A cleaning quote that leaves out sales tax is wrong by the amount of the tax the day the invoice goes out, and that amount comes out of your pay if you did not quote it. Whether the tax applies is a state decision, and states disagree about the same weekly clean. Texas, Pennsylvania and Ohio say tax is due on cleaning a home, Florida taxes the office but not the house, and Wisconsin says routine cleaning is not taxable at all.
This guide puts every answer on one page: a row for each state and DC with the result for home cleaning and for commercial cleaning, what the state's own page says, and a link to that page. The map and state picker below read from the same rows as the table, so they cannot disagree with it.
Each row comes from a state revenue department, a legislature or an official code site, read in October 2026. Each answer is labeled with how it was reached. "Source names cleaning" means an official page or rule says cleaning, janitorial or maid services are taxable or exempt. "From the state's general rule" means the state taxes only listed services, or taxes all services, and that rule decides cleaning. Where no official page we found settled it, the row says Unclear instead of guessing.
The short answer
Counting the 50 states and DC, 15 tax home cleaning and 18 tax commercial cleaning. 31 do not tax home cleaning and 29 do not tax commercial cleaning. Alaska is marked Depends: it has no statewide sales tax, its cities and boroughs levy their own, and the state's pages do not say how those treat cleaning. Iowa home cleaning is also Depends, because its exemption applies only when the occupant pays. The other open rows, 3 for home cleaning and 3 for commercial, are Unclear.
Kentucky, Minnesota, Ohio, Pennsylvania, New Jersey, Texas, Nebraska, Connecticut, Arkansas and DC all have an official page or rule that names cleaning as taxable. New York's sales tax guide and South Dakota's rule name cleaning or janitorial services too, without saying whether homes are included. Florida and Iowa split the two kinds of work. Florida taxes cleaning of nonresidential buildings and not residential facilities, and Iowa exempts janitorial services in a private residence, including an apartment, when the occupant pays for them. Maryland's statute taxes cleaning of commercial and industrial buildings and lists no residential cleaning item.
On the other side, Missouri's janitorial matrix lists commercial cleaning, janitorial cleaning and residential house cleaning as exempt, North Carolina's chart exempts custodial, janitorial and maid services, Kansas exempts cleaning when it is the only service provided, and Washington and Wisconsin do not charge retail sales tax on routine janitorial work. Oregon, Montana and New Hampshire have no general sales tax, and Delaware charges its gross receipts tax to businesses instead of a sales tax to customers.
Alabama, Idaho and Mississippi are Unclear for both kinds of cleaning. That means no official page we found settled it, not that the answer is no.
Map and state picker
Switch between home cleaning and commercial cleaning, then tap a state. The card shows the answer, the conditions the state attaches to it, the official source, and a tax line you can drop into a quote. Every state also has its own row in the table further down.
- Taxable
- Not taxable
- Depends
- Unclear
Tap a state to see its answer and official source. The map shows what each state's own pages say, not legal advice; "Unclear" means no official page we found settled it.
Tax on this job (estimate)
Jump to a state: Alabama · Alaska · Arizona · Arkansas · California · Colorado · Connecticut · Delaware · Florida · Georgia · Hawaii · Idaho · Illinois · Indiana · Iowa · Kansas · Kentucky · Louisiana · Maine · Maryland · Massachusetts · Michigan · Minnesota · Mississippi · Missouri · Montana · Nebraska · Nevada · New Hampshire · New Jersey · New Mexico · New York · North Carolina · North Dakota · Ohio · Oklahoma · Oregon · Pennsylvania · Rhode Island · South Carolina · South Dakota · Tennessee · Texas · Utah · Vermont · Virginia · Washington · Washington, DC · West Virginia · Wisconsin · Wyoming
Four ways states tax cleaning
Cleaning is named as a taxable service. Kentucky's statute taxes janitorial services, including residential and commercial cleaning. Ohio imposes sales tax on building maintenance and janitorial services and says that includes washing, vacuuming, dusting, polishing and waxing in offices, houses and other buildings. The Texas Comptroller says tax is due on the charge to clean a home, office, warehouse, garage, restaurant or any other building.
The state taxes services unless something exempts them. South Dakota taxes the gross receipts of any business that renders a service unless the law exempts it, and its rules name janitorial supplies and services. West Virginia taxes the furnishing of all services except professional and personal services. Hawaii and New Mexico use a general excise tax and a gross receipts tax, which fall on the business rather than on the customer, though the business may pass them on. Neither state's pages, as far as we found, name cleaning.
The state taxes a list of services, and cleaning is not on it. Rhode Island's Division of Taxation says services are generally nontaxable unless a statute lists them, and the list does not include cleaning. South Carolina's manual lists services such as accommodations, dry cleaning and laundering, electricity and communication services. Tennessee's list covers cleaning of tangible personal property but not cleaning of buildings. Georgia, Indiana, Oklahoma, Vermont, Virginia and North Dakota work the same way. In most of these states we could not find a page that says "house cleaning" in so many words, which is why the table marks them "From the state's general rule".
The state has no general sales tax. Oregon, Montana and New Hampshire fall here. Delaware has no sales tax but taxes the gross receipts of businesses, including service providers, and the business, not the customer, pays it. Alaska has no state tax and a patchwork of local ones.
