Janitorial services

From the 2024 DOR Tax Exemption Study

3/25/25, 3:46 PM Construction cleanup services | Washington Department of Revenue Construction cleanup services This article discusses the taxability of the special cleanup jobs referred to herein as “construction cleanup.” Construction cleanup generally occurs after major construction or remodel of a building is complete and before the premises are occupied. Construction cleanup is considered to be the final phase of construction. The recurring cleanup services that take place after construction cleanup has been performed generally fall within the definition of “janitorial services.” Construction cleanup Charges for construction clean-up services are taxable like many other services related to construction. That is, the taxability of the service is dependent on the nature of the construction itself. Custom construction Custom prime contracting is when a contractor is hired by a landowner (or a person having the rights of ownership, such as a lessee or easement holder) to complete an entire construction project. The custom prime contractor may perform all or a portion of the construction or hire other contractors (subcontractors) to perform all or a portion of the work. Amounts cha