Carpet Cleaning Services Tax

1 carpet cleaning and.

Carpet cleaning services tax.

Cleaning company contracts with building owner to clean the windows on a quarterly basis in its building. You must charge tax on the total sales price of nonresidential. Swimming pool maintenance includes testing acid washing adding and balancing chemicals cleaning and changing filters and vacuuming. Charges for cleaning commercial and industrial buildings are subject to maryland s 6 percent sales and use tax.

Examples of nontaxable services. Therefore the charges for these services are taxable. There is no tax on the charges of a self employed person who provides traditional household services such as housekeeping babysitting or cooking. Nonresidential cleaning services are subject to state sales tax plus any applicable discretionary sales surtax.

The same is true of restaurant ventilation hood cleaning services which falls under the non taxable industry standard code 561790 for chimney cleaning services. 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 real. Specifically included are charges for janitorial services and floor carpet wall window ceiling and exterior cleaning.

B sales tax is due on laundry cleaning and garment 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. Examples of laundry cleaning and garment services include but are not limited to. Personal services listed in group 721 are laundry cleaning and garment services.

Certain cleaning services exempt from new york sales tax. 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.