Under california sales tax rules cleaning or janitorial services are exempt from having to charge sales tax even when certain products cleaning products and supplies are used incidentally in connection with the services.
Carpet cleaning sales tax.
If however you should sell and separately bill for cleaning supplies or products you should charge sales tax for that.
The amounts charged for the janitorial services are not taxable because the services are routine and repetitive.
Most leases are considered continuing sales by california and are thus also subject to sales tax.
Penalty if you file your return or pay tax late a late penalty of 10 percent of the amount of tax owed but not less than 50 may be charged.
However the 500 charge for each carpet cleaning is taxable since the carpet cleaning is specialized and is not part of the overall janitorial services contract.
California requires that a sales tax be collected on all personal property that is being sold to the end consumer for storage use or consumprion within the state of california.
The following services and sales are not taxable.