Real Property Maintenance Services
Examples
Taxable Services
- Extermination and Pest Control
- Janitorial Cleaning
- Building Cleaning
- Window Cleaning
- Wall and House Washing
- Floor Cleaning and/or Waxing
- Cleaning Before and After Moving or Construction
- Gutters and Siding Cleaning and Drains
- Fire Damage Clean-Up
- Furnace and A/C Cleaning and Lubricating
Exterior Building Maintenance
- Sandblasting
- Chemical Cleaning
- Graffiti Removal
- Removing Algae, Moss, Mildew
- Trash Removal Services; Recycle Service Only if Charges for Recycle
- Services are Separately Stated
Swimming Pool Maintenance (in-Ground or in-Building)
- Winterizations
- Pool Cleaning
- Spring Start-Ups
- Chemical Treatments
- Pump and Filter Cleaning
- Vacuum Cleaning
- Filter Replacement
- Summarizations
Parking Lots, Garages and Recreational Areas Maintenance
- Cleaning
- Pressure Washing
- Mowing
- Snow Removal
- Scrubbing
Non-Taxable Services
- Major Repair Services
- Carpet Cleaning
Exterior Building Maintenance
- Waterproofing
- Caulking
- Masonry Repair
- Building Inspection Services
- Repairing Pump
- Re-Tiling
- Swimming Pool Plaster, Re-Plaster, Grinding and Stripping Old Preservative
Parking Lots, Garages, and Recreational Areas Maintenance
- Striping
- Pavement Patching
- Asphalt Repair
- Sealing
- Seal-Coating
