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Sales and Use Tax on Cleaning Services

Information on taxability of services to residential and nonresidential buildings

Definitions

Cleaning Services
Services (not involving repair) performed to maintain the clean and sanitary appearance and operating condition of a building.
Nonresidential Buildings
Commercial buildings, industrial buildings, public lodging establishments and any other facilities regularly rented as living or sleeping accommodations (also called "transient accommodations").
Residential Buildings
Buildings used by persons as living quarters, such as single-family homes, apartments, duplexes, triplexes, quadraplexes, condominiums, cooperatives, nursing homes, and common areas of these residential buildings.
Tangible Personal Property
Personal property that may be seen, weighed, measured, or touched or is in any manner perceptible to the senses.

What is Taxable?

Services

Cleaning services provided to nonresidential buildings, which include public lodging establishments, are taxable. Here are examples of services that are subject to sales tax:

  • Acoustical tile cleaning.
  • Building cleaning (interior).
  • Chimney cleaning.
  • Custodians of schools on a contract or fee basis.
  • Deodorant servicing of restrooms.
  • Disinfecting.
  • Floor waxing.
  • Housekeeping (cleaning services) on a contract or fee basis.
  • Janitorial services on a contract or fee basis.
  • Lighting maintenance (bulb replacement or cleaning).
  • Maid services on a contract or fee basis.
  • Maintenance of buildings (except repairs).
  • Office cleaning.
  • Restroom cleaning.
  • Service station cleaning and degreasing.
  • Washroom sanitation.
  • Window cleaning (interior or exterior).

Purchases

Cleaning service providers are considered the ultimate users or consumers of the tangible personal property sold to them and used in connection with their service, such as cleaning supplies, floor wax, cleaning equipment, motor vehicles, etc. Therefore, they are required to pay sales tax on such purchases.

Discretionary Sales Surtax

Florida counties are authorized to levy a discretionary sales surtax on most transactions in the county that are subject to sales and use tax. The tax is computed using the rate in the county where the service is performed. For more information, ask the Department for a Discretionary Sales Surtax brochure (Form GT-800019) and a list of surtax counties and rates (DR-15DSS).

What is Exempt?

The following are not taxable:

  • Carpet cleaning.
  • Pressure cleaning the exterior of a building.
  • Residential cleaning services.
  • Sales to nonprofit organizations that hold a current Florida Consumer's Certificate of Exemption (Form DR-14).

Who Must Register to Collect Tax?

If you sell taxable services to others, you are required to register as a dealer and collect sales tax. You can register via the Department's Internet site; go to www.myflorida.com/dor and click on e-Services. If you do not have Internet access, you can complete a paper Application to Collect and/or Report Tax in Florida (Form DR-1). See "For Information and Forms."

After your registration application is approved, you will receive a Certificate of Registration (Form DR-11), an Annual Resale Certificate (Form DR-13), and your tax return forms. The Annual Resale Certificate may be used to purchase taxable services from others for resale. You must present a signed copy of your certificate when making the purchase.

Reference Material

Tax Rules

Call Taxpayer Services to request a copy of Rule 12A1.0091, Florida Administrative Code (F.A.C.), Cleaning Services.

Brochures

The following brochures are available from your local Department of Revenue service center, the DOR Distribution Center, or Taxpayer Services:

  • Discretionary Sales Surtax
  • Commercial Real Property Rentals
  • Tangible Personal Property Rentals
  • Insect or Pest Exterminator Services
  • Detective, Burglar Protection, and Other Protection Services

For Information and Forms

To speak with a Department of Revenue representative, call Taxpayer Services, Monday through Friday, 8 a.m. to 7 p.m., ET, at 800-352-3671, or call the service center nearest you.

Persons with hearing or speech impairments may call the TDD at 800-367-8331 or 850-922-1115.

To receive forms by mail:
  • Order multiple copies of forms from our Internet site, or
  • Mail form requests to:
    Distribution Center
    Florida Department of Revenue
    168A Blountstown Hwy
    Tallahassee FL 32304-3761

Department of Revenue service centers host educational seminars about Florida’s taxes. Visit our Free Tax Seminars internet page to get a schedule of upcoming seminars and to register.