Sales Tax State Activity Update - May 2004

Some Cleaning Services Exempt in Florida

Carpet cleaning, deodorizing, and the application of a stain protection are exempt services in Florida. Cleaning and grout removal from ceramic tile are exempt if rendered to residential customers, but taxable to nonresidential.

Furniture cleaning and deodorizing are also exempt as long as no tangible personal property is incorporated or attached. Furniture cleaning and stain protection services are taxable however, even if stated separately on an invoice. A service provider must pay tax to his suppliers on the material used to render the non-taxable services.

(Technical Assistance Advisement, No.04A-014, Florida Department Of Revenue, March 2, 2004) 05/04

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