FLORIDA SALES TAX – 2026 GUIDE FOR CLEANING SERVICES

From Janitorial Contracts to Carpet Cleaners – What’s Taxable, What’s Exempt, and Where Auditors Still Get It Wrong

Law Offices of Moffa, Sutton, & Donnini, P.A.

813-775-2131 | JamesSutton@FloridaSalesTax.com | www.FloridaSalesTax.com

Synopsis: I wrote the original version of this article back in 2016, and a decade later my phone still rings several times a month with the same question from nervous cleaning company owners and their commercial customers: is this cleaning service subject to Florida sales tax? I should know the answer cold – our firm has represented cleaning companies, janitorial contractors, and their commercial customers in Florida sales tax audits and protests and even litigation for decades, and we still see auditors get this wrong more often than you would expect. The rule sounds simple – “nonresidential cleaning services are taxable” – but the actual answer turns on a specific federal industry classification code, what type of property is being cleaned, and a handful of carve-outs that catch even experienced tax professionals off guard. This updated guide walks through what has changed, what has not, and where the traps still are in 2026.

I. Nonresidential Cleaning Is a Taxable Service in Florida

Far too many business owners assume services are never taxed in Florida. That is simply not true. Florida imposes sales tax on several specific categories of services, and nonresidential cleaning is one of them. It surprises many people to learn that some cleaning services are taxable in Florida – but not all cleaning services are taxable. The answer depends on what is being cleaned, and, in a handful of situations, on a federal classification code that has nothing to do with common sense.

II. The Statute: Section 212.05(1)(i), Florida Statutes

Section 212.05(1)(i)1.b., Florida Statutes, imposes a 6 percent state sales tax on charges for nonresidential cleaning services, and it does so by cross-referencing a very specific federal industry code: NAICS National Number 561720. The applicable NAICS description reads:

“Janitorial Services: This industry comprises establishments primarily engaged in cleaning building interiors, interiors of transportation equipment (e.g. aircraft, rail cars, ships), and windows.”

So, any cleaning service that falls within NAICS 561720 is subject to Florida sales tax unless the customer itself is otherwise exempt. A janitorial service hired to clean a commercial office building is taxable. A cleaning service performed for a church is technically within the same taxable category, but the church can present a sales tax exemption certificate to relieve the transaction from tax.

Every dollar collected under this provision is also subject to the county discretionary sales surtax where the service is performed, so the total rate can run higher than 6 percent depending on the county. See our 2026 county surtax chart for current rates.

III. The NAICS Code Controls – Not Common Sense

The single most important concept in this entire area of law is that the taxing statute does not tax “cleaning services” generally – it taxes services that fall within the specific federal classification code 561720. If your company's activity is properly classified under a different NAICS code, you have a strong position that the service is not subject to Florida sales tax, even though a layperson (or an inexperienced auditor) would call it “cleaning.” We have used this distinction to remove proposed assessments from audits many times over the years, including on the following recurring fact patterns:

Carpet cleaning (NAICS 561740) is a different code than janitorial services and is not taxable, even when performed in a commercial building.
Restaurant ventilation hood cleaning and duct cleaning (NAICS 561790) is not taxable. The Department of Revenue confirmed this in TAA 14A-020, finding that hood cleaning falls under the same code as chimney cleaning services rather than janitorial services.
Construction cleaning – cleaning a building during and immediately after the construction process – falls under NAICS 238990 and is not taxable, even though it is nearly always paid for by a commercial general contractor. I almost had to litigate this issue about 10 years ago before the FL DOR caved.
Exterior building pressure washing and sandblasting fall outside NAICS 561720 as well, discussed further below.

The burden is on the taxpayer to prove the correct classification during an audit, so it is worth documenting the specific NAICS code your business (or your client's business) actually falls under before an auditor makes the assumption for you.

IV. What Is Not Taxable: Residential Cleaning and Employee Cleaning

Residential cleaning is not taxable, and the definition of “residential” is broader than most people assume. Rule 12A-1.0091(1)(b), F.A.C. specifically exempts charges to clean 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 it exempts the common areas of those residential facilities as well. The rule expressly notes that this exemption applies even though the rental of the living accommodation itself may be subject to Florida's transient rental tax under section 212.03.

Cleaning performed by a company's own employees is never taxable. Under Rule 12A-1.0161, F.A.C., the tax on nonresidential cleaning applies only to cleaning services purchased from an outside provider. If a commercial building simply hires its own janitorial staff as employees, the wages paid to those employees are never subject to sales tax, regardless of what type of building is being cleaned.

V. The Transportation Equipment Carve-Out

Notice the tension in the NAICS definition quoted above: it literally includes “interiors of transportation equipment (e.g. aircraft, rail cars, ships).” Read the statute closely, however, and the Legislature has expressly carved that piece back out. Section 212.05(1)(i)1.b. taxes nonresidential cleaning “excluding cleaning of the interiors of transportation equipment.”

