When conducting a multistate analysis of services subject to sales tax, janitorial and similar services often present some unique distinctions.

For example, earlier this month, Ohio ruled that cleaning services purchased by a general contractor were subject to sales tax as building maintenance and janitorial services. The general contractor had purchased the services not to keep the structure cleaned in its normal condition, as is the case with what are normally considered building maintenance and janitorial services, but to prepare portions of it for additional construction work.

More at source: BNA

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