Sales and use tax on cleaning services page 3.
Carpet cleaning sales tax.
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 50 minimum penalty applies.
If however you should sell and separately bill for cleaning supplies or products you should charge sales tax for that.
The following services and sales are not taxable.
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.
What transactions are generally subject to sales tax in california.
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.