Cleaning is taxable in some states, exempt in others, and Washington runs two systems at once

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• Cleaning is taxable across Alabama — the rate changes at the city line No janitorial or residential carve-out exists under Ala. Code §40-23-2. The 4% state rate stacks with uncapped city and county levies; returns file through MAT
• No statewide sales tax in Alaska — the borough sets your rate Alaska levies no statewide sales tax on janitorial work. Juneau charges 5%, Kodiak 7%, Anchorage and Fairbanks nothing — each municipality writes and administer
• Arizona taxes business classifications — janitorial labor isn't one of them Cleaning labor falls outside the classifications in A.R.S. Title 42, Ch. 5. TPT still reaches supplies sold at retail under §42-5061 and construction-tied clean
• HB1195 took residential cleaning off the Arkansas tax rolls in 2023 Commercial janitorial stays fully taxable at 6.5% state plus local, reaching about 9.5%. Residential cleaning came off the rolls under HB1195; DFA tracks both o
• California cleaning labor stays untaxed in 2026, and the tax moves to the supplies you consume California does not tax janitorial labor. You pay when you buy the chemicals, 7.25% to 10.25%, which is why most operators bundle supplies into the rate.
• The state exempts cleaning labor — about 70 home-rule cities decide on their own Special Ruling SR-26 keeps janitorial labor out of Colorado's 2.9% state base. Roughly 70 self-collecting home-rule cities write their own codes, so confirm eac
• Connecticut defined janitorial work in regulation — then taxed it everywhere Conn. Agencies Regs. §12-407(2)(i)(Y)-1 enumerates taxable cleaning line by line. One statewide 6.35% rate on Form OS-114, and the casual-sale exception is narr
• Delaware taxes your receipts, not your client's invoice There is no sales tax to collect. Cleaning companies pay Gross Receipts Tax at 0.3983% on revenue above a monthly exclusion near $100,000, so most small operato
• In Florida the building type decides the tax, not the work Rule 12A-1.0091 taxes nonresidential cleaning at 6% plus county discretionary surtax of 0.5%–1.5%. Single-family homes fall outside it; apartment common areas g
• Georgia never listed cleaning as taxable, and that omission is the exemption Janitorial and residential cleaning labor both fall outside O.C.G.A. §48-8-3. Only goods sold to clients are taxed, at 4% state plus local option — near 8.9% in
• Hawaii has no sales tax — the GET is your liability, not your client's HRS §237-13 taxes cleaning gross income at 4.0%, plus Honolulu's 0.5% surcharge under §237-8.6. Pass-through grosses up, and you register for a GET license, not
• Idaho's taxable-services list leaves janitorial work off it Cleaning labor is not enumerated in Idaho Code §63-3612, so service invoices carry no tax. The 6% rate applies to supplies you consume, plus local option taxes
• Illinois doesn't tax cleaning labor — it taxes what you buy to do it Janitorial service revenue carries no Illinois sales tax, so most single-service operators never register. Supplies are taxed at purchase, reaching 10.25% in Ch
• Iowa taxes cleaning everywhere except inside a private residence Iowa Code §423.2(6) enumerates building, carpet and upholstery cleaning as taxable. Occupant-paid residential work is exempt, and local option tax adds 1% to th
• Kansas exempts janitorial labor and taxes every mop you buy The KDOR Janitorial Services Fact Sheet exempts building cleaning labor, and Pub. KS-1525 extends that to duct, carpet and pool work. Your own equipment is taxa
• Kentucky flipped cleaning from exempt to taxable, and many operators missed it KRS 139.200(2)(h) added residential and commercial cleaning to the sales tax base effective January 1, 2023. Flat 6% rate, no local add-on, with a $6,000 regist
• Louisiana taxes cleaning statewide, then hands you a parish rulebook The state rate rose from 4.45% to 5.0% on January 1, 2025, and combined parish rates commonly reach 9%–9.5%. Parishes administer their own filing alongside the
• Maine's service tax repeal changed nothing for cleaning companies Cleaning was never inside the Service Provider Tax, so its January 1, 2026 repeal changes nothing. Labor stays untaxed; chemicals and equipment carry 5.5% sales
