12A-1.0091. Cleaning Services

(1)(a) Nonresidential cleaning services as enumerated in NAICS National Number 561720 of the North American Industry Classification System, published 2007, are subject to tax. Nonresidential cleaning services are those services (not involving repair) rendered to maintain the clean and sanitary appearance and operating condition of a nonresidential building interiors, but they do not include cleaning services provided for tangible personal property. Illustrative examples of taxable services are:

1. Acoustical tile cleaning services;

2. Building cleaning services, interior;

3. Custodial services;

4. Deodorant servicing of restrooms;

5. Disinfecting services;

6. Floor waxing services;

7. Housekeeping (cleaning services);

8. Janitorial services;

9. Maid services;

10. Maintenance of buildings (except repairs);

11. Office cleaning services;

12. Restroom cleaning services;

13. Service station cleaning and degreasing services;

14. Venetian blind cleaning;

15. Washroom sanitation service; and

16. Window cleaning (interior or exterior).

(b) Residential cleaning services are not taxable. Charges for cleaning residential facilities used as living accommodations for persons, such as detached or single family dwellings, apartments, duplexes, triplexes, quadraplexes, residential condominiums, residential cooperatives, residential time-share units, beach cottages, nursing homes, and mobile home parks, and the common areas of those residential facilities, are not subject to tax. Residential facilities include multiple unit structures where each unit or accommodation is intended for use as a private temporary or permanent residence, but do not include a facility that is intended for commercial or industrial purposes. Charges to clean residential facilities that provide temporary or permanent residences are not subject to tax, even though the rental, lease, letting, or licensing of such living accommodations may be subject to the tax imposed under Section 212.03, F.S.

(c) The cleaning of tangible personal property is subject to the provisions of Rule 12A-1.006, F.A.C.

(d) The services in this rule are not taxable when provided by employees to their employers. See Rule 12A-1.0161, F.A.C.

(2) The charge to a lessor of a nonresidential building for cleaning services is taxable, even if the tenant or lessee is a tax exempt entity.

(3) Aircraft, boats, motor vehicles, and other transportation vehicles are not considered to be nonresidential buildings. For the taxability of cleaning aircraft, boats, motor vehicles, and other vehicles, see Rule 12A-1.006, F.A.C.

(4) Pressure cleaning (power washing) of the exterior of a building, or of parking lots or parking structures, is not taxable as a cleaning service.

(5) 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 and are required to pay the tax imposed upon such sales of tangible personal property to their dealers.

Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.05(1)(b), (i), 212.07(2) FS. History–New 5-13-93, Amended 3-20-96, 7-1-99, 4-2-00, 3-4-01, 6-19-01, 1-12-11.