Not for house or office cleaning: residential and commercial cleaning are both not taxable in Michigan. The exception is textiles. The Use Tax Act taxes laundering or cleaning textiles under a sale, rental, or service agreement with a term of at least 5 days, such as linen, mop, or mat service, unless the textiles are used by a restaurant or retail sales business.
Michigan has a sales tax, so it's a fair question. For house and office cleaning the answer is no, and the exception this page covers is textiles cleaned under an agreement of at least 5 days. This page covers residential cleaning, commercial cleaning, the textile rule and what this page doesn't cover, what it means for your books, and where your CPA comes in. Payroll and wages are on my Michigan bookkeeping page.
Residential cleaning
Residential cleaning is not taxable in Michigan. The one exception on this page, covered below, is about textiles cleaned under an agreement of at least 5 days, not houses.
Commercial cleaning is not taxable in Michigan either. Michigan does have a sales tax under the General Sales Tax Act, but office and building cleaning isn't something it taxes.
The Use Tax Act, MCL 205.93a(1)(d), taxes laundering or cleaning of textiles under a sale, rental, or service agreement with a term of at least 5 days. Linen, mop, and mat service are examples.
Supplies a cleaning business buys for its own use were not researched, so this page doesn't cover them.
Exception: the textile rule does not apply to textiles used by a restaurant or retail sales business.
A not-taxable answer still gets tested. I like to try to break a clean answer before I trust it, so I go looking for the invoice that doesn't fit: the mop and mat program on a monthly agreement, or the linen service billed next to a house clean. Those go on their own income line, apart from cleaning revenue, so the textile work can be seen on its own.
If older invoices lumped everything together, cleanup bookkeeping sorts past entries into the right accounts.
Where your CPA comes in
I'm a bookkeeper, not a CPA or an Enrolled Agent. I keep textile work and cleaning work apart in the books so every total ties back to an invoice. Whether a particular agreement falls under the Use Tax Act, and anything that goes on a return, 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.
Dave Gordon with his family
About Figure Eight Financial
A bookkeeper who works only with cleaning businesses
Figure Eight Financial is Dave Gordon’s bookkeeping practice for residential and commercial cleaning companies. I work with owners in Michigan 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.
Raleigh area since 2002
Computer Science, Penn State
A career at IBM
MBA, Duke
Credentials and memberships reported by Figure Eight Financial.
When a Michigan job is plain house or office cleaning, the books record it that way, and anything involving laundered linens, mops, or mats sits on a separate line where it can't hide inside cleaning income. That split lets your CPA answer the textile question from your own records. Book a short call below and we'll look at how your Michigan invoices are built now.
Monthly bookkeeping
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.
For 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.
For 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.
Recurring 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.
A 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.
Tell me how your Michigan invoices are set up today, and I'll show you whether the textile work is easy to find. The first conversation doesn't cost anything.