Washington – Taxability of Janitorial Services

SALT Report 2890 – The Washington Department of Revenue issued an update regarding the application of tax to certain cleaning services.  The Department notes that exterior and interior window washing qualify as janitorial services for sales and use tax and B&O tax purposes when they are not included in a special cleanup job. Therefore, charges for these services are not subject to retail sales tax. However, the contractor will owe B&O tax under the service and other activities classification on the gross income received from window washing as provided in WAC 458-20-172.

Alternatively, cleaning the exterior walls of a building is not considered a janitorial service and, as a result, these charges are subject to retail sales tax. The contractor will owe retailing B&O tax on the gross income received from these services as provided in WAC 458-20-172.

For Further Information

Washington Department of Revenue – Tax Topics