Home and commercial cleaning are often treated differently
The type of building. Florida's Department of Revenue says charges to clean the inside of offices, warehouses, restaurants and other nonresidential buildings are taxable, and charges for cleaning residential facilities are not. Apartments, residential condominiums and their common areas count as residential, and carpet cleaning and pressure washing a building's exterior are not taxable even at an office. Maryland's statute names cleaning of a commercial or industrial building as a taxable service. Iowa's rule exempts janitorial services in a private residence when the occupant pays, and taxes janitorial and building cleaning otherwise, so cleaning a rental that the landlord or property manager pays for does not get the exemption.
Routine or one-time. Washington treats routine janitorial services as subject to the service and other activities B&O tax with no retail sales tax, and treats specialized or non-repetitive work such as hood cleaning, duct cleaning, mold abatement, fire damage cleanup and initial post-construction cleanup as retail sales subject to retail sales tax. Wisconsin's Department of Revenue says routine and repetitive janitorial services are not taxable, with weekly cleaning of a home and nightly cleaning of an office building as examples, and says a one-time cleaning after a remodel is not routine and repetitive.
How much you sell. Ohio's rule only reaches providers whose sales of the service reach $5,000 in a calendar year. Below that you fall outside the definition. At or above it you must register and collect.
Who employs the cleaner. Texas says there is no tax on a self-employed person who provides traditional household services as an employee of the household, and that a maid service does not qualify. Connecticut excludes a janitor, housekeeper or maid employed directly by the resident for regular pay. If you run a cleaning business with your own crew and customers, those narrow exceptions are unlikely to be yours.
What can still be taxed when cleaning is not
A "not taxable" answer covers the cleaning itself. It rarely covers everything on the bill.
Mixed charges. Kansas exempts house cleaning and other cleaning when the only service is cleaning, but applying a product such as wax or a protective coating is taxable, and if exempt cleaning and taxable work share a bill without being separately stated, the whole charge can be taxable. Minnesota treats a contract that mixes taxable and nontaxable services the same way unless the nontaxable services are separately stated.
Property you sell the customer. California, Massachusetts and Illinois each tax tangible personal property transferred to the customer even when the service is not taxed, and Michigan says a service business that also sells products needs a sales tax license. A product you sell, as opposed to one you use up, belongs on its own taxable line.
Carpet, upholstery and other personal property. Kentucky's statute names carpet, upholstery and window cleaning. Utah and Wisconsin tax cleaning of tangible personal property while not taxing cleaning of real property, and Louisiana taxes carpet and furniture cleaning.
What you buy. Florida says cleaning providers pay tax on the equipment, products and supplies they use. Missouri's matrix marks the supplies and chemicals a janitorial company buys as taxable. Texas lets a cleaning company buy items left for customers' use, such as paper towels and hand soap, with a resale certificate, and taxes the supplies it uses up.
How to show the tax on a quote and an invoice
Put the tax on its own line with the rate written next to it, so the customer can see that it is a pass-through and not part of your price. If a job mixes taxable and exempt work, give each a separate line, because Kansas and Minnesota both say separately stated charges are what keep the exempt part exempt.
Register before you bill the first job. Pennsylvania's business guide for cleaning businesses says you need a sales tax license to collect and remit the tax, and Ohio requires you to register once your sales of the service reach $5,000 in a year. Then use the combined rate for the job address, not just the state rate. Texas lets local governments add up to 2 percent, Pennsylvania adds 1 percent in Allegheny County and 2 percent in Philadelphia, and Washington says its local rate varies by city and county.
Price the job first and add tax second. If you have not settled your rate yet, the cleaning pricing guide has the per-hour and flat-rate numbers to start from. The cleaning quote generator then adds the tax line to the total.
Worked example: the same weekly clean in three states
Take a $200 clean performed once a week, 52 times a year. The table uses the state-level rates from the sources in the table below and ignores local taxes, which add to them, so treat the tax column as the minimum.
| State and job | Rule | Tax per clean | Tax over 52 cleans |
|---|---|---|---|
| Texas, a home | Taxable, 6.25% state rate | $12.50 | $650.00 |
| Florida, an office | Taxable, 6% state rate | $12.00 | $624.00 |
| Florida, a home | Not taxable | $0.00 | $0.00 |
The same $200 job puts $212.50 on a Texas customer's invoice and $200 on a Florida homeowner's. If the Texas cleaner quoted $200 flat and billed $212.50, the customer sees a 6.25 percent surprise. If the cleaner quoted $200, absorbed the tax and kept the invoice at $200, the cleaner pays $650 a year out of the margin. The fix is the same in both cases: ask the state first and put the answer on the quote.
When your state says Unclear, or the job is unusual
Start with your state revenue department's own site and search for "janitorial", "building maintenance" and "cleaning". Many states publish a guide for service businesses. If nothing settles it, ask the department in writing and keep the reply with your tax records. A written answer is the only thing that helps you if the state disagrees later.
Look again at least once a year. Rules change: Maine's revenue guide, revised in December 2025, lists several taxable services that took effect on January 1, 2026, and none of them is cleaning, but that is the kind of change that is easy to miss. If you also sell pest control or lawn services, those have their own rules, covered in is pest control taxable.
All 51 jurisdictions, with sources
Last checked: October 20, 2026. Each row links to the official page it rests on. A state that is "Unclear" is shown as such on purpose. If you spot a row that is out of date, tell us and we will recheck it against the state's page.
| State | Home cleaning | Commercial cleaning | What the source says |
|---|---|---|---|
| Alabama | Unclear From the state's general rule | Unclear From the state's general rule |
The Alabama Department of Revenue describes sales tax as a privilege tax on the retail sale of tangible personal property. None of the official pages opened names cleaning, janitorial or maid services as taxable or as exempt. Conditions and exceptionsCounties and cities may add local sales taxes. Ask the Department of Revenue before you decide.
