See Homebuilders and Real Property Services for more information. See sections (a)(7) and (b) of Rule 3.356 relating to real property services.īuilding maintenance and groundskeeping are not taxable when purchased by a contractor or a home builder as part of the improvement of real property with a new residential structure to be used as a residence, or when making an improvement to residential realty that qualifies as new construction. For example, landscaping or pool cleaning services done at a residential household by a self-employed individual are taxable as real property services. The tax exemption does not include other types of real property services provided by self-employed individuals to residential customers.

For the charges to be exempt from tax, the person must be an employee of the household and not act as a subcontractor for a third party, such as a maid service. There is no tax on the charges of a self-employed person who provides traditional household services such as housekeeping, babysitting, or cooking. Swimming pool maintenance includes testing, acid washing, adding and balancing chemicals, cleaning and changing filters, and vacuuming. Swimming pool maintenance is a taxable real property service whether done on residential or nonresidential (commercial) property. Pressure washing buildings, sidewalks, and parking lots is taxable as building or grounds cleaning (see Rule 3.356). Pressure washing is taxable as the restoration or maintenance of tangible personal property (see Rule 3.292). As an example, you should collect tax on the total charge, including labor and materials, to paint or hang wallpaper in an office. For example, you should collect tax on your charges for such things as cleaning and straightening washing windows, floors, walls, and ceilings cleaning chimneys or air ducts replacing light bulbs or fuses picking up trash indoors or outdoors and maintaining swimming pools.Ĭharges for minor repairs, adjustments, and maintenance of heating and air conditioning systems (for example, cleaning or changing filters) are subject to tax, if such services are done as part of your custodial service.Ĭharges for repair, remodeling, and restoration done on nonresidential buildings also are taxable. Tax is due on the charge to clean a home, office, warehouse, garage, restaurant, or any other building, or a swimming pool. You should collect state tax, plus any local (city, county, special purpose district, or transit) taxes on the amount you bill for your service. If you operate a maid, janitorial, custodial, or swimming pool maintenance service, you should be collecting sales and use tax.

Texas state wallpaper