Examples

Taxable Services

• Extermination and Pest Control
• Janitorial Cleaning
• Building Cleaning
• Window Cleaning
• Wall and House Washing
• Floor Cleaning and/or Waxing
• Carpet Cleaning and Rug Cleaning
• Cleaning Before and After Moving or Construction
• Gutters and Siding Cleaning and Drains
• Fire Damage Clean-Up
• Furnace and A/C Cleaning and Lubricating
• Exterior Building Maintenance
• Parking Lots, Garages and Recreational Areas Maintenance
• Sandblasting
• Chemical Cleaning
• Graffiti Removal
• Removing Algae, Moss, Mildew
• Trash Removal Services; Recycle Service Only if
• Charges for Recycle Services are Separately Stated
• Swimming Pool Maintenance (in-Ground or in-Building)

Pool Maintenance

• Winterization
• Pool Cleaning
• Spring Start-Ups
• Chemical Treatments
• Pump and Filter Cleaning
• Vacuum Cleaning
• Filter Replacement
• Summerizing 

Cleaning

• Pressure Washing
• Mowing
• Snow Removal
• Scrubbing

Non-Taxable Services

Major Repair Services

• Waterproofing
• Caulking
• Masonry Repair
• Building Inspection Services
• Repairing Pump
• Re-Tiling
• Swimming Pool Plaster, Re-Plaster, Grinding and Stripping Old Preservative

Striping

• Pavement Patching
• Asphalt Repair
• Sealing
• Seal-Coating