No, by inference, for both residential and commercial cleaning. A 2024 Department of Revenue slide lists labor or service to real property as nontaxable, but the DOR doesn't name cleaning or janitorial work. Cleaning rugs and upholstery isn't addressed.
Wyoming's sales tax answer for cleaning comes from a presentation the Department of Revenue gave to the Joint Revenue Committee in May 2024. Its starting point is that services aren't taxable unless an imposition statute reaches them. This page covers residential cleaning, commercial cleaning, the conditions, what it means for your books, and where your CPA comes in.
Residential cleaning
House cleaning isn't taxable, inferred from the DOR's 2024 slide listing labor or service to real property as nontaxable. The DOR doesn't name cleaning.
Source: Wyoming Department of Revenue, Excise Tax Division, Wyoming Sales/Use Tax Exemptions, Joint Revenue Committee presentation (May 29, 2024)
Commercial cleaning
Janitorial work on commercial buildings isn't taxable on the same inference. The slide lists labor or service to real property as nontaxable and doesn't name janitorial work.
Source: Wyoming Department of Revenue, Excise Tax Division, Wyoming Sales/Use Tax Exemptions, Joint Revenue Committee presentation (May 29, 2024)
Conditions
- The DOR treats services as not taxable unless an imposition statute reaches them.
- Labor or service to real property is listed as not taxable.
- Cleaning of tangible personal property, such as rugs and upholstery, is not addressed.
Source: Wyoming Department of Revenue, Excise Tax Division, Wyoming Sales/Use Tax Exemptions, Joint Revenue Committee presentation (May 29, 2024)
Source: Wyoming Legislature, Wyoming Statutes Title 39
Source: Wyoming Legislative Service Office, Broadening of Sales Tax: Repeal of Exemptions and Taxation of Services (May 16, 2024)
What it means for your books
No sales tax on house and office cleaning doesn't mean nothing to track. The work the sources don't address is rug and upholstery cleaning, and it gets its own income line. Rug jobs buried in general cleaning income. Worst habit there is for a question the sources leave open, because if an answer ever comes there's no clean way to pull those jobs back out. Work outside Wyoming isn't covered here. Payroll and the minimum wage are on my Wyoming page.
Where your CPA comes in
I'm a bookkeeper, not a CPA or an Enrolled Agent. I can tell you what the DOR presentation says and what it leaves out. Whether a particular job is taxable 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.