Are janitorial services subject to sales tax?

It depends on the state. Most states classify commercial cleaning as a non-taxable service, but a handful treat it as taxable. The taxability is determined by state law and whether the work is considered a service contract or the sale of tangible personal property. The state selector applies the rule for your jurisdiction.

What is the local add-on rate?

Some states allow counties, cities, or special districts to charge an additional sales tax on top of the state rate. If your state taxes janitorial services and your jurisdiction has a local rate, you add that percentage to find the total rate you must collect. Check with your county tax assessor or state revenue department for the current local rate.

Do I charge sales tax on labor or only supplies?

In states where janitorial services are taxable, the entire invoice subtotal is usually subject to tax, including labor, unless you separately state supply charges and your state allows a different treatment. If your state exempts the service, neither labor nor supplies on a cleaning contract are taxed. Always verify the specific rules in your state.

Sales Tax Calculator

Guessing service vs supply taxability gets expensive.

Inputs

State

Invoice subtotal ($)

Local add-on (%)

Calculates the sales tax due on a janitorial service invoice based on state tax rules and any local rate additions. Most states exempt commercial cleaning contracts from sales tax, but taxable states require you to collect and remit the combined state and local percentage on your invoice subtotal.

Instruction

Pick the state where the service was performed.
Enter the invoice subtotal before tax in dollars.
Read whether the service is taxable and the total amount due including tax.

Worked example

A contractor in Texas invoices $2,500 for a monthly cleaning contract with no local add-on rate.

The tool reports whether Texas treats janitorial services as taxable, applies the effective rate to the subtotal, and returns the tax amount and invoice total.

Questions operators ask

Are janitorial services subject to sales tax?: It depends on the state. Most states classify commercial cleaning as a non-taxable service, but a handful treat it as taxable. The taxability is determined by state law and whether the work is considered a service contract or the sale of tangible personal property. The state selector applies the rule for your jurisdiction.
What is the local add-on rate?: Some states allow counties, cities, or special districts to charge an additional sales tax on top of the state rate. If your state taxes janitorial services and your jurisdiction has a local rate, you add that percentage to find the total rate you must collect. Check with your county tax assessor or state revenue department for the current local rate.
Do I charge sales tax on labor or only supplies?: In states where janitorial services are taxable, the entire invoice subtotal is usually subject to tax, including labor, unless you separately state supply charges and your state allows a different treatment. If your state exempts the service, neither labor nor supplies on a cleaning contract are taxed. Always verify the specific rules in your state.