Which parts of a restaurant exhaust-system pressure-cleaning job were subject to Florida sales tax?

Subject

Cleaning Exhaust Systems

Plain-English summary

The Department split the cleaning job into taxable and exempt components. Pressure cleaning the exterior of a building, including the roof, was exempt. But cleaning restaurant exhaust stacks, fans attached to those stacks, and kitchen equipment such as hoods was taxable nonresidential cleaning.

The exhaust work was comparable to taxable chimney cleaning. Performing it while standing on the roof did not convert it into exempt exterior pressure cleaning, because chimney cleaning commonly occurs from the roof as well.

The service provider therefore had to separately itemize exempt roof-cleaning charges from taxable exhaust-system and kitchen-equipment cleaning. Without that separation, the invoice would not clearly identify the exempt portion.

The Department also stated that the cleaning company was the ultimate consumer of supplies and equipment used to perform its services and owed tax on those purchases.

What this means for you

The location of the worker did not control the tax result. Cleaning an exhaust stack from the roof remained taxable because the object being cleaned and the nature of the service resembled chimney cleaning.

Mixed-service contractors needed invoices that separately stated genuinely exempt exterior work. A general description such as exterior pressure cleaning was not enough when the job also covered taxable exhaust and kitchen equipment.

Common questions

Q: Was pressure cleaning the roof taxable? No. The ruling treated exterior building and roof cleaning as exempt.

Q: Were exhaust fans exempt because they were removed and cleaned on the roof? No. Fans attached to the exhaust stacks were part of the taxable chimney-like cleaning service.

Q: Were kitchen hoods taxable to clean? Yes. The Department treated hoods as taxable kitchen-equipment cleaning.

Q: Did the cleaner owe tax on chemicals and equipment used in the work? Yes. The provider was the ultimate consumer of those items.

Citations and references

• Fla. Stat. § 212.05(1)(k)1.b. — tax on nonresidential cleaning services
• Fla. Admin. Code R. 12A-1.0091(1)(a) — taxable cleaning services, including chimney cleaning
• Fla. Admin. Code R. 12A-1.0091(4) — exterior building pressure cleaning not taxable as a cleaning service
• Fla. Stat. § 213.22 — Technical Assistance Advisements

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 97A-027

Original ruling text

SUMMARY

Exterior building cleaning, including the cleaning of a
roof and any equipment located on the roof, would be exempt
from tax. Chimney cleaning services are taxable. The
cleaning of the exhaust stacks and the equipment attached
to the stacks (such as fans) would be comparable to chimney
cleaning and would thus be taxable. The fact that the
cleaning was performed while standing on the roof would not
change this outcome, as most chimney cleaning is performed
from the roof. The cleaning of kitchen equipment (including
hoods) would also be taxable. The invoicing of the customer
would require that any exempt services, such as roof
cleaning, be separately itemized from the taxable services.

**

Apr 07, 1997

Re: Technical Assistance Advisement (97A-027)
Sales Tax; Cleaning Exhaust Systems
Section 212.05(1)(k)2., F.S.
Rule 12A-1.0091, F.A.C.

Dear :

This is in response to your letter of November 21, 1996,
requesting the issuance of a Technical Assistance Advisement,
pursuant to Section 213.22, F.S., and Chapter 12-11, F.A.C., as
to the sales tax implications of the cleaning services that your
company performs. Your letter states in part:

I have a company that pressure cleans restaurant exhaust
systems. Which mainly consists of cleaning from the
exterior (roof) exhaust fans, stacks (the duct work), hoods
and roof. It is to my understanding and my customers' that
the way the Law is written Exterior Pressure cleaning is
exempt from state sales tax.... When we pressure clean a
stack from the Exterior (roof) the grease goes inside the

building and I do not charge for cleaning up my compan[y's]
mess, I don't know of any company that does. The fans are
taken off the stacks and cleaned on the roof (Exterior)....

