Iowa Admin. Code r. 701—211.23(423) — Janitorial and building maintenance or cleaning

211.23(1) In general. Persons engaged in the business of performing one or a number of janitorial services and building maintenance or cleaning are selling a service subject to sales tax. 211.23(2) Definitions. For purposes of this rule: “Building maintenance or cleaning” includes but is not limited to the cleaning of exterior walls or windows of any building and any other act performed upon the exterior of a building with the intent to keep it in good condition or upkeep. “Janitorial services” means the type of cleaning services performed by a janitor in the regular course of duty. These services may be performed individually under a separate contract or included within a Revenue[701]Ch 211, p.8 IAC 2/5/25 general contract to perform a combination of such services. These services may include but are not limited to interior window washing, floor cleaning, vacuuming, waxing, cleaning of interior walls and woodwork, cleaning of restrooms and furnaces, and the movement of furniture or other personal property within a building. 211.23(3) Exempt services. a. Janitorial services performed in a private residence, including apartment or multiple housing units, and paid for by the occupant of the residence are exempt from sales tax. b. Repairs and any service performed upon the exterior of a building that is a private residence and paid for by an occupant of the building are excluded from the meaning of “building maintenance or cleaning.” However, these services may be taxable under a construction-related enumerated service described in rule 701—219.13(423). c. Janitorial services and building maintenance or cleaning performed on or in connection with new construction, reconstruction, alteration, expansion or remodeling of a structure are exempt from tax.