Residential and commercial cleaning are not taxable in Kansas when cleaning is the only service provided. Waxing, varnishing, floor polishing, and applying fabric treatments or protective coatings to furniture or carpet are taxable, and when they're done with exempt cleaning, the cleaning has to be separately stated on the invoice or the entire charge is taxable.
Kansas gives cleaning companies a plain answer with one string attached, and the string is the invoice. The same office visit can be exempt or fully taxable depending on how it's written up. This page covers residential cleaning, commercial cleaning, the conditions in the Department of Revenue's guidance, what it means for your books, and where your CPA comes in.
Residential cleaning
House cleaning is not taxable in Kansas when cleaning is the only service. The Kansas Department of Revenue's Pub. KS-1525 is the source for that answer. Add a fabric treatment to a couch or a protective coating to a carpet, and that part of the job is taxable; if the cleaning isn't separately stated on the invoice, the entire charge is.
Source: Kansas Department of Revenue, Pub. KS-1525, Sales and Use Tax for Contractors, Subcontractors and Repairmen (Rev. 7-29-25)
Commercial cleaning
Commercial cleaning is not taxable either, per the Department's Janitorial Services Self-Audit Fact Sheet. Floor waxing, varnishing, and polishing are taxable, and the office cleaning example in Pub. KS-1525 shows what happens when they share a price with the cleaning.
Source: Kansas Department of Revenue, Janitorial Services Self-Audit Fact Sheet (modified July 6, 2006)
Source: Kansas Department of Revenue, Pub. KS-1525, Sales and Use Tax for Contractors, Subcontractors and Repairmen (Rev. 7-29-25)
Conditions and exceptions
- The exemption holds only if 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 with taxable work, the nontaxable work must be separately stated on the invoice. Otherwise the entire charge is taxable, as in the office cleaning example in Pub. KS-1525.
- Repair, servicing, or maintenance of tangible personal property is taxable.
Source: Kansas Department of Revenue, Pub. KS-1525, Sales and Use Tax for Contractors, Subcontractors and Repairmen (Rev. 7-29-25)
What it means for your books
Kansas reads the invoice, so the invoice is where the bookkeeping starts. One price for cleaning plus floor care is the worst habit you can carry into this state. The rule needs the exempt work stated on its own, and a single number gives it nothing to separate. In your books each service gets its own line, sales tax collected on the taxable lines sits in a liability account until it's paid, and income shows only what you earned.
If years of invoices already lump things together, cleanup bookkeeping sorts the old entries into the right accounts. Payroll and the minimum wage are on bookkeeping for cleaning businesses in Kansas.
Where your CPA comes in
I'm a bookkeeper, not a CPA or an Enrolled Agent. I set up your books so exempt cleaning and taxable floor, fabric, and coating work stay on separate lines. Whether a particular job is taxable, and how it 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.