CITATION OF RELEVANT LAW

Section 212.05, F.S. (1995), provides in part:

It is hereby declared to be the legislative intent that
every person is exercising a taxable privilege who engages
in the business of selling... services taxable under this
chapter....

(1) For the exercise of such privilege, a tax is levied on
each taxable transaction or incident, which tax is due and
payable as follows:
...
(k)1. At the rate of 6 percent on charges for all:
...
b. Nonresidential cleaning and nonresidential pest control
services (SIC Industry Group Number 734).

Rule 12A-1.0091, F.A.C., provides in part:

(1)(a) On or after September 1, 1992, nonresidential
cleaning services are subject to tax. Nonresidential
cleaning services are those services (not involving repair)
rendered to maintain the clean and sanitary appearance and
operating condition of a nonresidential building and
include, but are not limited to, the following services
which are subject to the State's sales and use tax:

1. Acoustical tile cleaning services;
2. Building cleaning services, interior;
3. Carpet cleaning on customer's premises;
4. Chimney cleaning services;
5. Custodians of schools on a contract or fee basis;
6. Deodorant servicing of restrooms;
7. Disinfecting services;
8. Floor waxing services;
9. Furniture and upholstery cleaning on customer's
   premises;

10. Housekeeping (cleaning services) on a contract or fee
basis;

11. Janitorial services on a contract or fee basis;
12. Lighting maintenance services (bulb replacement and
    cleaning);
13. Maid services on a contract or fee basis;
14. Maintenance of buildings (except repairs);
15. Office cleaning services;
16. Restroom cleaning services;
17. Service station cleaning and degreasing services;
18. Venetian blind cleaning;
19. Washroom sanitation service; and
20. Window cleaning (interior or exterior).
    ...
    (4) Pressure cleaning the exterior of a building is not
    taxable as a cleaning service.

DISCUSSION

From the facts contained in your letter, your company performs
both exempt and taxable services. Exterior building cleaning,
including the cleaning of a roof and any equipment located on
the roof, would be exempt from tax. However, pursuant to the
above quoted rule (see 12A-1.0091(1)(a)4., F.A.C.) chimney
cleaning services are taxable. It is the Departments position
that the cleaning of the exhaust stacks and the equipment
attached to the stacks (such as fans) would be comparable to
chimney cleaning and would thus be taxable. The fact that the
cleaning was performed while standing on the roof would not
change this outcome, as most chimney cleaning is performed from
the roof. The cleaning of kitchen equipment (including hoods)
would also be taxable. The invoicing of the customer would
require that any exempt services, such as roof cleaning, be
separately itemized from the taxable services.

Although the issue was not raised in your request for a
technical assistance advisement, the Department wishes to inform
you that tax is due on the cost of supplies and equipment used
to perform your services. Cleaning service providers are
considered the ultimate consumers of the tangible personal
property sold to them and used in connection with their service.

See Rule 12A-1.009197), F.A.C.

This response constitutes a Technical Assistance Advisement
under s. 213.22, F.S., which is binding on the department only
under the facts and circumstances described in the request for
this advice as specified in s. 213.22, F.S. Our response is
predicated on those facts and the specific situation summarized
above. You are advised that subsequent statutory or
administrative rule changes or judicial interpretations of the
statutes or rules upon which this advice is based may subject
similar future transactions to a different treatment than
expressed in this response.

You are further advised that this response and your request are
public records under Chapter 119, F.S., which are subject to
disclosure to the public under the conditions of s. 213.22, F.S.
Your name, address, and any other details which might lead to
identification of the taxpayer must be deleted by the Department
before disclosure. In an effort to protect the confidentiality
of such information, we request you notify the undersigned in
writing within 15 days of any deletions you wish made to the
request or the response.

Sincerely,

Jonathan E. Swift
Tax Law Specialist
Technical Assistance and Dispute Resolution

Control #27122

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