Are Cleaning Services Taxable in Texas? Exemptions and Rate

Yes, cleaning services are taxable in Texas. The state treats building and grounds cleaning as a taxable real property service, so the 6.25% state sales tax applies to almost every cleaning job, and local jurisdictions can add up to 2% more for a combined rate as high as 8.25%.¹ The exemptions exist but are narrower than most people expect.

What Counts as Taxable Cleaning

The Comptroller’s office applies the tax to cleaning performed on a home, office, warehouse, garage, restaurant, or any other building, as well as a swimming pool.² Residential cleaning is included. That surprises a lot of homeowners who assume the tax only hits commercial jobs.

Specific taxable activities include window washing, floor and wall cleaning, chimney and duct cleaning, trash pickup on the premises, restroom cleaning and restocking, and pressure washing of buildings, sidewalks, and parking lots.² The tax is charged on the full amount billed to the customer, covering both labor and materials.³

Swimming Pools

Pool maintenance is taxable on residential and commercial property alike. That covers testing water, acid washing, adding and balancing chemicals, cleaning and changing filters, and vacuuming.² A homeowner paying someone to service a backyard pool owes sales tax on the service.

Carpet Cleaning

Carpet cleaning is taxable in homes and businesses. Two related services are not: water extraction from residential carpets, and carpet repairs in residential properties. If a single job includes both taxable cleaning and nontaxable extraction or repair, the billing matters. A lump-sum charge is presumed fully taxable when the taxable portion is more than 5% of the total. Separately stating a reasonable charge for the taxable work on the invoice preserves the nontaxable treatment of the rest.³

When Cleaning Is Not Taxable

Three carve-outs cover most of the situations where sales tax does not apply.

A Housekeeper You Employ Directly

Charges by a self-employed person providing traditional household services such as housekeeping, babysitting, or cooking are not taxed, but only when that person is an employee of the household and is not working as a subcontractor for a third party like a maid service.² The administrative rule reaches the same result by excluding “domestic services such as those of a baby-sitter, maid or cook employed by a private household” from the definition of taxable building cleaning.⁴

Hire an individual housekeeper who works directly for your household and no tax applies. Hire a cleaning company, or an individual dispatched by one, and it does. The exemption is limited to those household services; a self-employed person doing landscaping or pool cleaning at a residence is still taxable.²

Cleaning During New Residential Construction

Cleaning bought by a homebuilder as part of a contract to build a new residential structure is not taxable. This covers work done during or immediately after construction of a new home, apartment complex, condominium, nursing home, or retirement home, and the “homebuilder” can be a contractor, a developer, or a homeowner acting as their own general contractor.⁵

The exemption does not extend to new commercial construction, and it does not cover renovations, repairs, or remodeling of an existing home. Hotels, motels, hospitals, prisons, and RV parks are excluded from the definition of residential structures, so cleaning during their construction is taxable.⁵

Exempt Organizations

Texas state and local government agencies, school districts, and other political subdivisions can buy cleaning services tax-free without applying. Nonprofit and religious organizations can qualify, but they must apply with the Comptroller and receive exempt status first, and the purchase must relate to their exempt purpose.⁶ A cleaning business serving an exempt customer should collect a valid exemption certificate and keep it on file for at least four years after the last sale it covers.

The Rate You Actually Pay

The state rate is 6.25%. Cities, counties, transit authorities, and special purpose districts can add up to 2% combined, so the total rate depends on where the cleaning happens.¹ A job in a Houston high-rise and a job in an unincorporated county can carry different combined rates even for the same service.

If You Run the Cleaning Business

Any business selling taxable services in Texas must get a sales tax permit from the Comptroller before collecting tax. You can apply online through the Texas Online Tax Registration system or mail a completed AP-201 form to the Comptroller’s Austin office.⁷

Once permitted, you will be assigned a monthly, quarterly, or annual filing schedule based on expected tax volume, with reports generally due on the 20th of the month following each reporting period.¹ Late payments carry a 5% penalty in the first 30 days, 10% after that, and up to 20% once a Notice of Tax Due goes unpaid, with a flat $50 charge for each late report even when no tax is owed.⁸ Keep sales records, exemption certificates, and resale certificates for at least four years.⁹

1
Texas Comptroller of Public Accounts. Sales and Use Tax
2
Texas Comptroller of Public Accounts. Cleaning and Janitorial Services
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Texas Comptroller of Public Accounts. Carpet Cleaning and Related Services
4
Legal Information Institute. 34 Texas Admin Code 3.356 – Real Property Service
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Texas Comptroller of Public Accounts. Homebuilders and Real Property Services
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Texas Comptroller of Public Accounts. Nonprofit and Exempt Organizations – Purchases and Sales
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Texas Comptroller of Public Accounts. Texas Sales and Use Tax Frequently Asked Questions – Obtaining a Sales Tax Permit
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Texas Comptroller of Public Accounts. Penalties for Past Due Taxes
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Legal Information Institute. 34 Texas Admin Code 3.281 – Records Required