Taxable cleaning in Syracuse carries Onondaga County's 8% combined state and local rate, per Publication 718, effective March 1, 2025, which lists no separate Syracuse rate. New York taxes residential and commercial cleaning, and a 1990 amendment ended the old exclusion for interior cleaning contracts of 30 days or more. Publication 750 lists carpet, drapery, and rug cleaning services as exempt, and fees for managing a customer's own housekeeping staff aren't taxable, per a 2024 advisory opinion.
A Syracuse cleaning company with long commercial contracts, or one that manages a client's in-house housekeepers, has two New York rules to know before the rate even comes up. This page starts with those, then covers Onondaga County's 8%, how New York decides who's an employee, and what it all means for your books. State payroll registration is on my New York page.
Long contracts are taxed too
Before June 1, 1990, interior cleaning on contracts of 30 days or more was excluded from New York sales tax. The Tax Department's TSB-M-91(1)S says the 1990 amendment eliminated that exclusion; the memo dates from 1991, and the department's page notes it is historical and may not reflect current law. Commercial interior cleaning is taxable under TSB-M-91(4)S, and residential cleaning is taxable as well, with Publication 750 making no residential carve-out.
Source: New York State Department of Taxation and Finance, TSB-M-91(1)S, Summary of 1990 Sales Tax Amendments (May 15, 1991; marked historical)
Source: New York State Department of Taxation and Finance, TSB-M-91(4)S, Interior Cleaning and Maintenance Services (January 22, 1991)
Source: New York State Department of Taxation and Finance, Publication 750, A Guide to Sales Tax in New York State (Rev. 11/15)
Managing a client's own housekeeping staff
Under TSB-A-24(49)S, an advisory opinion dated October 16, 2024, fees for managing a customer's own housekeeping staff are not taxable. That's a different thing from your own crew doing the cleaning. Publication 750 also lists carpet, drapery, and rug cleaning services as exempt, and services by an individual not in a regular trade or business, occasional odd jobs, are excluded under Tax Law 1105(c)(5)(i). The rest is on my New York sales tax page.
Source: New York State Department of Taxation and Finance, TSB-A-24(49)S, housekeeping staff management fees (October 16, 2024)
Source: New York State Senate, NY Tax Law 1105
Onondaga County's 8%
Publication 718 puts the combined state and local rate for Onondaga County, reporting code 3121, at 8%, and Onondaga County includes Syracuse. The publication's effective date is March 1, 2025. The department's current local rates page, updated May 12, 2025, shows no change after that date, and it's the basis for treating 8% as current in October 2026.
Source: New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction (Onondaga row) (Effective March 1, 2025)
Employees or subcontractors
For unemployment insurance, the New York State Department of Labor uses the common-law, right-to-control test, with employment defined in Labor Law 511. My post on 1099 subcontractors and W-2 employees covers how each kind of worker shows up in the books. Whether a particular person on your crew is an employee is a question for your CPA or an employment attorney.
Source: New York State Department of Labor, Independent Contractors (IA 318.14)
Source: New York State Senate, NY Labor Law 511
What this means for your books
Staff management fees and cleaning revenue go on separate income lines, since one carries tax and the other doesn't, and collected tax sits in a liability account. Tax settings that live on the customer record. Not good enough here. A client who buys both cleaning and staff management needs the tax handled line by line, and a single checkbox on the customer can't do that. Wages go in at what each person is actually paid, and outside New York City, Nassau, Suffolk, and Westchester the state minimum is $16.00 an hour, effective January 1, 2026; my payroll page covers the setup.
Source: New York State Senate, NY Labor Law 652
I'm a bookkeeper, not a CPA or an Enrolled Agent. I keep management fees and cleaning revenue recorded apart; whether a contract is taxable and how it's reported are questions 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.