Kansas Retailers' Sales Tax
Drain Cleaning, Chimney Sweeping, Septic Tank & Air Duct Cleaning
TO: All service providers of drain cleaning, chimney sweeping, septic tank cleaning,
and air-duct cleaning.
FROM: Kansas Department of Revenue
RE: Sales taxability of the services provided for drain cleaning, chimney sweeping,
septic tank cleaning, and air-duct cleaning
DATE: April 1, 1992
The Kansas Department of Revenue has received several inquires regarding the sales tax treatment of labor services performed in drain cleaning, chimney sweeping, septic tank cleaning, and air-duct cleaning.
imposes a sales tax, "upon the gross receipts received for the service of repairing, servicing, altering or maintaining tangible personal property, the tax imposed by this subsection shall be applicable to the services of repairing, servicing, altering or maintaining an item of tangible personal property which has been and is fastened to, connected with or built into real property."
In 1984 the Kansas Court of Appeals case of R&R Janitor Service, 9 Kan. App. 2d 500 (1984), regarded the taxability of certain cleaning services.
The Court stated in part:
"R & R Janitor Service performed various cleaning services such as vacuuming, dusting, cleaning bathrooms, washing windows, and emptying trash.
we find that a requirement in an ordinance of a duty "to maintain" does not impose a duty of keeping siphons clean, since "to maintain" is to keep in repair or replace." Janitor work is not maintenance under a statute designating a fund for "purchasing, constructing, repairing and maintaining buildings for public school purposes; maintenance meaning holding, keeping or preserving them in their existing state or condition." The Nevada court held provisions in a contract for "repair and maintenance" did not require parties to keep alleys clean, but did require keeping the alley's surfaces in their original condition.
cleaning services do not constitute "servicing or maintaining an item of tangible personal property which has been fastened to, connected with our built into real property" within the meaning of that statute."
Accordingly, the services of drain cleaning, chimney sweeping, septic tank cleaning, and air-duct cleaning are
currently subject to the sales tax.
If you have any questions concerning this notice, you may direct your inquires to the Kansas Department of Revenue, Taxpayer Assistance Bureau, Docking State Office Building, Topeka, Kansas 66625-001 or call (9130 296-0222
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