When were housekeeping services in a private home exempt as temporary employee replacement rather than taxable maid-company service?

Plain-English summary

Hourly housekeeping obtained through a temporary employment service was exempt when the worker supplemented or replaced the household's own employee during vacation or sick leave.

Housekeeping bought from a maid or cleaning service company was taxable. Temporary-agency service also was taxable when the worker did not perform the same duties as the permanent employee or when the household had no permanent housekeeper.

Housekeeping performed by an individual who was not employed by a cleaning, janitorial, temporary-employment, or other service company providing real-property service was not taxable.

Common questions

Was temporary replacement for a sick or vacationing housekeeper exempt? Yes.

Was service from a maid company taxable? Yes.

What if the household had no permanent housekeeper? The temporary-agency charge was taxable.

Was a qualifying independent individual's housekeeping taxable? No.

Citations and references

• 34 Tex. Admin. Code Rule 3.356

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/8909L0957G13

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN 78774

September 8, 1989

Dear **:

Thank you for letter regarding exemption from sales tax on
temporary manpower services performed in your home, specifically
housekeeping services on an hourly fee basis.

Based on the explanation in your letter, the services would be
exempt if the housekeeper is hired from a temporary employment
service and the housekeeper is to supplement or replace your own
employee who may be on vacation or sick leave.

Housekeeping services purchased from a service company such as
** maids would be taxable. The charges for a "temporary"
hired from a temporary employment service would be taxable if the
person does not perform the same services as your own permanent
employee or you do not have a permanent housekeeper on staff.

Housekeeping services performed by an individual who is not
employed by a cleaning/janitorial service or other service company
such as temporary employment services that provide real property
services are not taxable.

I am enclosing Rule 3.356 which defines employee, employer, and
temporary services.

This opinion is based on the facts presented. If there are additional
or different facts, the opinion may change.

If you have any questions or need additional information, please
call toll-free 1-800-252-5555. My extension is 3-4666. You may
write to Tax Correspondence, Comptroller of Public Accounts.

Sincerely,
Jo Ann Dieck
Tax Correspondence