Carpet Cleaning Services Tax

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.

Carpet cleaning services tax.

You must charge tax on the total sales price of nonresidential. The same is true of restaurant ventilation hood cleaning services which falls under the non taxable industry standard code 561790 for chimney cleaning services. Specifically included are charges for janitorial services and floor carpet wall window ceiling and exterior cleaning. Charges for cleaning commercial and industrial buildings are subject to maryland s 6 percent sales and use tax.

Swimming pool maintenance includes testing acid washing adding and balancing chemicals cleaning and changing filters and vacuuming. Nonresidential cleaning services are subject to state sales tax plus any applicable discretionary sales surtax. Nonresidential cleaning services as enumerated in naics national number 561720 of the north american industry classification system as published in 2007 are taxable. B sales tax is due on laundry cleaning and garment services.

Cleaning company is providing specialized cleaning services to real. A person who performs these services is required to collect sales tax from the customer. There is no tax on the charges of a self employed person who provides traditional household services such as housekeeping babysitting or cooking. Cleaning company contracts with building owner to clean the windows on a quarterly basis in its building.

1 carpet cleaning and. Examples of nontaxable services. Examples of laundry cleaning and garment services include but are not limited to. So carpet cleaning falls outside the realm of taxable 561720 services and is therefore not subject to florida sales tax.

Cleaning company is providing specialized cleaning services to tangible personal property i e carpet. Personal services listed in group 721 are laundry cleaning and garment services.