• Massachusetts asks what you actually sold, and cleaning is a service M.G.L. c. 64H, §2 taxes tangible property, and 830 CMR 64H.1.1 treats service-dominant cleaning contracts as exempt. The 6.25% rate lands on supplies you consum
• Michigan's flat 6% applies to goods, and cleaning labor isn't one Janitorial, maid and building cleaning labor are not enumerated in the General Sales Tax Act. Michigan permits no local add-on, so 6% is the only rate that touc
• Minnesota taxes cleaning for everyone, residential clients included Minn. Stat. §297A.61, subd. 3(g)(6) covers residential and commercial cleaning alike. Local add-ons push combined rates near 9.875%, and residential clients get
• Mississippi groups cleaning with laundering and leaves the lawn out of it Miss. Code §27-65-23 taxes cleaning at the 7% retail rate, reaching 8% with local levies. DOR's own FAQ confirms mowing, trimming and weeding are not taxable se
• Missouri published a janitorial tax matrix because operators kept asking The Department of Revenue's published Janitorial Services Tax Matrix confirms cleaning labor is not taxable under Chapter 144, RSMo. The 4.225% state rate appli
• Montana has no sales tax, and its resort tax skips janitorial work No general state or local sales tax exists. MCA 7-6-1503(2)(a) limits resort-community tax to lodging, food service and alcohol, so janitorial invoices carry no
• Nebraska deliberately pulled building cleaning into its tax base Information Guide 6-401 makes building cleaning and maintenance taxable at 5.5% state plus local option up to 2%. Residential clients receive no exemption in th
• Nevada's tax follows tangible property, and janitorial labor never enters it NRS 372.025 and §372.065 define taxable sales around tangible personal property, leaving cleaning labor out. Combined rates near 8.375% apply to supplies and re
• New Hampshire collects nothing on your invoice, but taxes profits and payroll No state or local sales tax applies to cleaning services, or even to retail product sales. Revenue flows instead into Business Profits Tax and Business Enterpri
• New Mexico taxes gross receipts, and the location code decides the rate Cleaning receipts are taxable under the Gross Receipts Tax, from 4.875% state to 10.81% combined. Reporting under the wrong location code is what generates asse
• New York taxes building cleaning, then exempts the carpet job inside it General building cleaning is taxable at combined rates reaching 8.875% in New York City, while carpet and drapery cleaning is specifically excluded. Mixed scope
• North Carolina splits real property from retail, and cleaning lands on the exempt side NCDOR treats janitorial work on buildings as a nontaxable real property service. The 4.75% state rate plus county tax to 7.5% reaches goods and certain repair c
• North Dakota exempts cleaning labor until you clean someone's property N.D. Admin. Code §81-04.1-01-22 exempts janitorial labor. Cleaning someone's tangible personal property makes the itemized materials charge taxable at 5% state
• Ohio's $5,000 threshold is measured on janitorial sales alone, not on total company revenue Building maintenance is taxable under ORC §5739.01(B)(3)(j) above $5,000 in annual service sales. Cleveland and Cuyahoga County push the rate to 8%.
• Oklahoma leaves cleaning off the rolls, but its local rates run high Cleaning labor sits outside the base under 68 O.S. §1353 and OTC Ruling 2009-01. The 4.5% state rate plus local add-ons averages 9.06%, applied to the supplies
• Oregon puts no tax on your invoice — larger operators meet the CAT instead No general sales tax has ever existed here. The Corporate Activity Tax applies at 0.57% on Oregon commercial activity above $1 million, which reaches multi-site
• Pennsylvania is the state operators get wrong — residential cleaning is taxable too Building maintenance and maid service are both taxable at 6% statewide, 7% in Allegheny and 8% in Philadelphia. Itemized employee costs on office cleaning are t
• Rhode Island's rate looks high — cleaning labor never touches it The 7% statewide rate has been unchanged since July 1, 1990, with no local add-on anywhere. Cleaning is not enumerated, so only incidental supply sales carry ta
• In South Carolina the question isn't whether cleaning is taxed, it's which county Janitorial labor sits outside the tax base statewide. Local-option taxes move combined rates from 6% to 9%, which matters only for goods you resell to a client.
