Sorry, you need to enable JavaScript to visit this website.

otr

Office of Tax and Revenue

Electronic and paper versions of the 2025 District income tax forms will be delayed. For more information on Individual Income Tax Forms, visit: Individual Income Tax Forms. For additional information on Business Tax Forms, visit: Unincorporated Business Franchise Tax Forms

 

Menu Button
 

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