Specialized cleaning services

Specialized or non-repetitive cleaning services are considered a retail sale. They are subject to Retailing business and occupation (B&O) tax and you must collect retail sales tax.

Examples include:

• Construction cleanup (except when performed for a custom contractor providing a reseller permit).
• Natural flood or 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.
• Duct cleaning.
• Fire damage cleanup.
• Smoke smell removal.
• Hoarder cleanup.
• Crime scene, biohazard, hazmat, asbestos, cleanup.
• Cleaning fish tanks.
• Indoor/outdoor hot tub or pool cleaning and chemical maintenance.
• Exterior cleaning of a building.

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.