Sales Tax (Alabama Department of Revenue)
|
| Alaska | Depends From the state's general rule | Depends From the state's general rule |
Alaska does not levy a statewide sales tax. Many cities and boroughs levy their own, and the state source does not say whether any of them tax cleaning services. Conditions and exceptionsCheck the rules of the city or borough where you work. The Division of Community and Regional Affairs says about 110 of Alaska's 162 municipal governments levy some form of sales tax.
Sales Tax, Local Government Online (Alaska Department of Commerce, Community, and Economic Development) · Alaska Sales Tax Information (Alaska Office of the State Assessor)
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| Arizona | Not taxable From the state's general rule | Not taxable From the state's general rule |
Arizona's transaction privilege tax applies only to activities in its 16 business classifications. Cleaning and janitorial services are not one of them, so under that rule they are not subject to the tax. Conditions and exceptionsNo Department of Revenue page opened names janitorial or maid services. Prime contracting can be taxed, so cleaning that is part of a construction project may differ.
2025 Tax Handbook, Transaction Privilege Tax (Arizona Joint Legislative Budget Committee staff) · 2026 TPT rate table (Arizona Department of Revenue)
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| Arkansas | Taxable Source names cleaning | Taxable Source names cleaning |
Arkansas gross receipts tax applies to cleaning and janitorial work. The Department of Finance and Administration defines cleaning as ridding the inside or outside of any building, dwelling or other structure of dirt, so it covers homes and commercial buildings. Conditions and exceptionsA contractor that cleans as part of its own construction or painting work is not charged. A third party hired to clean is. City and county tax is added to the state tax.
Opinion Number 20151206 (January 29, 2016) (Arkansas Department of Finance and Administration) · Gross Receipts Tax Rule GR-9.4, Arkansas Register (Arkansas Secretary of State)
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| California | Not taxable From the state's general rule | Not taxable From the state's general rule |
California sales tax applies to retail sales of tangible personal property. Regulation 1501 says that when the true object of a contract is the service itself, the transaction is not subject to tax. Conditions and exceptionsCDTFA Publication 103 lists janitorial services as service providers, which pay tax on the supplies and equipment they use. Supplies you sell to the customer are taxable sales of property.
Regulation 1501, Service Enterprises Generally (California Department of Tax and Fee Administration) · Publication 103, Sales for Resale: Table of General Guidelines (California Department of Tax and Fee Administration)
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| Colorado | Not taxable From the state's general rule | Not taxable From the state's general rule |
The Colorado Sales Tax Guide says sales of services are generally not subject to Colorado sales tax unless a law specifically taxes them. The services it lists as taxed are gas and electric service for commercial use and telephone and telegraph, and cleaning is not among them. Conditions and exceptionsThe guide does not name janitorial or maid services. Bundled sales of goods and services can be taxable in full unless certain conditions are met.
Colorado Sales Tax Guide (revised May 2026) (Colorado Department of Revenue)
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| Connecticut | Taxable Source names cleaning | Taxable Source names cleaning |
Connecticut taxes janitorial services, defined as cleaning the inside or outside of buildings, structures or dwellings. The regulation has no general exemption for residential property. Conditions and exceptionsTwo narrow exclusions: a casual sale of janitorial services to three or fewer residences a year by someone not otherwise in the business, and a janitor, housekeeper or maid employed directly by the resident for regular pay.
Sec. 12-407(2)(i)(Y)-1, Janitorial services (Connecticut Regulations of State Agencies) · Services Subject to Sales and Use Taxes (Connecticut Department of Revenue Services)
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| Delaware | Not taxable From the state's general rule | Not taxable From the state's general rule |
Delaware does not impose a state or local sales tax. It taxes the gross receipts of businesses, including service providers, instead. Conditions and exceptionsThe gross receipts tax is paid by the contractor and is not a sales tax collected from the customer. The Division of Revenue lists janitorial among the licensed business types, so you still need a business license.
Step 4: Learn About Gross Receipts Taxes (Delaware Division of Revenue) · Tax Tips for service occupations (Delaware Division of Revenue)
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| Florida | Not taxable Source names cleaning | Taxable Source names cleaning |
The Florida Department of Revenue says charges to clean the inside of nonresidential buildings such as offices, warehouses and restaurants are taxable, and charges for cleaning residential facilities are not. It lists janitorial, maid and housekeeping services among the taxable nonresidential services. Conditions and exceptionsCarpet cleaning and pressure washing the outside of a building are not taxable cleaning services, while window cleaning of a nonresidential building, inside or outside, is taxable. Residential facilities include apartments and residential condominiums, and their common areas. A local discretionary sales surtax may be added to the state rate. Cleaning companies pay tax on the equipment, products and supplies they use.
Sales and Use Tax on Cleaning Services (GT-800015) (Florida Department of Revenue) · Florida Statutes 212.05 (Florida Legislature)
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| Georgia | Not taxable From the state's general rule | Not taxable From the state's general rule |
The Georgia Department of Revenue says most services are exempt and lists the taxable ones as accommodations, in-state transportation of individuals, admissions, and charges for participation in games and amusement activities. Cleaning is not on that list. Conditions and exceptionsNo Georgia page opened names janitorial or maid services. A department bulletin states that services not specifically listed are exempt.
