Information Guide

Identifying Information:Janitorial Services Self-Audit Fact Sheet
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Janitorial Services Self-Audit Fact Sheet
Keywords:
Approval Date:12/06/2005


Body:
KANSAS DEPARTMENT OF REVENUE
AUDIT SERVICES
JANITORIAL SERVICES SELF-AUDIT FACT SHEET


Janitorial Services
All Janitorial Service providers must pay tax on purchases of tangible personal property or equipment and collect tax on sales of services as shown.
Purchases by Janitorial Services:
All materials, supplies, tools, or other equipment and specialty equipment Taxable (tax must be paid
for use in providing various contract cleaning services at the time of purchase)
Items purchased to fulfil cleaning service contracts, such as soap, paper towels, Taxable
toilet paper, deodorizer items, etc.(items left at client location
Safety equipment - Gloves, safety glasses, burn suits, ear plugs, etc Taxable
Cleaners, brooms, mops, cleaning rags, dusters, etc. (items for your use Taxable
to complete the cleaning for your clients)
Furniture and fixtures, including but not limited to: desks, lamps, tables, chairs, shelving, plants, planters, artwork, signs Taxable
Copiers, printers, and fax machines Taxable
Laptop & desktop computers, calculators Taxable
Software & software upgrades and labor services to modify, alter, update or maintain software. Taxable
Purchases of ice melt chemicals, chemical applications, including lawn
fertilization and pest control chemicals.
Taxable
Newspaper and magazine subscriptions, reference books and materials, forms, printed matter (including promotional brochures, etc.), business cards, notepads Taxable
Lease or rental of any tangible personal property - copier, fax, vehicle Taxable
Security cameras and other security equipment Taxable
Office utilities, job site utility charges Taxable
Professional services such as accounting or legal services Exempt
Promotional items including but not limited to: calendars, mugs and articles of clothing Taxable
Complimentary items such as balloons, stickers, pens and candy Taxable
Bottled water, softdrinks, coffee, creamer, sugar, cups and stir sticks Taxable
Shredding services Exempt
Purchase or Lease of real estate, Insurance Exempt
Repair and remodeling labor services to real estate Taxable
Warranty or service agreements for real estate maintenance when the Taxable
contract involves the application of tangible personal property per contract
Other contractor services (other contractor should bill you the appropriate Taxable
tax due)
Parts & labor services for repairing, servicing, altering or maintaining tangible personal property, such as computers, printers, copiers, security equipment, etc. Taxable
Warranty or service agreements for tangible personal property such as, computers, printers, copiers, security equipment, etc. Taxable
Wax Exempt
Sales made by Janitorial Services
Company vehicles Taxable "isolated or occasional
sales," the buyer is required to
pay the sales tax upon
registration
Labor services for cleaning a building or facility (sweeping floors, vacuuming, Exempt
dumping or removal of trash, dusting, washing windows, etc.
Labor services performed on a facility qualifying as a residence Exempt
Labor services to apply wax or polishing of floors and charges for the wax Taxable
Labor services for carpet shampoo service Exempt




Date Composed: 07/06/2006 Date Modified: 06/24/2009