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.