What is Subject to Sales and Use Tax? (Georgia Department of Revenue) · Sales and Use Tax bulletin SUT 2009-09-25 (Georgia Department of Revenue)
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| Hawaii | Taxable From the state's general rule | Taxable From the state's general rule |
Hawaii has no sales tax. It charges a general excise tax on the gross income of every business, and the statute taxes service businesses at 4 percent of gross income with no residential or commercial distinction. Conditions and exceptionsThe tax falls on the business, and the Department says passing it on to the customer is common but not required by law. All four counties add a 0.5% surcharge, for 4.5% in total. No page opened names cleaning.
An Introduction to the General Excise Tax (revised May 2025) (Hawaii Department of Taxation) · HRS 237-13 (Hawaii State Legislature)
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| Idaho | Unclear From the state's general rule | Unclear From the state's general rule |
Idaho's sales tax rule says the tax applies to retail sales of tangible personal property. No Idaho official page opened names janitorial, maid or building cleaning services as taxable or exempt. Conditions and exceptionsThe Tax Commission's list of taxable services does not include cleaning, which leans toward not taxed, but no page settles it. Confirm with the Tax Commission.
Collecting Sales Tax in Idaho (Idaho State Tax Commission) · IDAPA 35.01.02, Sales and Use Tax Administrative Rules, section 011, Mixed Transactions (Idaho State Tax Commission) · Idaho Code 63-3619 (Idaho Legislature)
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| Illinois | Not taxable From the state's general rule | Not taxable From the state's general rule |
The Illinois Department of Revenue says Illinois does not tax sales of service. Service occupation tax applies only to tangible personal property transferred to the customer as part of a sale of service. Conditions and exceptionsNo page opened names cleaning or janitorial services. Supplies transferred to the customer can be taxable.
Does Illinois tax sales of service? (Illinois Department of Revenue)
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| Indiana | Not taxable From the state's general rule | Not taxable From the state's general rule |
The Indiana Department of Revenue says most services in Indiana are exempt from sales tax and names the few that are taxable, such as cable and satellite television, telecommunications and delivery charges. Cleaning is not on that list. Conditions and exceptionsNo page opened names janitorial or maid services. If you sell tangible personal property to the customer, that sale can be taxable.
Indiana Tax Guide: New and Small Business Owners (revised July 2026) (Indiana Department of Revenue) · Sales Tax Information Bulletin 26, Dry Cleaning and Laundry (Indiana Department of Revenue)
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| Iowa | Depends Source names cleaning | Taxable Source names cleaning |
Iowa taxes janitorial and building maintenance or cleaning services, and the Department rule says businesses that perform them are selling a taxable service. The same rule exempts janitorial services performed in a private residence, including an apartment, when the occupant pays for them. Conditions and exceptionsHome cleaning is exempt only when the occupant pays. Cleaning a home or apartment that a landlord or property manager pays for does not meet that condition. Janitorial work done in connection with new construction or remodeling is also exempt.
Iowa Administrative Code 701-211.23, Janitorial and building maintenance or cleaning (Iowa Legislature) · Iowa Code 423.2 (Iowa Legislature)
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| Kansas | Not taxable Source names cleaning | Not taxable Source names cleaning |
The Kansas Department of Revenue lists house cleaning and other cleaning as exempt if the only service provided is cleaning. Cleaning that applies a product such as wax or a protective coating is taxable. Conditions and exceptionsIf a contract mixes exempt cleaning with taxable work, the exempt part must be separately stated on the invoice or the whole charge can be taxable. Local rates are added to the state rate.
Pub. KS-1525, Sales and Use Tax for Contractors, Subcontractors and Repairmen (Kansas Department of Revenue) · Pub. KS-1510, Kansas Retailers' Sales Tax (Kansas Department of Revenue)
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| Kentucky | Taxable Source names cleaning | Taxable Source names cleaning |
Kentucky's sales tax statute imposes the tax on janitorial services, including residential and commercial cleaning services and carpet, upholstery and window cleaning. The Department of Revenue's janitorial services FAQ says residential or commercial cleaning services are subject to the sales tax. Conditions and exceptionsThe statute section opened has no residential carve-out for cleaning.
KRS 139.200, Imposition of sales tax (Kentucky Legislative Research Commission) · Janitorial Services FAQs (Kentucky Department of Revenue)
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| Louisiana | Not taxable From the state's general rule | Not taxable From the state's general rule |
Louisiana's statute lists the services subject to sales tax, and its cleaning item covers laundry-type work such as clothing, linens, furniture and carpets. It does not list janitorial, building or house cleaning, and a Department of Revenue private letter ruling says janitorial services are not taxable. Conditions and exceptionsA private letter ruling binds only the taxpayer who asked for it. Carpet and furniture cleaning are taxable.
Private Letter Ruling 01-006 (December 12, 2001) (Louisiana Department of Revenue) · R.S. 47:301.3 (Louisiana Legislature)
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| Maine | Not taxable Source names cleaning | Not taxable From the state's general rule |
Maine Revenue Services says there is no tax on the sale of services in general, and gives house cleaning as an example of an untaxed real property service. The statute's list of taxable services does not include cleaning or janitorial services. Conditions and exceptionsCommercial cleaning is not named in the guide, so that answer comes from the closed list of taxable services.
