AUDIT SERVICES
JANITORIAL
SERVICES
TAX MATRIX
INDUSTRY GUIDANCE
Category:
Janitorial Services
Tax Type:
Sales & Use Tax
Brief Description:
Janitorial Services Tax
Matrix
Effective Date:
11-10-2022
The taxability of sales and purchases of tangible personal property and labor services by janitorial companies are summarized
below. While this document provides general information as to the taxability of sales and purchases of tangible personal
property and labor services by businesses in the services industry, it may not necessarily cover every situation as the taxability
may depend on facts and circumstances around the specific transaction. Should a more definitive determination be desired,
businesses may request a letter ruling from the Department. MODOR Letter Ruling Page
This list is not all-inclusive.
Missouri sales or use tax applies to those purchases identified or designated as taxable in the chart below. The applicable
Missouri sales or Missouri consumer’s use tax must be paid to the vendor or accrued and remitted directly to the Missouri
Department of Revenue. Purchases from Missouri vendors may be reported using the retailer’s sales tax return. Purchases
from outside this state which are delivered to this state are to be reported on the Missouri consumer’s use tax return.
Sales by Janitorial Services:
Taxable/Exempt
Commercial cleaning services for commercial buildings such as office spaces, schools,
community buildings, etc.
Exempt
Janitorial cleaning services
Exempt
Residential house cleaning services
Exempt
Carpet cleaning services
Exempt
Window cleaning services
Exempt
Sanitization and disinfectant cleaning services
Exempt
Pressure washing services
Exempt
AUDIT SERVICES
JANITORIAL
SERVICES
TAX MATRIX
Purchases by Janitorial Services:
Taxable/Exempt
Materials, supplies, tools, or other equipment for use in providing various contract
cleaning services
Taxable
Chemicals and cleaning products such as abrasives, acids, detergents, degreasers, soap,
paper towels, toilet paper, deodorizer items, etc. used to perform cleaning services
Taxable
Chemicals and cleaning products taken from inventory for own use
Taxable
Cleaning equipment used to perform the sale of cleaning services including but not limited
to: mops, brooms, cleaning rags, dusters, vacuums, scrubbers, sweepers, carpet extractors,
etc.
Taxable
Safety equipment such as gloves, safety glasses, ear plugs, etc.
Taxable
Rental/lease of cleaning equipment used to perform the sale of cleaning services
Taxable
Books, newspapers, and magazine subscriptions
Taxable
Canned software and software upgrades to maintain or update software delivered via CD
Rom
Taxable
Canned software provided via electronic download through the internet
Exempt
Custom software and software upgrades to maintain or update software developed for a
single end user
Exempt
Lease or rental of any copier, fax, vehicle, etc.
Taxable
Copiers, scanners, computers, printers, and fax machines
Taxable
Complimentary bottled water, coffee, soft drinks, creamer, sugar, cups and stir sticks,
candy, etc.
Taxable
Promotional items including but not limited to: calendars, mugs, pens, clothing, balloons,
etc.
Taxable
Educational materials such as posters, printed materials and literature, etc.
Taxable
Office supplies such as office forms, staplers, paper, pens, pencils, labels, business cards,
ink, toner, ribbon cartridge, etc.
Taxable
Furniture and fixtures, including but not limited to: desks, lamps, tables, chairs, artwork,
signs, plants and planters, shelving, etc.
Taxable
Shelving, display racks, checkout counters, storage cabinets, display cases, scanners, cash
drawers, bins and boxes, etc.
Taxable
Repair and replacement parts for repairing, altering, or maintaining tangible personal
property such as computers, printers, copiers, security equipment, etc.
Taxable
Repairs, maintenance, and remodeling services to existing structure/facility through a
hired contractor
Exempt
AUDIT SERVICES
JANITORIAL
SERVICES
TAX MATRIX
Purchases by Janitorial Services (continued):
Taxable/Exempt
Breakroom supplies such as microwaves, refrigerators, cups, and paper products
Taxable
Utilities
Taxable
Security cameras & other security related equipment
Taxable
Security monitoring services
Exempt
Streaming music services
Exempt
Trash & cleaning services
Exempt
Shredding services
Exempt
Pest control services
Exempt
Professional services such as legal or accounting
Exempt
Donations of tangible personal property
Taxable
Specialty advertising
Taxable
Media advertising
Exempt
Uniforms
Taxable
Warranty or service agreements for tangible personal property such as computers,
printers, copiers, security equipment, etc.
Exempt
