Interior cleaning services
When is retail sales tax applicable?
This article will help you determine the classification for interior cleaning charges. Generally, cleaning services are subject to retail sales tax. However, if a company performs routine and repetitive “janitorial services,” described in WAC 458-20-172, the company’s receipts are not subject to retail sales tax.
Specialized or non-repetitive cleaning services are taxable as retail sales. Examples of specialized or non-repetitive cleaning services that are taxable as retail sales include:
- Construction cleanup (except when performed for a custom contractor providing a reseller permit)
- Natural flood water or moisture removal
- Leaking appliance water or moisture removal
- Specialty cleaning or resealing of grout or tile
- Mold abatement
- Hood cleaning
- Tap cleaning
- Drain clog/cleaning
- Deep fryer oil filtration/cleaning
- Fire damage cleanup
- Smoke smell removal
- Hoarder cleanup
- Crime scene/bio cleanup
- Haz mat cleanup
- Meth lab cleanup
- Asbestos cleanup
- Cleaning fish tanks
You can find out more information about janitorial services under the “Business and Occupation Tax” paragraph located on our site at WAC 458-20-172.
Also, see our Tax Topics article on interior and exterior Window Washing.