Kansas
Kansas doesn't tax residential or commercial cleaning when cleaning is the only service, but waxing, floor polishing, and protective coatings are taxable, and if exempt work isn't separately stated on the invoice, the entire charge is taxable. The minimum wage is $7.25 an hour, and Kansas has no local minimum wages.
In Kansas, the invoice is where the sales tax question gets settled. Clean an office and the work is exempt; wax its floors on the same visit and bill it all as one number, and the whole charge becomes taxable. Below I cover that rule, the common-law test for workers, payroll registration with two agencies, the minimum wage, and what it means for your books.
Residential and commercial cleaning are exempt in Kansas when the only service provided is cleaning. Waxing, varnishing, floor polishing, and applying fabric treatments or protective coatings to furniture or carpet are taxable. When nontaxable work is done along with taxable work, it has to be separately stated on the invoice, or the entire charge is taxable. Repair and servicing of personal property, and the rest of the detail, are on my page on Kansas sales tax for cleaning services.
Source: Kansas Department of Revenue, Janitorial Services Self-Audit Fact Sheet (modified July 6, 2006)
For unemployment insurance, Kansas uses the common-law test, which asks who has the right to control the work. The cite is K.S.A. 44-703(i)(1)(B) and (i)(3)(D). How each kind of worker shows up in the books is in 1099 subcontractors vs. W-2 employees. Whether a particular cleaner is an employee is a legal question, and it belongs with your CPA or an employment attorney.
Source: Kansas Office of Revisor of Statutes, K.S.A. 44-703
Kansas taxes wages, and employers withhold state income tax through the Kansas Department of Revenue. Withholding registration runs through the KDOR Customer Service Center, which you reach by signing in at ksrevenue.gov. Unemployment insurance belongs to the Kansas Department of Labor. Its employer services page describes registering as a new employer through the KDOL Employer Self Service Portal; the portal's own address isn't established on this page.
Source: Kansas Department of Revenue, KW-100 Kansas Withholding Tax Guide (Rev. 10-24)
Source: Kansas Department of Revenue, Pub. KS-1216 Business Tax Application (Rev. 9-11-25)
Source: Kansas Department of Labor, Employer Services
The Kansas minimum wage is $7.25 an hour under K.S.A. 44-1203, effective January 1, 2010, and no change had been announced as of October 20, 2026. Kansas has no local minimum wages, per K.S.A. 12-16,130(a)(3), so there's no city rate to track.
Source: Kansas Office of Revisor of Statutes, K.S.A. 44-1203
Source: Kansas Office of Revisor of Statutes, K.S.A. 12-16,130(a)(3)
Source: U.S. Department of Labor, Wage and Hour Division, State Minimum Wage Laws (updated July 1, 2026)
Since the invoice settles the tax, the invoice is where my attention goes. I want to know where every single number came from, and in Kansas that means each exempt cleaning line and each taxable waxing or coating line ties back to a job, with any sales tax collected on the taxable lines held in a liability account instead of income. Labor goes in at the wage you actually pay; payroll for cleaning businesses covers how it gets recorded against the jobs.
I'm a bookkeeper, not a CPA or an Enrolled Agent. I keep exempt and taxable work on separate lines in the books; how a particular invoice is taxed, and what gets 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.
About Figure Eight Financial
Figure Eight Financial is Dave Gordon’s bookkeeping practice for residential and commercial cleaning companies. I work with owners in Kansas and across the country, and I’m a Certified QuickBooks Online ProAdvisor.
Before bookkeeping I studied computer science at Penn State and spent a career at IBM as an engineer, so I build the books as a system: data comes in once, lands in the right place, and ties back to a statement. I’m a bookkeeper, not a CPA or Enrolled Agent. I keep the books your CPA works from, and the tax decisions stay with your CPA.
Credentials and memberships reported by Figure Eight Financial.
More about DaveHow I Help
A Kansas invoice that mixes cleaning with waxing or coatings has to state them separately, so your books carry them as separate lines tied back to each job. Sales tax collected on the taxable lines sits in a liability account, and wages go in at the rate you actually pay. Book a short call below and we'll go through a few of your Kansas invoices.
The core service. Transactions recorded and categorized, every account reconciled so the books and the bank agree, and monthly reports that arrive explained, split by residential and commercial and sliceable per contract.
The full picture of how this works for a cleaning companyFor the months where nothing got entered at all. I fill in the missing periods from the ground up, pulling bank feeds, statements, and receipts until every month has a complete set of records.
How catch-up bookkeeping worksFor books that exist but can’t be trusted. I audit what’s there, fix the unreconciled accounts, duplicate transactions, and wrong categories, and tie every balance back to a statement.
How cleanup bookkeeping worksYour crews paid on time, every pay period, with each payroll run recorded in the books so labor shows up against the jobs it belongs to.
How payroll worksRecurring invoices that match your contracts, an aging report you can trust, and follow-up on slow payers handled by a process instead of your evenings. Built for net-60 commercial accounts.
How invoicing and receivables workA file built right for a cleaning company from day one, or rebuilt after the DIY version drifts, and then I teach you to run it. I’m a Certified QuickBooks Online ProAdvisor, and this is honestly my favorite part of the job.
How a proper setup worksWe start with a short call about your business and where the books stand. The first conversation doesn’t cost anything.
I take a look at what you’ve got, your QuickBooks file, your spreadsheet, whatever exists.
You get a written proposal with the price, so the decision is yours with the number in hand.
Let's Connect
If your Kansas invoices bill floor care and cleaning as one number, send me a note. We'll look at them together, and the first conversation doesn't cost anything.
