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Janitorial and Cleaning Services

Charges for cleaning commercial and industrial buildings are subject to Maryland's 6 percent sales and use tax. Specifically included are charges for janitorial services and floor, carpet, wall, window, ceiling and exterior cleaning.

A commercial or industrial building is any building or part of a building used for any purpose other than as a permanent private residence. Included are apartment buildings (other than the interior of individual-occupied apartments), hotels and motels, rental condominiums, medical facilities, office trailers, parking garages, day care centers, private clubs and shopping centers.

Taxable examples

Examples of taxable services include the following:

  • Restroom maintenance.
  • Sanitizing, deodorizing and disinfecting.
  • Furniture dusting and polishing.
  • Interior trash collection.
  • Floor care, including carpet cleaning.
  • High pressure water cleaning, sandblasting, and chemical cleaning.
  • Construction cleanup.
  • Fire and flood restoration.

Non-taxable examples

Heating, ventilation and air conditioning cleaning charges are not taxable.

Tax collection

Landlords need not collect any tax on lump-sum rental charges even if they are required to provide janitorial services in connection with the rental. In such cases, the landlord should simply pay the tax on purchases of cleaning services from third party suppliers.

If the landlord makes a separate charge for janitorial services, the tax is applicable to these charges. However, a resale exemption may be claimed if these services are purchased from a third party. See Purchases for Resale.


Providers of commercial or industrial building cleaning services who are not registered to collect the sales and use tax may register for a sales and use tax license online.

If you can't find the information you need in this section, contact us for further assistance.

Links for Special Situations
Business Tax Types
Sales and Use Tax
Tax Information
Special Situations
  Tire Recycling Fee
  Flea Markets
  Purchases for Resale
  Sales of Food
  Out of State Purchases
  Modular Buildings
  Transient Vendors
  Medicine and Medical Equipment
  Janitorial Services
  Security Services
  Alcohol Sales Tax
  Bulk Sales Tax
  Mobile Homes
  Tax Included Sales
  Sales By Parent Teacher Organizations and Other Organizations
  Fabrication and Labor
  Bulk Vending Machine Sales
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