Business Guide to Sales and Use Tax (revised December 22, 2025) (Maine Revenue Services) · 36 M.R.S. 1752 (Maine Legislature)
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| Maryland | Not taxable From the state's general rule | Taxable Source names cleaning |
Maryland's statute makes cleaning of a commercial or industrial building a taxable service, covering floor, carpet, wall, window, ceiling and exterior cleaning plus janitorial services. Residential cleaning is not among the 15 taxable services the statute lists. Conditions and exceptionsNo page states outright that residential cleaning is not taxable. Cleaning of certain common ownership or retirement community buildings is exempt.
Tax-General 11-101, definitions (Maryland General Assembly) · Chapter 293 of 2019 (SB 283), common ownership and retirement community buildings (Maryland General Assembly) · Sales and Use Tax: List of Tangible Personal Property and Services (Maryland Comptroller)
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| Massachusetts | Not taxable From the state's general rule | Not taxable From the state's general rule |
Massachusetts sales tax applies to tangible personal property and certain telecommunications services. The Department of Revenue's regulation treats a transaction whose real object is the service itself as not taxable. Conditions and exceptionsNo page opened names janitorial or maid services. Items sold along with the service, such as products you sell to the customer, are taxable.
830 CMR 64H.1.1, Service Enterprises (Massachusetts Department of Revenue) · Sales and use tax guide (Massachusetts Department of Revenue)
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| Michigan | Not taxable From the state's general rule | Not taxable From the state's general rule |
Michigan's sales tax is levied on sales of tangible personal property at retail. The Use Tax Act taxes only listed services such as telecommunications, lodging and textile laundering, and janitorial or building cleaning is not listed. Conditions and exceptionsNo Treasury page opened names janitorial, house cleaning or maid service. If you also sell products to customers, Treasury says you need a sales tax license.
MCL 205.93a, Use Tax Act (Michigan Legislature) · Sales and Use Tax (Michigan Department of Treasury) · Who Needs A Sales Tax License? (Michigan Department of Treasury)
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| Minnesota | Taxable Source names cleaning | Taxable Source names cleaning |
Minnesota's statute includes building and residential cleaning, maintenance and disinfecting services in taxable sales. The Department of Revenue lists janitorial services, office cleaning and window washing as taxable. Conditions and exceptionsA contract that mixes taxable and nontaxable services is taxed on the full amount unless the nontaxable services are separately stated. The Department lists tasks such as washing dishes, making beds and room straightening as nontaxable.
Minn. Stat. 297A.61, sale and purchase definition (Minnesota Office of the Revisor of Statutes) · Sales: Building Cleaning and Maintenance (Minnesota Department of Revenue) · Use Tax for Individuals (Fact Sheet 156), for the 6.875% state rate (Minnesota Department of Revenue)
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| Mississippi | Unclear From the state's general rule | Unclear From the state's general rule |
The Mississippi Department of Revenue lists specified service businesses subject to 7% tax, including laundering, cleaning, pressing or dyeing. Janitorial, maid and building cleaning are not named on the pages opened. Conditions and exceptionsThe Department's list does not define this item, and its FAQ names dry cleaning among taxable services. No official page opened says whether it reaches building or house cleaning. Ask the Department of Revenue.
Sales Tax Rates (Mississippi Department of Revenue) · Business Tax Frequently Asked Questions (Mississippi Department of Revenue)
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| Missouri | Not taxable Source names cleaning | Not taxable Source names cleaning |
The Missouri Department of Revenue's janitorial services tax matrix lists commercial cleaning of commercial buildings, janitorial cleaning services and residential house cleaning services as exempt. Conditions and exceptionsThe matrix is general guidance with an effective date of November 10, 2022 and says taxability can depend on the facts. The cleaning supplies and equipment the janitorial company buys are taxable.
Janitorial Services Tax Matrix (Missouri Department of Revenue)
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| Montana | Not taxable From the state's general rule | Not taxable From the state's general rule |
The Montana Department of Revenue states that Montana does not have a general-use sales tax, so no state sales tax applies to cleaning services. Conditions and exceptionsCheck for any local tax where you work.
Sales Tax Guidance for Montana Business and Residents (Montana Department of Revenue)
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| Nebraska | Taxable Source names cleaning | Taxable Source names cleaning |
Nebraska says gross receipts from building cleaning and maintenance services are subject to sales tax. The service covers interior and exterior cleaning of commercial and residential buildings, homes and apartments, and the Department's examples include janitorial or maid services. Conditions and exceptionsCleaning done by an employee for an employer as part of a wage job is not taxable. The guidance is Form 6-401-2002, revised January 2013. Local city tax is added.
Building Cleaning and Maintenance Services (Form 6-401-2002, rev. January 2013) (Nebraska Department of Revenue) · Nebraska Sales and Use Tax (Nebraska Department of Revenue)
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| Nevada | Not taxable From the state's general rule | Not taxable From the state's general rule |
Nevada's Department of Taxation lists services not associated with a sale of tangible personal property as exempt from sales tax. No Nevada page opened names cleaning or janitorial services. Conditions and exceptionsThe Department's sales tax page also says tax applies to most retail sales of goods and many services without listing them, so confirm with the Department before you rely on this. Local taxes add to the state rate.
