The amounts charged for the janitorial services are not taxable because the services are routine and repetitive.
Carpet cleaning sales tax.
What transactions are generally subject to sales tax in california.
Under california sales tax rules cleaning or janitorial services are exempt from having to charge sales tax even when certain products cleaning products and supplies are used incidentally in connection with the services.
California requires that a sales tax be collected on all personal property that is being sold to the end consumer for storage use or consumprion within the state of california.
The following services and sales are not taxable.
Sales and use tax on cleaning services page 3.
The 50 minimum penalty applies.
Most leases are considered continuing sales by california and are thus also subject to sales tax.