Residential and commercial cleaning don't appear to be taxable in Indiana. That's an inference: the Department of Revenue says service transactions generally aren't taxable retail transactions, and no Department source names house cleaning or janitorial cleaning. When property is transferred along with a service, the Department looks to the true object of the transaction.
Indiana's answer for cleaning companies is built from a general rule rather than a sentence about cleaning. That's worth knowing up front, because a reading of a general rule has edges that a named rule doesn't. This page covers residential cleaning, commercial cleaning, the conditions in the Department's bulletins, what it means for your books, and where your CPA comes in. The statute behind these bulletins, and any effective date for them, aren't covered here.
Residential cleaning
House cleaning is treated here as not taxable. That's inferred from the Department of Revenue's general rule in Sales Tax Information Bulletin 26 that service transactions generally aren't taxable retail transactions, and from the pool cleaning example in Bulletin 21, which covers lawn care applications, pool cleaning, and similar exterior home services. No Department source names house cleaning, so this is a reading of the general rule, not a Department statement about your work.
Source: Indiana Department of Revenue, Sales Tax Information Bulletin #26, Dry Cleaning and Laundry Establishments (April 2023)
Source: Indiana Department of Revenue, Sales Tax Information Bulletin #21, Lawn Care Applications, Pool Cleaning, and Similar Exterior Home Services (January 1, 2026)
Commercial cleaning
Commercial and janitorial cleaning get the same answer by the same route: not taxable, inferred from the Department's general services rule. No Department source names janitorial cleaning.
Source: Indiana Department of Revenue, Sales Tax Information Bulletin #26, Dry Cleaning and Laundry Establishments (April 2023)
Conditions and exceptions
- Indiana generally does not tax service transactions, per Sales Tax Information Bulletin 26.
- Where property is transferred along with a service, the Department looks to the true object of the transaction, per Bulletin 21.
- Neither bulletin names house cleaning or janitorial cleaning, which is why the answer on this page is an inference.
Source: Indiana Department of Revenue, Sales Tax Information Bulletin #21, Lawn Care Applications, Pool Cleaning, and Similar Exterior Home Services (January 1, 2026)
What it means for your books
Indiana's cleaning answer rests on a general rule, not a named one. I trust a rule more after I've tried to knock it over, so I go hunting for the invoice that would tip it: the job where a product changed hands along with the cleaning, or a line so vague nobody could say what the crew did. Each invoice line in your books says what was done, and anything sold along with the cleaning gets its own line. If sales tax is ever collected, it sits in a liability account until it's paid, never in income.
If past invoices lump everything into one number, cleanup bookkeeping sorts the old entries into the right accounts. For payroll and the minimum wage, see bookkeeping for cleaning businesses in Indiana.
Where your CPA comes in
I'm a bookkeeper, not a CPA or an Enrolled Agent. I keep the work on each invoice described clearly enough that the question can be answered. Whether a specific job of yours is taxable in Indiana, especially one where property changes hands, is a call 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.