No. Residential and commercial cleaning are not taxable in Vermont. 32 V.S.A. 9771 taxes tangible personal property, public utility services, fabrication for a consumer, admissions, telecommunications, directory assistance, certain advertising property, and specified digital products, and cleaning services aren't among them.
Vermont's sales tax statute works from a list. 32 V.S.A. 9771 names what's taxed, and cleaning, residential or commercial, isn't on it. This page covers residential cleaning, commercial cleaning, the conditions around the edges, what still needs tracking in your books, and where your CPA comes in.
Residential cleaning
House cleaning isn't taxable in Vermont. The categories 9771 taxes don't include it. No Department of Taxes page checked for this page addressed cleaning services directly, so the answer comes from the statute itself.
Source: Vermont General Assembly, 32 V.S.A. sec. 9771, Imposition of sales tax
Commercial cleaning
Office, janitorial, and other commercial cleaning isn't taxable either. Same statute, same list, same result.
Source: Vermont General Assembly, 32 V.S.A. sec. 9771, Imposition of sales tax
Source: Vermont Department of Taxes, Sales and Use Tax
Conditions and exceptions
- 9771 taxes tangible personal property, so a sale of goods is taxable even though the cleaning service is not.
- The Department of Taxes says a 1% local option tax applies in some towns on top of taxable sales.
- No Department of Taxes page checked for this page addressed cleaning services directly.
Source: Vermont General Assembly, 32 V.S.A. sec. 9771, Imposition of sales tax
Source: Vermont Department of Taxes, Sales and Use Tax: Getting Started
What it means for your books
Cleaning revenue in Vermont goes to income without any sales tax riding on it. The books still have more than one job to do here. Good bookkeeping isn't just one income account labeled cleaning. It's a separate line for any tangible personal property you sell, it's a liability account for sales tax collected on those sales, it's room for the 1% local option tax that some towns add on top of taxable sales.
If past product sales got lumped in with cleaning, cleanup bookkeeping sorts them back out. For the ABC test, payroll registration, and the minimum wage, see bookkeeping for cleaning businesses in Vermont.
Where your CPA comes in
I'm a bookkeeper, not a CPA or an Enrolled Agent. I keep cleaning revenue and product sales apart so each total matches its invoices. Whether something you sell is taxable, and how it's 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.