Form Gt-800015 - Sales And Use Tax On Cleaning Services Page 2
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3What Services are Not Taxable?
The following services and sales are not taxable:
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Carpet cleaning.
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Pressure cleaning the exterior of a building.
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Residential and transient rental cleaning services.
(Please note: Charges for cleaning services required to be paid by the guest for the
right to use the transient rental are subject to sales tax, surtax, and the local option
transient rental tax.)
•
Sales to nonprofit organizations that hold a current Florida Consumer’s Certificate
of Exemption (Form DR-14).
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Sales of services for resale.
Residential facilities - Include multi-unit structures where each unit is intended for use as a private
temporary or permanent residence. Residential facilities do not include facilities that are used for
commercial or industrial purposes.
Examples of residential facilities include:
•
detached or single-family dwellings
•
apartments
•
duplexes
•
triplexes
•
quadraplexes
•
residential condominiums
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residential cooperatives
•
residential time-share units
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beach cottages
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nursing homes
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mobile home parks
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the common areas of the above-mentioned residential facilities
Who Must Register to Collect Tax?
If you sell taxable services, you must register as a dealer to collect and report sales tax. You can
register to collect and report tax through our website. The site will guide you through an application
interview that will help you determine your tax obligations. If you do not have Internet access, you
can complete a paper Florida Business Tax Application (Form DR-1).
When is Tax Due?
Returns and payments are due the first day of the month and late after the 20th of the month
following each reporting period, whether you are filing monthly, quarterly, twice a year, or yearly. If
the 20th falls on a Saturday, Sunday, or state or federal holiday, returns and payments will be
timely if they are postmarked on the first business day after the 20th. Florida law requires you to
file a tax return even if you do not owe sales and use tax.
Electronic Filing and Payment
We offer the use of our free and secure website to file and pay sales tax. You also have the option
of buying software from a software vendor. For more information on electronic filing and payment
options, visit the Department’s website.
You may voluntarily file and pay taxes electronically; however, if you pay $20,000 or more in
sales and use tax between July 1 and June 30 (the state fiscal year), you must use electronic
funds transfer (EFT) for the next calendar year to pay your taxes.
If you make tax payments using electronic funds transfer (EFT), you must initiate electronic
payments no later than 5:00 p.m., ET, on the business day before the 20th.
Florida Department of Revenue, Sales and Use Tax on Cleaning Services, Page 2
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