Carpet Cleaning Services Tax

B sales tax is due on laundry cleaning and garment services.

Carpet cleaning services tax.

Certain cleaning services exempt from new york sales tax. Examples of nontaxable services. 1 carpet cleaning and. Specifically included are charges for janitorial services and floor carpet wall window ceiling and exterior cleaning.

Examples of laundry cleaning and garment services include but are not limited to. You must charge tax on the total sales price of nonresidential. Nonresidential cleaning services as enumerated in naics national number 561720 of the north american industry classification system as published in 2007 are taxable. Cleaning company is providing specialized cleaning services to tangible personal property i e carpet.

A person who performs these services is required to collect sales tax from the customer. Personal services listed in group 721 are laundry cleaning and garment services. In an advisory opinion the new york department of taxation and finance concluded that a taxpayer s carpet cleaning services are exempt from new york sales tax but other cleaning services and floor repair services are subject to sales tax. The tax law provides an exemption for laundry and carpet cleaning services repair and restoration services of nonresidential real property and repair and restoration of tangible personal property damaged in a natural disaster provided the area is declared a disaster area by the governor of texas or president of the united states.

Therefore the charges for these services are taxable. There is no tax on the charges of a self employed person who provides traditional household services such as housekeeping babysitting or cooking. So carpet cleaning falls outside the realm of taxable 561720 services and is therefore not subject to florida sales tax. Cleaning company contracts with building owner to clean the windows on a quarterly basis in its building.

Cleaning company is providing specialized cleaning services to real. The same is true of restaurant ventilation hood cleaning services which falls under the non taxable industry standard code 561790 for chimney cleaning services.