Sales Tax FAQs (Nevada Department of Taxation) · Sales Tax and Use Tax (Nevada Department of Taxation) · Ask the Advisors Basic Training, Sales Tax Exemptions (Nevada Department of Taxation) · Nevada Revised Statutes chapter 372 (Nevada Legislature)
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| New Hampshire | Not taxable From the state's general rule | Not taxable From the state's general rule |
The New Hampshire Department of Revenue Administration says there is no general sales tax on goods purchased in the state. The state's meals, rooms and rentals tax does not cover cleaning services. Conditions and exceptionsThe Department's page speaks of goods, so the answer for services rests on RSA 78-A:6, which imposes only the rooms, meals and rentals taxes.
General Information, Frequently Asked Questions (New Hampshire Department of Revenue Administration) · RSA 78-A:6 (New Hampshire General Court)
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| New Jersey | Taxable Source names cleaning | Taxable Source names cleaning |
The New Jersey Division of Taxation says charges for general home and office cleaning (janitorial services), including window washing, are subject to Sales Tax whether or not the services are performed under a regular contract. Conditions and exceptionsJanitorial and cleaning providers are not treated as contractors, so they charge tax on the full bill and can use resale certificates for certain materials and supplies.
Tax Topic Bulletin S&U-9, Business Purchases (rev. 5/25) (New Jersey Division of Taxation) · Tax Topic Bulletin S&U-3, Contractors and New Jersey Taxes (rev. 5/25) (New Jersey Division of Taxation) · Tax Topic Bulletin S&U-4, New Jersey Sales Tax Guide (New Jersey Division of Taxation)
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| New Mexico | Taxable From the state's general rule | Taxable From the state's general rule |
New Mexico has a gross receipts tax rather than a sales tax. It is imposed on the business for performing services in New Mexico, and the Department says it is due on services unless an exemption or deduction applies. Conditions and exceptionsNo page opened names cleaning or janitorial services. The business may pass the tax on to the buyer if it is separately stated on the invoice. The combined rate varies by location.
Gross Receipts Tax Overview (New Mexico Taxation and Revenue Department)
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| New York | Taxable From the state's general rule | Taxable Source names cleaning |
New York taxes the service of maintaining, servicing or repairing real property, inside and outside buildings, and Publication 750 gives cleaning as an example. Neither the publication nor the statute draws a residential versus commercial line for cleaning. Conditions and exceptionsInterior cleaning is taxable whatever the length of the contract. Carpet, rug and drapery cleaning is treated as exempt laundering and dry cleaning. Services by an individual who is not in a regular trade or business offering services to the public are excluded. Residential is inferred because no residential exclusion was found. The publication opened is the November 2015 revision.
Publication 750, A Guide to Sales Tax in New York State (New York State Department of Taxation and Finance) · Tax Law 1105 (New York State Senate) · Notice N-12-3, Change in Reporting Sales Tax on Certain Services in New York City (March 2012) (New York State Department of Taxation and Finance)
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| North Carolina | Not taxable Source names cleaning | Not taxable Source names cleaning |
North Carolina's Services to Real Property Taxability Chart lists custodial, janitorial and maid services as exempt from the tax on repair, maintenance and installation services. The exemption does not separate residential from commercial customers. Conditions and exceptionsIt does not apply when the cleaning is part of gross receipts from the rental of an accommodation charged by a facilitator or retailer.
Services to Real Property Taxability Chart (North Carolina Department of Revenue)
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| North Dakota | Not taxable From the state's general rule | Not taxable From the state's general rule |
North Dakota's sales tax rule says personal and professional services are not subject to sales tax. The statutory list of taxed sales covers tangible personal property, communication services, admissions, lodging, rentals and software, and does not include building cleaning. Conditions and exceptionsNo page opened names janitorial, maid or building cleaning services.
N.D. Admin. Code 81-04.1-01-22, Services (North Dakota Legislative Branch) · N.D. Cent. Code chapter 57-39.2 (North Dakota Legislative Branch)
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| Ohio | Taxable Source names cleaning | Taxable Source names cleaning |
Ohio imposes sales tax on building maintenance and janitorial services, defined as cleaning the inside or outside of a building. The Department says the service includes washing, vacuuming, dusting, polishing and waxing in offices, houses and other buildings. Conditions and exceptionsA provider with less than $5,000 in sales of the service in a calendar year is outside the definition. You must register and collect tax once sales reach $5,000 in a year. Counties and transit authorities add tax.
ST 2002-04, Building Maintenance and Janitorial Services (updated April 2025) (Ohio Department of Taxation) · Ohio Revised Code 5739.01 (Ohio Laws and Administrative Rules)
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| Oklahoma | Not taxable From the state's general rule | Not taxable Source names cleaning |
The Oklahoma Tax Commission's business registration instructions list janitorial service as an example of a nontaxable service. A Commission letter ruling says sales tax reaches tangible personal property and only the services specified in 68 O.S. 1354, and no official page opened lists house cleaning or maid service. Conditions and exceptionsHome cleaning follows from that general rule, because the instructions do not name house cleaning. The statute itself could not be opened. Counties and cities may add local sales taxes.
Business Registration Instructions, Packet A (rev. September 2025) (Oklahoma Tax Commission) · Sales and Use Tax (Oklahoma Tax Commission) · Letter Ruling LR-13-040 (Oklahoma Tax Commission)
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| Oregon | Not taxable From the state's general rule | Not taxable From the state's general rule |
The Oregon Department of Revenue says Oregon does not have a general sales or use/transaction tax, so no sales tax applies to residential or commercial cleaning.
