Not at the state level, by inference. A 2012 non-binding Department of Revenue letter says Colorado generally doesn't tax services, and that general rule is the basis for treating residential and commercial cleaning as not taxable. No source names house or janitorial cleaning, and home-rule city taxes weren't checked.
Colorado's answer for cleaning comes from a general rule, not a specific one. The Department of Revenue said in a 2012 general information letter that the state generally doesn't tax services, and that letter is non-binding. This page covers residential cleaning, commercial cleaning, the limits of that answer, and what they mean for your books.
Residential cleaning
House cleaning appears not to be taxable at the state level. That's inferred from GIL-12-014, the Department's 2012 non-binding letter stating that Colorado generally doesn't tax services. No source names house cleaning, and home-rule city taxes weren't checked.
Source: Colorado Department of Revenue, General Information Letter GIL-12-014 (December 31, 2012, non-binding)
Commercial cleaning
Janitorial and office cleaning get the same inferred answer from the same general services rule. No source names janitorial cleaning either, so this one rests on the 2012 letter as well, with home-rule city taxes unchecked.
Source: Colorado Department of Revenue, General Information Letter GIL-12-014 (December 31, 2012, non-binding)
Conditions and exceptions
- Colorado's statewide tax is a sales tax, per the Department of Revenue's general information letter GIL-17-012.
- The state-level answer for cleaning is an inference from a general statement about services, not a ruling that names cleaning.
- Both general information letters used here, GIL-12-014 and GIL-17-012, are non-binding.
- Home-rule city taxes were not checked for this page.
Source: Colorado Department of Revenue, General Information Letter GIL-12-014 (December 31, 2012, non-binding)
Source: Colorado Department of Revenue, General Information Letter GIL-17-012 (non-binding)
What it means for your books
With cleaning apparently outside the state-level sales tax, the books carry no collected sales tax for that work, and service income sits on its own line. Any answer I can't verify, I test, and the weak point in this one is home-rule city taxes, which weren't checked for this page. I note the city on each invoice for that reason, so the detail is already in the books if your CPA needs it. The minimum wage, local wages included, and payroll registration are on my Colorado page.
Where your CPA comes in
I'm a bookkeeper, not a CPA or an Enrolled Agent. I keep the service income and the invoice detail recorded. Whether your cleaning is taxable at the state or city level, and how anything is reported, is a question for your CPA.
Rules checked against the sources above as of October 20, 2026. Rates and rules change; confirm current figures with the agency or your CPA.