Form Gt-800015 - Sales And Use Tax On Cleaning Services
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3GT-800015
Sales and Use Tax on
R. 12/17
Cleaning Services
Information on the taxability of services to
residential facilities and nonresidential buildings.
What Services are Taxable?
Nonresidential cleaning services are subject to state sales tax, plus any applicable discretionary
sales surtax. Nonresidential cleaning services, as enumerated in NAICS National Number 561720
of the North American Industry Classification System (as published in 2007), are taxable. You
must charge tax on the total sales price of nonresidential cleaning services.
Nonresidential buildings – Include commercial buildings, industrial buildings, public lodging
establishments, and any other facilities rented as living or sleeping accommodations (also called
“transient accommodations”).
Examples of services for nonresidential buildings that are subject to sales tax include:
•
Acoustical tile cleaning
•
Building cleaning (interior)
•
Custodial services
•
Deodorant servicing of restrooms
•
Disinfecting
•
Floor waxing
•
Housekeeping (cleaning services)
•
Janitorial services
•
Maid services
•
Maintenance of buildings (except repairs)
•
Office cleaning
•
Restroom cleaning
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Service station cleaning and degreasing
•
Venetian blind cleaning
•
Washroom sanitation
•
Window cleaning (interior or exterior)
What Purchases are Taxable?
Businesses or individuals that provide cleaning services must pay sales tax and the applicable
discretionary sales surtax on items used in providing the services, such as equipment or cleaning
supplies.
Discretionary Sales Surtax
Most counties have a discretionary sales surtax that is applicable to all transactions that are subject
to sales and use tax. The surtax rate is based on the rate in the county where the taxable service is
performed. Unlike sales of taxable tangible personal property, the $5,000 surtax limitation does not
apply to sales of taxable services. More information can be found on the application of surtax to
various transactions by reviewing the Department’s discretionary sales surtax brochure, Form
GT-800019. Form DR-15DSS provides a list of Florida counties and their surtax rates. These
documents are available in the “Forms and Publications” section of the Department’s website at
.
Florida Department of Revenue, Sales and Use Tax on Cleaning Services, Page 1
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