Building Cleaning

Building cleaning services are taxable. Ramps and parking garages are considered buildings. Outdoor lots are not considered buildings.

Examples of taxable building cleaning:

• Cleaning services, such as sweeping and washing
• Disinfecting, exterminating, and pest control services
• Lighting maintenance, such as bulb and fuse replacement
• Removing graffiti
• Removing junk
• Removing leaves and trash

Note: Charges for removing snow are not taxable.