Sales Tax in Oregon (Oregon Department of Revenue)
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| Pennsylvania | Taxable Source names cleaning | Taxable Source names cleaning |
The Commonwealth's business licensing guide for cleaning businesses states that residential and commercial building cleaning services are subject to Pennsylvania sales tax, and that you need a sales tax license to collect and remit it. Conditions and exceptionsThe guide points to 61 Pa. Code 60.1 for detail, which could not be opened, so exceptions in that regulation were not reviewed. Allegheny County adds 1 percent and Philadelphia adds 2 percent per the Department of Revenue.
Reference Guide, Cleaning Businesses (revised May 2023) (PA Business Hub, Commonwealth of Pennsylvania) · Sales, Use and Hotel Occupancy Tax (Pennsylvania Department of Revenue)
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| Rhode Island | Not taxable From the state's general rule | Not taxable From the state's general rule |
The Rhode Island Division of Taxation says services are generally nontaxable unless specifically enumerated by statute. The enumerated services in R.I. Gen. Laws 44-18-7.3 include taxi and limousine, pet care, investigation and parking, and cleaning or janitorial services are not on the list. Conditions and exceptionsNo page opened names house cleaning or janitorial services.
Ruling Request No. 2017-02 (Rhode Island Division of Taxation) · R.I. Gen. Laws 44-18-7.3 (Rhode Island General Assembly)
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| South Carolina | Not taxable From the state's general rule | Not taxable From the state's general rule |
The South Carolina Department of Revenue's sales tax manual lists the services subject to sales tax as accommodations, dry cleaning and laundering, electricity and communication services. Janitorial, maid and building cleaning are not on that list. Conditions and exceptionsNo page opened names janitorial or maid services directly. Contractors are treated as consumers of the materials they buy.
Sales and Use Tax Manual, Chapter 23, Frequently Asked Questions (September 2025) (South Carolina Department of Revenue) · Sales Tax (South Carolina Department of Revenue)
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| South Dakota | Taxable From the state's general rule | Taxable Source names cleaning |
South Dakota's administrative rules state that gross receipts from furnishing janitorial supplies or services are subject to sales tax. State law taxes the gross receipts of any business that renders a service unless it is specifically exempt. Conditions and exceptionsThe rule does not split residential from commercial customers, and no cleaning exemption was found. Municipal sales taxes of 1 to 2 percent may add to the state rate. The rule treats a janitorial business as the consumer of its own supplies and equipment, so it pays tax on them.
ARSD 64:06:02:40, Janitorial supplies and services (South Dakota Legislative Research Council) · Sales and Use Tax (South Dakota Department of Revenue)
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| Tennessee | Not taxable From the state's general rule | Not taxable From the state's general rule |
The Tennessee Department of Revenue says services are not taxable unless specifically enumerated by law. Its list of taxable services includes cleaning of tangible personal property but not cleaning of buildings. Conditions and exceptionsThe department document is dated August 2021 and does not name janitorial or maid services. Cleaning that is a necessary part of a taxable repair is taxable.
Services Subject to Sales Tax in Tennessee (August 2021) (Tennessee Department of Revenue) · SUT-115, Services Subject to Sales and Use Tax (Tennessee Department of Revenue)
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| Texas | Taxable Source names cleaning | Taxable Source names cleaning |
The Texas Comptroller says tax is due on the charge to clean a home, office, warehouse, garage, restaurant or any other building, and that maid and janitorial services should collect sales and use tax. Conditions and exceptionsThere is no tax on a self-employed person who provides traditional household services as an employee of the household, and a maid service does not qualify. Items left for customers' use, such as paper towels and hand soap, can be bought with a resale certificate. Cleaning bought by a contractor or home builder for a new residential structure is not taxable.
Cleaning and Janitorial Services (Publication 94-111) (Texas Comptroller of Public Accounts) · Taxable Services (Publication 96-259, January 2026) (Texas Comptroller of Public Accounts)
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| Utah | Not taxable From the state's general rule | Not taxable From the state's general rule |
The Utah State Tax Commission says charges for cleaning and washing real property are not subject to tax, while sales tax applies to charges for washing or cleaning tangible personal property. Conditions and exceptionsNeither publication opened names janitorial or maid services, so applying the real property rule to routine building or house cleaning is an inference. A job that includes cleaning movable items may include taxable charges.
Publication 42, Washing or Cleaning (Utah State Tax Commission) · Publication 25, Sales and Use Tax General Information (Utah State Tax Commission)
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| Vermont | Not taxable From the state's general rule | Not taxable From the state's general rule |
A Vermont House Ways and Means staff overview says charges for services are generally not taxable unless specifically enumerated. The sales tax statute lists the taxed categories, and building or house cleaning is not among them. Conditions and exceptionsNo Department of Taxes page opened names cleaning. Supplies you sell to the customer would be tangible personal property.
Taxes on Services Overview (April 5, 2023) (Vermont General Assembly, House Committee on Ways and Means) · 32 V.S.A. 9771 (Vermont General Assembly)
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| Virginia | Not taxable From the state's general rule | Not taxable From the state's general rule |
The Virginia Department of Taxation's regulation says charges for services generally are exempt from the retail sales and use tax, except services provided in connection with sales of tangible personal property. It does not name cleaning, janitorial or maid services. Conditions and exceptionsA service provider is the taxable consumer of the supplies it buys to provide exempt services, so the contractor pays tax on its own cleaning supplies.
