Janitorial services

From the 2024 DOR Tax Exemption Study

Det. No. 00-067R, 20 WTD 356 (2001) 360 From the above listing, we note that Taxpayer receives income from pressure washing walls, canopies, sidewalks, garbage enclosures, downspouts, etc. While we have no doubt that Taxpayers may, in some instances, provide the limited cleaning of a sidewalks adjacent to its customers’ buildings part of a “traditional” janitorial service, it is apparent from the substantial charges billed that the income from pressure washing areas does not come from the incidental cleaning associated with providing a janitorial service. Accordingly, we affirm the decision contained in Det. No. 00-067 as it relates to Taxpayers’ pressure washer income. Taxpayers also appealed Det. No. 00-067’s finding that that the collection of debris from a customer’s building roof or gutter was not a janitorial service. Taxpayers maintained that the roof cleaning activities were limited to the occasional removal of debris, such as bags or cups, that shoppers have thrown onto the low-lying roofs of their customers’ buildings. We agree that the removal of a stray cup from a roof top may be similar in function to the collection of debris from a building’s hall or lobby and thus qu