Cleaning tangible personal property is a taxable service. Since upholstery and rugs are tangible personal property, the charges for cleaning upholstery and rugs are subject to sales tax.

Example: Individual hires Cleaning Company to steam-clean the upholstery on her sofa. Cleaning Company is providing cleaning services to tangible personal property. Cleaning Company's charges are taxable.

Certain items, such as carpeting, are treated as tangible personal property for purposes of cleaning or other services to that property, even if the items are attached to real property. Therefore, charges for carpet cleaning are subject to tax.

Example: Carpet Cleaner is hired by Individual to clean the carpets in Individual's home. Carpet Cleaner is providing cleaning services to carpeting, which is treated as tangible personal property for purposes of cleaning. Carpet Cleaner's charges are taxable.

Note: Routine and repetitive janitorial services, that may include upholstery and carpet cleaning, are not taxable. For additional information, see the article titled "Janitorial Services" on the department's website.

June 16, 2015