Common janitorial services

When you perform “janitorial services” that are regularly and normally performed by a commercial janitorial business, the income is subject to service and other activities business and occupation (B&O) tax. Retailing B&O and retail sales tax does not apply.

Examples of “janitorial services” include:

• Cleaning of interior and exterior window surfaces. 
• Cleaning and waxing floors.
• Cleaning of interior walls and woodwork.
• Cleaning in place of rugs, drapes and upholstery.
• Dusting.
• Disposing trash.

Anything outside of these services are considered specialized or non-repetitive cleaning services and subject to retailing B&O and retail sales tax.

Purchases of cleaning products

Janitorial businesses must pay sales tax on all the products and tools purchased for cleaning services. If your vendor does not charge you sales tax, then you must report use tax on your excise tax return. 

If you sell supplies to your customers, such as toilet paper, cleaning solution, etc., you may use a reseller permit or take the taxable amount for tax paid at source deduction only for the amount that you sold.