North Carolina law doesn't allow local minimum wages, so Charlotte cleaning businesses follow the state rate, which is the federal $7.25 an hour. Cleaning real property is exempt from North Carolina sales tax, except cleaning that's part of a taxable accommodation rental and cleaning of pools, fish tanks, and similar aquatic features. I'm in the Raleigh area and work with cleaning businesses nationwide, Charlotte included.
In Charlotte, both the wage floor and the sales tax treatment of cleaning come from state law, not from the city. Below are both, the exceptions that pull some jobs back into sales tax, what that means for your books, and how working with me from Morrisville goes. Payroll registration and the employee test are on bookkeeping for North Carolina cleaning businesses.
Charlotte's minimum wage is the state's
North Carolina law preempts local minimum wages under G.S. 95-25.1, so Charlotte can't set its own. The state rate is the federal $7.25 an hour, in effect since July 24, 2009, and no change had been announced as of October 20, 2026.
Source: North Carolina General Assembly, G.S. 95-25.1(d) Preemption
Source: North Carolina Department of Labor, Minimum Wage in North Carolina
Source: U.S. Department of Labor, Wage and Hour Division, Minimum Wage
Sales tax on Charlotte cleaning jobs
Cleaning real property is exempt from North Carolina sales tax under G.S. 105-164.13(61a)d. The statute's examples include custodial services, window washing, carpet cleaning, gutter debris removal, ductwork cleaning, and power washing other than for a pool. The exemption doesn't cover cleaning that's part of the gross receipts from a taxable accommodation rental, or cleaning a pool, fish tank, or similar aquatic feature. Cleaning tangible personal property, as opposed to real property, stays taxable as a repair, maintenance, and installation service, and items used to perform an exempt service remain taxable to the provider. The rest is on my North Carolina sales tax page. Whether a particular job is taxable is a question for your CPA.
Source: North Carolina General Assembly, G.S. 105-164.13 Retail sales and use tax exemptions, subdivision (61a)d.
Source: North Carolina General Assembly, G.S. 105-164.3(225) Repair, maintenance, and installation services
What this means for your books
Exempt cleaning and any taxable job, such as cleaning that's part of a taxable accommodation rental or a pool, go on separate income lines, and any sales tax collected sits as a liability, never as income. The tax you pay on supplies is recorded as a cost of the work. Labor goes into payroll at the wage your crews are actually paid.
Working with a Morrisville bookkeeper
Figure Eight Financial is at 104 Bending Oak Way, Morrisville, NC 27560, and the phone number is (919)-460-5383. I'd love to tell you I bring some special read on the Charlotte market, but I don't, and the most thrilling thing I'll bring to our first call is probably a chart of accounts, which is about as exciting as I get. I've been in the Raleigh area since 2002, I'm a Certified QuickBooks Online ProAdvisor, and I keep books for cleaning businesses nationwide, Charlotte included.
Rules checked against the sources above as of October 20, 2026. Rates and rules change; confirm current figures with the agency or your CPA.