Residential and commercial cleaning are treated as not taxable in Nevada. That's inferred from the Department of Taxation's statement that services not tied to a sale of tangible personal property, such as consulting, are not subject to sales tax; cleaning and janitorial work aren't named.
Nevada's answer comes from one general statement about services, not from anything written about cleaning. That's a workable basis, as long as you know it's the basis. This page covers residential cleaning, commercial cleaning, the condition built into the general rule, what it means for your books, and where your CPA comes in.
Residential cleaning
Residential cleaning is treated as not taxable. The Nevada Department of Taxation states that services not tied to a sale of tangible personal property are not subject to sales tax, and uses consulting as its example. House cleaning isn't named, so the answer is an inference from that general rule.
Source: Nevada Department of Taxation, Sales Tax FAQs
Commercial cleaning
Commercial cleaning is treated the same way, by the same inference. Janitorial cleaning isn't named in the Department's statement either.
Source: Nevada Department of Taxation, Sales Tax FAQs
Conditions and exceptions
The general rule carries its own condition: it covers services not tied to a sale of tangible personal property. If a cleaning job is tied to a sale of goods, the general statement doesn't settle that part, and this page doesn't cover how it's treated. The Department's example is consulting, not cleaning.
Source: Nevada Department of Taxation, Sales Tax FAQs
What it means for your books
With no sales tax on the cleaning itself, by inference, there's no collected tax to park in a liability account. What I watch for instead is anything on an invoice that isn't the cleaning service, kept on its own line so it's easy to see. A rule this simple should leave me nothing to fuss over, and yet here I am, fussing over invoice lines. Receipts get recorded in full and tied to deposits, and work in another state, if you have any, stays separate, since this page covers only Nevada.
If past invoices mixed products and service on one line, cleanup bookkeeping separates them. Payroll, the ABC test, and the $12.00 minimum wage are on my Nevada cleaning business bookkeeping page.
Where your CPA comes in
I'm a bookkeeper, not a CPA or an Enrolled Agent. I keep the service work and anything else on your invoices on separate lines. Whether a particular job is tied to a sale of goods, and how that's taxed, 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.