Exclusion
Janitorial services
Retail Sales & Use Tax exclusion · RCW 82.04.050(2)(d) · enacted 1935
No 2025–26 change identified — this preference was reviewed against the 2025–26 session laws and is unchanged from the 2024 study baseline.
Details
- Citation
- RCW 82.04.050(2)(d)
- Study reference
- E1545-1
- Tax type
- Retail Sales & Use Tax
- Preference type
- Exclusion
- Category
- Other
- Year enacted
- 1935
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 30.929 · FY 2026: 35.242 · FY 2027: 36.919
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 55.661 · FY 2026: 63.419 · FY 2027: 66.438
- Taxpayer savings — local ($M)
- FY 2024: 32.493 · FY 2025: 33.741 · FY 2026: 35.242 · FY 2027: 36.919
- Taxpayer savings — state ($M)
- FY 2024: 58.474 · FY 2025: 60.721 · FY 2026: 63.419 · FY 2027: 66.438
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.04.050(2)(d) - Janitorial services Description Retail sales tax does not apply to sales of janitorial services. The statute excludes janitorial services from the definition of retail sales, making them non-retail services. Thus, a business providing janitorial services is subject to the service and other B&O tax classification of 1.5%. The customer is not subject to retail sales tax. Janitorial services are defined as cleaning and caretaking of buildings and structures. This includes washing windows and walls, cleaning and waxing floors, and cleaning the building’s rugs, drapes, and upholstery. Purpose To recognize that cleaning buildings does not meet the current definition of retail sale since the activity is oriented toward merely preserving structures in their present condition rather than changing the structure. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $58.474 $60.721 $63.419 $66.438 Local Taxes $32.493 $33.741 $35.242 $36.919 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $55.661 $63.419 $66.438 Local Taxes
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This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: