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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.
