A. Gross receipts tax applies to the service of providing cleaning or janitorial work. Ark. Code Ann. § 26-52-301(3)(D)(i). For purposes of this rule, cleaning services are defined as services to rid the interior or exterior of any building, dwelling, or other structure of dirt, impurities, or extraneous matter. Generally, the service of cleaning streets, sidewalks, driveways, or other areas that are not part of the interior or exterior of a building is not taxable. However, see GR-9.7 regarding the taxable service of cleaning parking lots and gutters.

B. The service of cleaning motor vehicles, aircraft, farm machinery and implements, motors of all kinds, tires and batteries, boats, electrical appliances and devices, furniture, rugs, flooring, upholstery, household appliances, televisions and radio, jewelry, watches and clocks, engineering instruments, medical and surgical instruments, machinery of all kinds, bicycles, office machines and equipment, shoes, tin and sheetmetal, mechanical tools, and shop equipment is subject to tax. Ark. Code Ann. § 26-52-301(3)(B)(i).

C. The service of pool cleaning and servicing is subject to tax. Ark. Code Ann. § 26-52-301(3)(D)(i).

D. The cleaning of nonmechanical, passive, or manually operated components of buildings or other improvements or structures affixed to real estate is not taxable, except when the cleaning is considered cleaning or janitorial work.

Example 1: If a painter must clean a wall in preparation to paint, the cleaning of the wall is not taxable. However, if the wall is cleaned but not painted, or if the painter hires a third party to clean the wall prior to painting, the service of cleaning the wall is a taxable cleaning or janitorial service.

Example 2: Cleaning performed by a contractor during construction or upon completion of a construction contract is not taxable if performed by the contractor. However, if the contractor hires a third party to perform the cleaning, the service of cleaning is a taxable cleaning or janitorial service.

E. Services that are performed to clean and sanitize the production and packaging areas of food processing facilities to meet specific standards prescribed and required by the United States Department of Agriculture exceed the scope of ordinary cleaning work provided in what is normally considered to be cleaning or janitorial services and are not taxable as cleaning or janitorial services.

F. Items that are used or consumed in performing cleaning or janitorial services may not be purchased tax exempt. This includes, but is not limited to, uniforms, machines, equipment, cleansers, disinfectants, wax, rags, mops, brooms, and sponges. Such items are subject to state and local gross receipts or use tax when purchased for use by the service provider. Items such as bathroom tissue, paper towels, and hand soap that are transferred to the customer for subsequent use as part of the transaction between the service provider and the customer may be purchased exempt from tax as a sale-for-resale by the service provider.