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Janitorial/Building Maintenance/Cleaning Services

Janitorial / Building Maintenance / Cleaning services are subject to Iowa sales tax.

Janitorial services include:

  • Interior window washing
  • Floor cleaning
  • Vacuuming and waxing
  • Cleaning interior walls and woodwork
  • Cleaning restrooms and furnaces

Building maintenance includes:

  • Cleaning exterior walls or windows of any building
  • Other work performed on the exterior of a building with the intent to keep the building in good upkeep or condition

Private residence – janitorial or building maintenance services are exempt from tax when performed in a private residence, including an apartment or multiple housing unit, and the person paying for the services is an occupant of the residence.

Purchases of supplies
For more information on when the purchase of supplies for use in the business may or may not be taxable, please see Iowa Administrative Rule 701-225.4.

Please email the Department at