Services subject to tax — Cleaning parking lots and gutters

# (a)

The services of cleaning parking lots and gutters are subject to the gross receipts tax.

# (b)

# (1)

The tax applies to the service of cleaning, sweeping, or pressure washing parking lots.

# (2)

Cleaning up trash from a parking lot is taxable.

# (3)

Snow removal is taxable.

# (4)

The tax applies to the service of cleaning gutters that are located at the edge of a roof or at the edge of a street or road.

# (c)

Pavement patching, asphalt repair, sealing, grading, installing wheelstops, and sandblasting to prepare for resurfacing are not taxable services.

# (d)

# (1)

A “parking lot” means an area used for the parking of motor vehicles and includes parking garages and parking decks.

# (2)

This term includes areas that may not generally be used for the parking of motor vehicles when they are used as parking lots during special events.