23VAC10-210-4040, Services (Virginia Department of Taxation) · Va. Code 58.1-609.5 (Virginia General Assembly)
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| Washington | Not taxable Source names cleaning | Not taxable Source names cleaning |
The Washington Department of Revenue says routine janitorial services are subject to the service and other activities B&O tax, and retailing B&O tax and retail sales tax do not apply. A Department determination treats weekly cleaning of a newly built home awaiting sale as janitorial service under the same rule. Conditions and exceptionsSpecialized or non-repetitive cleaning, such as hood cleaning, duct cleaning, mold abatement, fire damage cleanup and initial post-construction cleanup, is a retail sale subject to retail sales tax. The B&O tax is paid by the business, not collected from the customer.
Common janitorial services (Washington State Department of Revenue) · Det. No. 19-0246, 40 WTD 255 (December 30, 2021) (Washington State Department of Revenue)
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| Washington, DC | Taxable Source names cleaning | Taxable Source names cleaning |
DC sales tax applies to charges for real property maintenance, defined as any activity that keeps the premises of a building clean, orderly and functional. The Office of Tax and Revenue lists janitorial cleaning and building cleaning as taxable services. Conditions and exceptionsThe sources show no exception for homes or owner-occupied property. Services performed under an employer and employee relationship are excluded. The Office of Tax and Revenue says the 6% rate stays through September 30, 2027.
D.C. Code 47-2001, definitions (Council of the District of Columbia) · Sales tax on real property maintenance services (DC Office of Tax and Revenue) · Sales and Use Tax (DC Office of Tax and Revenue)
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| West Virginia | Taxable From the state's general rule | Taxable From the state's general rule |
West Virginia's consumers sales and service tax applies to the furnishing of all services except professional and personal services. No source opened names janitorial or cleaning services, so taxability follows from that statutory definition. Conditions and exceptionsServices rendered by an employee to an employer, contracting work and personal services are outside the definition. The State Tax Department treats repair and maintenance work that is not a capital improvement, including roof, gutter and drain cleaning, as a taxable service rather than contracting.
W. Va. Code 11-15-8, Furnishing of services included (West Virginia Legislature) · Sales and Use Tax (West Virginia State Tax Department) · TSD 310, Capital Improvement Rule: Sales and Use Tax for Construction Trades (rev. July 2026) (West Virginia State Tax Department)
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| Wisconsin | Not taxable Source names cleaning | Not taxable Source names cleaning |
The Wisconsin Department of Revenue states that routine and repetitive janitorial services are not taxable, with examples of weekly cleaning of a person's home and nightly cleaning of an office building. A one-time cleaning, such as after a remodel, is not routine and repetitive. Conditions and exceptionsSpecialized or non-repetitive cleaning of tangible personal property, such as carpets, is taxable. If one charge covers taxable and nontaxable cleaning, allocate it. The Department repeated this in its June 2015 report, which also says a one-time carpet cleaning in a home is taxable.
Sales and Use Tax Report, Issue 3-14 (September 2014), Janitorial Services (Wisconsin Department of Revenue) · Sales and Use Tax Report, Issue 2-15 (June 2015) (Wisconsin Department of Revenue) · Sales and use tax rates (Wisconsin Department of Revenue)
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| Wyoming | Not taxable From the state's general rule | Not taxable From the state's general rule |
The Wyoming Department of Revenue lists labor or service to real property as not taxable, and the statute that imposes the tax lists taxed items without naming cleaning or janitorial services. Conditions and exceptionsNo page opened names cleaning, janitorial or maid services. Services to repair or improve tangible personal property can be taxed, and whether cleaning movable items counts is not addressed.
Review of Wyoming Sales/Use Tax Exemptions (August 21, 2025) (Wyoming Department of Revenue) · Wyoming Sales Tax 101 (June 2023) (Wyoming Department of Revenue)
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Sources and further reading
Each row in the table links to the page it rests on. These are the pages quoted in the text above.
- Texas Comptroller of Public Accounts, Cleaning and Janitorial Services (Publication 94-111).
- Florida Department of Revenue, Sales and Use Tax on Cleaning Services (GT-800015).
- Kentucky Legislative Research Commission, KRS 139.200, Imposition of sales tax.
- Ohio Department of Taxation, ST 2002-04, Building Maintenance and Janitorial Services, updated April 2025.
- Minnesota Department of Revenue, Sales: Building Cleaning and Maintenance.
- Kansas Department of Revenue, Pub. KS-1525, Sales and Use Tax for Contractors, Subcontractors and Repairmen.
- Washington State Department of Revenue, Janitorial and other cleaning services: common janitorial services.
- Wisconsin Department of Revenue, Sales and Use Tax Report, Issue 3-14 (September 2014), Janitorial Services.
- Missouri Department of Revenue, Janitorial Services Tax Matrix, effective November 10, 2022.
- Pennsylvania Business Hub, Reference Guide, Cleaning Businesses, revised May 2023.
- Maine Revenue Services, Business Guide to Sales and Use Tax, revised December 22, 2025.
This article reports what each state's own pages say as of October 20, 2026. It is general information, not tax or legal advice. Sales tax rules are set by each state and change, local taxes add to the state rates shown, and the dollar figures in the worked example are illustrations. Confirm the current rule for your state and your own situation with your state department of revenue or a tax professional before you change how you invoice.