Building Cleaning And Maintenance Fact Sheet - Minnesota Department Of Revenue printable pdf download

Building Cleaning and Maintenance

112

Sales Tax

Fact Sheet

What’s New in 2016

We updated this fact sheet to clarify that maintenance contracts for mechanical systems and junk removal services

are taxable.

Sales tax applies to building cleaning, maintenance,

This fact sheet covers:

and disinfecting and exterminating services.



Building cleaning and maintenance



Additional information

A “building or structure” includes the building or



Junk removal

structure itself and all improvements or fixtures an-

nexed to the structure that:



Purchases



are integrated with and of permanent benefit to



Miscellaneous

the building or structure; and,



How to report sales and use tax



cannot be removed without substantial damage

to itself or to the building or structure.

Building cleaning and maintenance

Taxable building cleaning and maintenance includes:

Note: Building cleaning and maintenance does not in-

clude repairs to buildings.



indoor or outdoor cleaning of commercial and

residential buildings, homes and apartments to

Examples

keep them in good upkeep or condition; and

The tables below provide examples of taxable and non-



maintenance to keep the building and building

taxable building cleaning and maintenance:

fixtures in good working order or ensure it

keeps operating safely and efficiently.

Taxable

 Carpet cleaning

 Office cleaning

 Ceiling tile cleaning

 Parking ramp cleaning

 Chimney cleaning

 Pressure washing a building

 Disinfecting, exterminating, and pest control (see

 Restroom cleaning, deodorizing, and sanitizing

page 2)

 Smoke odor counteracting

 Duct cleaning

 Swimming pool, spa, and hot tub cleaning, mainte-

 Floor cleaning, vacuuming, and waxing

nance, and disinfecting

 Gutter cleaning

 Swimming pool, spa, and hot tub opening and closing

services

 Janitorial services

 Venetian blind cleaning

 Junk removal services (see page 3)

 Window washing

 Lighting maintenance (see page 2)

 Wall and woodwork cleaning

 Maintenance contracts for mechanical systems

(see page 2)

 Water removal (flood or fire damage)

Continued

Sales and Use Tax Division – Mail Station 6330 – St. Paul, MN 55146-6330

This fact sheet is intended to help you become more familiar with Minnesota tax

Phone: 651-296-6181 or 1-800-657-3777

laws and your rights and responsibilities under the laws. Nothing in this fact sheet

Email: salesuse.tax@state.mn.us

supersedes, alters, or otherwise changes any provisions of the tax law, administrative

rules, court decisions, or revenue notices. Alternative formats available upon request.

Stock No. 2800112, Revised August 2016

Minnesota Revenue, Building Cleaning and Maintenance

Building Cleaning And Maintenance Fact Sheet - Minnesota Department Of Revenue

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