Real Property Maintenence Services
Sales tax at the rate of 5.75 percent is imposed on charges for the service of real property maintenance. Real property maintenance means any activity that keeps the land or the premises of a building clean, orderly, and functional, including the performance of minor adjustments, maintenance, or repairs which include: floor, wall, ceiling, and window cleaning; pest control; servicing in-ground and in-building swimming pools; exterior building cleaning; parking lot, garage and recreation area maintenance; exterior and interior trash removal; restroom cleaning and stocking; lighting maintenance; chimney and duct cleaning; and ground maintenance. Real property maintenance does not include: painting, wallpapering, or other services performed as part of construction or as a major repairs; or services performed under an employee-employer relationship.
