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otr

Office of Tax and Revenue

OTR will host its annual Tax Practitioner’s Institute on Tuesday, January 13, 2026, beginning at 9 am. The workshop will be offered in a hybrid format, with an in-person session and a virtual option via Microsoft Teams. The seminar is free, but registration is required. Register here.

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Sales Tax on 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
  • Carpet Cleaning and Rug Cleaning
  • 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
  • Parking Lots, Garages and Recreational Areas 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)

Pool Maintenance

  • Winterization
  • Pool Cleaning
  • Spring Start-Ups
  • Chemical Treatments
  • Pump and Filter Cleaning
  • Vacuum Cleaning
  • Filter Replacement
  • Summerizing 

Cleaning

  • Pressure Washing
  • Mowing
  • Snow Removal
  • Scrubbing

 

Non-Taxable Services

Major Repair Services

  • Waterproofing
  • Caulking
  • Masonry Repair
  • Building Inspection Services
  • Repairing Pump
  • Re-Tiling
  • Swimming Pool Plaster, Re-Plaster, Grinding and Stripping Old Preservative

Striping

  • Pavement Patching
  • Asphalt Repair
  • Sealing
  • Seal-Coating