Rule 12A-1.0091(3), F.A.C. reinforces this: aircraft, boats, motor vehicles, and other transportation vehicles are simply not considered “nonresidential buildings” for purposes of the cleaning tax. The taxability of cleaning those items instead falls under Rule 12A-1.006, F.A.C., the general rule governing services performed on tangible personal property – a completely different analysis with its own exemptions. Never assume a detailing company, an aircraft interior cleaning contractor, or a marine cleaning service is automatically subject to the nonresidential cleaning tax simply because it “cleans.”

However, and this is a big warning, any cleaning services provided on cars, boats, planes, or transportation equipment that includes wax or tire shine (anything left on the vehicle) will be taxable on the full cleaning charge as the transfer of tangible personal property, not under the nonresidential cleaning statute.

VI. Hotels and Transient Accommodations: The Department's Hard Line

Notice what is missing from the residential facility list in Rule 12A-1.0091(1)(b): hotels, motels, and other transient accommodations. The Department of Revenue takes the position that cleaning services performed for hotel rooms and other transient accommodations are taxable nonresidential cleaning services, even though a hotel room functions as someone's temporary residence. There may be an argument to be made that hotel room cleaning falls outside the intent of the statute, but taxpayers should be prepared for the Department to take a hard line on audit.

Separately, when a hotel charges its guest a non-avoidable “cleaning fee” as part of the room charge, that fee is taxable as part of the transient rental itself under section 212.03, regardless of how the nonresidential cleaning statute applies to the underlying cleaning vendor.

VII. It Is What Is Being Cleaned – Not Who Pays – That Controls

We continue to run into auditors and county taxing authorities who assume that because a commercial company cuts the check for a cleaning service, the service must automatically be a taxable “nonresidential cleaning service.” That assumption is legally wrong. Whether a service falls within the scope of section 212.05(1)(i) has nothing to do with who pays for it; it depends entirely on the nature of what is being cleaned.

We litigated exactly this issue in Sarasota Surf & Racquet Club Condominium Association, Inc. v. Sarasota County, Florida and Florida Department of Revenue, Case No. 2015 CA 002612 NC (Fla. 12th Cir. July 11, 2016), where a county taxing authority insisted that a condominium association's payment for cleaning services made the service taxable. The court agreed with our position that the payer's identity is irrelevant – what mattered was that the cleaning was performed on nontaxable sleeping accommodations. The case remains good law and a useful citation any time an auditor tries to shortcut the analysis based on who wrote the check rather than what was cleaned.

The same principle explains why a general contractor hiring a construction cleanup company does not automatically create a taxable transaction – the service is classified under NAICS 238990 regardless of the fact that a commercial entity is paying the bill.

VIII. Mixed Transactions: The Documentation Burden Falls on the Cleaning Company

Many cleaning contracts bundle taxable nonresidential cleaning with nontaxable services in a single invoice – janitorial work alongside carpet cleaning, or interior cleaning alongside exterior pressure washing. Section 212.05(1)(i)4., Florida Statutes, addresses exactly this situation, and the rule it creates is unforgiving: if a transaction involves both a taxable cleaning service and a nontaxable service or item, the consideration for each must be separately identified and stated on the invoice, or the entire transaction is presumed taxable.

The burden falls on the seller (or the purchaser, if the purchaser is the one being audited) to overcome that presumption with documentary evidence showing which portion of the charge is exempt. The Department is also authorized to reallocate the stated taxable and exempt portions if it can show, with substantial competent evidence, that the invoice inaccurately understates the taxable share. Cleaning companies that provide a mix of taxable and nontaxable services should build separately stated line items into every invoice and contract as a matter of course – it is far cheaper to do this at billing time than to reconstruct the allocation three years later during an audit.

There is also a specific recordkeeping requirement for out-of-state use exemptions. Section 212.05(1)(i)5. requires any seller of a taxable protection or cleaning service who does not collect tax because the service was provided outside Florida to maintain a monthly log identifying the purchaser's name, address, and federal EIN or Social Security number, the service sold, the price, the date of sale, the reason for the exemption, and the invoice number. Failing to maintain this log is one of the most common, and most avoidable, audit findings we see in this industry.

IX. Cleaning Companies Owe Tax on Their Own Supplies

It surprises many cleaning company owners to learn that they cannot buy their own cleaning supplies tax-free, even though they hold a Florida sales tax registration. Rule 12A-1.0091(5), F.A.C. treats a cleaning service provider as the ultimate consumer of the mops, chemicals, equipment, and other tangible personal property it uses to perform its service. That means the cleaning company must pay sales tax to its own supplier when it buys these items – it cannot use a resale certificate to purchase cleaning supplies exempt, even on a job where the labor charge to the customer is fully taxable. We have seen this issue surface repeatedly on audit, usually paired with a proposed assessment on the resale certificates the company issued to its chemical and equipment suppliers.

