national number 561720 of the north american industry classification system as published in 2007 are taxable. Cleaning company is providing specialized cleaning services to real. Nonresidential cleaning services are subject to state sales tax plus any applicable discretionary sales surtax. Examples of laundry cleaning and garment services include but are not limited to.

Swimming pool maintenance includes testing acid washing adding and balancing chemicals cleaning and changing filters and vacuuming. The tax law provides an exemption for laundry and carpet cleaning services repair and restoration services of nonresidential real property and repair and restoration of tangible personal property damaged in a natural disaster provided the area is declared a disaster area by the governor of texas or president of the united states. You must charge tax on the total sales price of nonresidential. Charges for cleaning commercial and industrial buildings are subject to maryland s 6 percent sales and use tax.

So carpet cleaning falls outside the realm of taxable 561720 services and is therefore not subject to florida sales tax. Specifically included are charges for janitorial services and floor carpet wall window ceiling and exterior cleaning. The same is true of restaurant ventilation hood cleaning services which falls under the non taxable industry standard code 561790 for chimney cleaning services. In an advisory opinion the new york department of taxation and finance concluded that a taxpayer s carpet cleaning services are exempt from new york sales tax but other cleaning services and floor repair services are subject to sales tax.

Therefore the charges for these services are taxable. 1 carpet cleaning and. Certain cleaning services exempt from new york sales tax. Cleaning company contracts with building owner to clean the windows on a quarterly basis in its building.

Examples of nontaxable services. Personal services listed in group 721 are laundry cleaning and garment services.