Are janitorial services taxable in Ohio?
Andrew Mclaughlin
Published Apr 01, 2026
A career in building maintenance or janitorial services falls under the Ohio Department of Taxation’s category of a “taxable service”. In general, this service includes washing, vacuuming, dusting, polishing, and waxing in offices, houses, and other buildings.
What is maintenance and janitorial?
Maintenance and janitorial skills are those related to repairing and maintaining the function and/or cleanliness of equipment, buildings, and machinery. Such skills are in high demand across the country, ranging from plumbers to carpenters to custodians.
What does janitorial service fall under?
Janitorial services relate to commercial property cleaning, including professional offices, educational, medical and industrial business cleaning. Some commercial janitorial services can include maintenance or property management services. Those who perform the work are referred to as custodians, janitors or cleaners.
Are janitorial services taxable in PA?
Sales of janitorial services are subject to sales tax in Pennsylvania. Sales of transportation services are exempt from the sales tax in Pennsylvania.
What is Ohio’s sales tax?
5.75%
How much is sales tax in Ohio? The base state sales tax rate in Ohio is 5.75%.
Is maintenance and janitor the same?
While janitorial service can spruce up your space, it is simply surface cleaning and nothing more. A facilities maintenance service, on the other hand, offers more in-depth services by providing not just cleaning but add-ons as well such as scrubbing and waxing office floors.
What is the difference between commercial cleaning and janitorial services?
The difference between janitorial services and commercial cleaning is that janitorial services include small, everyday cleaning tasks while commercial cleaning involves bigger jobs that are done a few times per year. Hiring a janitorial service is beneficial for everyday cleaning and maintenance.
What services are taxable in PA?
What Services Are Subject to Pennsylvania Sales Tax?
- Printing or imprinting of tangible personal property of another.
- Washing, cleaning, waxing, polishing or lubricating of motor vehicles.
- Inspecting motor vehicles as required by law.
Who is sales tax exempt in PA?
Major items exempt from the tax include food (not ready-to-eat); candy and gum; most clothing; textbooks; computer services; pharmaceutical drugs; sales for resale; and residential heating fuels such as oil, electricity, gas, coal and firewood. The Pennsylvania sales tax rate is 6 percent.
What does commercial cleaning include?
The scope of commercial cleaning will include routine and general cleaning – Including tiles, floors, internal walls, partition walls, furniture, lighting, suspended ceilings, window cleaning, dining and kitchen areas, washing facilities and more.
This includes Ohio’s state sales tax rate of 5.75% and Summit county’s sales tax rate of 1.0%.
What are the different types of building maintenance services?
Building repairs and maintenance services mainly includes works undertaken for maintaining proper condition of buildings, its services and works in ordinary use. The use for which buildings are designed is the main factor in determining the required standard of maintenance. Excessive building maintenance should be avoided.
How is preventive maintenance carried out in a building?
Preventive maintenance is carried out to avoid breakdown of machinery and occurrence of maintenance problems in buildings and services. Works of preventive maintenance are carried out on the basis of regular inspection survey.
Why is building maintenance service provider in Hyderabad?
Maintaining facilities importance is all the more increasing due to Health & Safety requirements, and employer duty of care. Ongoing and periodic preventative maintenance enables our clients to properly plan and forecast budgets which in turn helps to prevent un-planned future expenditure. read more…
Why is building maintenance important in everyday life?
Day to day catering of the maintenance of buildings, shopping complexes, condominiums, factories, concert hall, and etc. are under contractual cleaning services. The maintenance of building and allied services plays an important role towards safety / structural strength/ life of the building and comfort of human beings associated with the building.