All of this being said, our firm litigated a case for a commercial cleaning company that got hit with a large audit assessment (big company) based on the fact they did not pay sales tax on supplies. We successfully argued that the supplies that were left with the customer, e.g. toilet paper and paper towels, were actually sold to the customer and not consumed by the cleaning company. While I would not advise taking this position as the FL Department of Revenue has never agreed with the outcome of this case, if you have been audited and this issue comes up, then there may be a way to fight back.

X. Practical Compliance Tips

Confirm the correct NAICS classification for every distinct service line your company offers, and reflect that classification in your contracts and invoice descriptions – do not let an auditor assign the code for you. Remember – a more specific NAICS code that isn’t taxed by statute means the service is not taxable.
Separately state taxable and nontaxable charges on every invoice that bundles more than one type of service; an unstated bundle is presumed entirely taxable. But be careful not to get too aggressive with saying something is not taxable. Remember – your company is not making or saving a penny by taking an aggressive sales tax position – your customers pay less tax and your company takes the risk of being liable for the tax.
Maintain the monthly log required by section 212.05(1)(i)5. for any exempt out-of-state use transactions.
Register for, and self-accrue use tax on, cleaning chemicals, equipment, and supplies purchased for use in performing your services – these purchases are not exempt for resale.
Remember that a charge to a lessor of a nonresidential building for cleaning services is taxable even if the tenant itself is a tax-exempt entity – the exemption travels with the tenant's own purchases, not with the landlord's cleaning contract. See Rule 12A-1.0091(2), F.A.C.
Do not assume pressure washing a building exterior, parking lot, or parking structure is taxable – Rule 12A-1.0091(4), F.A.C. expressly excludes it.
If your business is on the fence between two NAICS codes, consider requesting a binding Technical Assistance Advisement from the Department before an audit forces the issue.

Frequently Asked Questions

Is cleaning my personal home subject to Florida sales tax?

No. Residential cleaning services are not taxable, regardless of whether you own or rent your home.

Is commercial office cleaning taxable?

Generally yes. Standard janitorial and office cleaning services fall within NAICS 561720 and are taxable unless the customer is separately exempt.

Is carpet cleaning in a commercial building taxable?

No. Carpet cleaning falls under a different NAICS code (561740) than janitorial services and is not subject to Florida sales tax.

Does it matter whether an individual or a business pays for the cleaning service?

No. Taxability is determined by what is being cleaned, not by who pays for the service UNLESS the customer is otherwise tax exempt, such as a church or a state government agency.

Is power washing the outside of a commercial building taxable?

No. Exterior pressure washing of a building, parking lot, or parking structure is expressly excluded from the cleaning tax.

Do I owe sales tax on the chemicals and supplies I buy for my cleaning business?

Yes. Cleaning companies are treated as the ultimate consumers of the tangible personal property they use to perform their services and must pay tax on those purchases.

Is cleaning a hotel room taxable?

The Department of Revenue takes the position that it is taxable, even though a hotel room is a temporary residence. There may be an argument otherwise, but expect the Department to take a hard line on audit.

About the Author

Florida sales tax audit help attorney James H. Sutton, Jr., CPA, Esq. is a State and Local Tax (SALT) attorney and CPA that practices almost exclusively in the area of Florida sales and use tax controversy. James is Shareholder at the Law Offices of Moffa, Sutton, & Donnini, P.A., practicing almost exclusively in the area of Florida state and local tax controversy. Mr. Sutton is a licensed Florida CPA and a member of The Florida Bar and has served as an Adjunct Professor of Law at Stetson University College of Law since 2002, teaching State and Local Tax, and taught at Boston University School of Law's LLM in Taxation program teaching Sales and Use Tax. You can reach Mr. Sutton at 813-775-2131 or JamesSutton@FloridaSalesTax.com, or visit www.FloridaSalesTax.com.

If you have any questions, then Mr. Sutton has a FREE INITIAL CONSULTATION policy.

About the Firm

The Law Offices of Moffa, Sutton, & Donnini, P.A. practices almost exclusively in the area of Florida state and local tax (SALT) controversy, with over 200 years of combined experience among its attorneys. The firm has offices in Tampa, Fort Lauderdale, and Tallahassee.

Additional Resources

Florida Sales Tax Limited Scope Audits: Why a “Minor” DR-846 Notice Deserves Your Full Attention, published August 25, 2026, by James H. Sutton, Jr., CPA, Esq.

Florida Sales Tax Audit Help, published June 20, 2026, by James H. Sutton, Jr., CPA, Esq.

FLORIDA SALES & USE TAX CAR WASH INDUSTRY GUIDE, published January 8, 2024, by David Brennan, Esq.

Florida Sales Tax Criminal Investigations: When Sales Tax Experience Matters, published June 2026, by James H. Sutton, Jr., CPA, Esq.

Florida Sales Tax Voluntary Disclosure: The Best Way to Clean Up a Florida Sales Tax Problem, published May 26, 2026, by James H. Sutton, Jr., CPA, Esq.

FL Sales Tax – TAA 14A-020 – NAICS Codes versus Nonresidential Cleaning Services, published October 8, 2014, by James Sutton, CPA, Esq.