• South Dakota taxes the service you sell and the supplies you buy Admin. Rule 64:06:02:40 makes janitorial gross receipts taxable at 4.2% state plus municipal tax near 6.4% — and denies a resale exemption on the supplies you b
• Tennessee draws the line at the loading dock, not the service type Janitorial work on a building is exempt; cleaning a rug taken off-site is taxable at 7% plus up to 2.75% local. Any taxable component still requires registratio
• Texas taxes the office and exempts the house, and apartment common areas fall on the taxable side Texas taxes nonresidential cleaning at 6.25% state plus up to 2% local, reaching 8.25%. Houses and single apartment units are exempt under Tax Code §151.0045.
• Utah asks who did the work, not what got cleaned Publication 42 taxes assisted, full-service cleaning and exempts unassisted or coin-operated work. The 4.85% base rises to roughly 6.10%–7.42% once local additi
• Vermont exempts the recurring job and taxes the rug you take away Routine, repetitive cleaning of real property is exempt. Cleaning tangible personal property is taxable at 6%, plus 1% in roughly 19 to 20 local-option towns.
• Virginia's rate isn't uniform, and none of it lands on cleaning labor Cleaning labor is exempt statewide. Regional transportation taxes create rates from 5.3% to 7%, so one multi-region contract can carry two different rates on it
• Washington runs two cleaning tax regimes in 2026, and whether the job repeats decides yours Routine janitorial in Washington carries no retail sales tax, only B&O at 1.5% to 2.1%. Pressure washing and post-construction work flip to 10.35% in Seattle.
• West Virginia taxes cleaning broadly, and new construction is the exception 110 CSR 15 §117.11 makes commercial and residential cleaning taxable with no residential carve-out. Municipal tax adds 1% to the 6% Consumers Sales and Service
• Wyoming's statute is narrow enough to leave cleaning labor alone Wyo. Stat. §39-15-103 leaves janitorial labor untaxed. County add-ons set combined rates from 5% to 6%, and specific-purpose taxes expire — Laramie drops to 5%

• Sales Tax on Cleaning Services in Wisconsin (2025) Cleaning services (janitorial, commercial cleaning, residential maid service) are not taxable (exempt) under Wisconsin sales and use tax law.
• Sales Tax on Cleaning Services in New Jersey (2025) Cleaning services (janitorial, commercial cleaning, residential maid service) are taxable under New Jersey sales and use tax law. If you operate a.
• Sales Tax on Cleaning Services in Maryland (2025) Cleaning services (janitorial, commercial cleaning, residential maid service) are not taxable (exempt) under Maryland sales and use tax law.
• Sales Tax on Cleaning Services in Wyoming (2025) Cleaning services (janitorial, commercial cleaning, residential maid service) are not taxable (exempt) under Wyoming sales and use tax law.
• Sales Tax on Cleaning Services in Indiana (2025) Cleaning services (janitorial, commercial cleaning, residential maid service) are not taxable (exempt) under Indiana sales and use tax law.
• Sales Tax on Cleaning Services in West Virginia (2025) Cleaning services (janitorial, commercial cleaning, residential maid service) are taxable under West Virginia sales and use tax law.
• Sales Tax on Cleaning Services in Virginia (2025) Cleaning services (janitorial, commercial cleaning, residential maid service) are not taxable (exempt) under Virginia sales and use tax law.
• Cleaning Service Sales Tax — DC 2025 Guide Cleaning services (janitorial, commercial cleaning, residential maid service) are taxable under District of Columbia sales and use tax law.
• Sales Tax on Cleaning Services in Vermont (2025) Cleaning services (janitorial, commercial cleaning, residential maid service) are not taxable (exempt) under Vermont sales and use tax law.