Arkansas Sales Tax Janitorial Services
Arkansas Revenue Legal Counsel has issued a legal opinion stipulating that sales tax is levied on the service of providing cleaning or janitorial work. A taxpayer asked about the taxability of cleaning services in conjunction with the rental of a condo to overnight guests. Under Ark. Code Ann. §26-52-301(3)(D)(i)(b), Arkansas state and local sales tax is levied on the service of providing cleaning and janitorial work. Pursuant to Ark. Regs. §GR-9.4(A), cleaning services are defined as services to rid the interior or exterior of any building, dwelling, or other structure of dirt, impurities, or extraneous matter. These services generally are subject to sales tax regardless of the nature of the customer for whom those services are provided. There is no requirement that the provider of the cleaning and janitorial work be an accredited/registered janitorial service company. The provider of cleaning and janitorial services is required by law to collect state and local sales tax from the purchaser of cleaning and janitorial services and to remit the tax to the Arkansas Department of Finance and Administration.
Arkansas Sales Tax Janitorial Services
