![]() And if you're thinking about selling your home soon, we can help ensure that all the dusting and vacuuming is done properly before putting your house on the market for sale. ![]() But who has the time? Not us! That's why we offer our post construction cleaning services, so homeowners can get all the work done without having to worry about it themselves. Whether you've just moved into your new home or are looking to spruce things up before an upcoming sale, it's important to keep things clean. We know that when you're out there cleaning your house, you want to make sure that everything is clean and organized and ready for your next guests-which is why we offer post construction cleaning services in Westside Los Angeles. The service provider reports this income under the service and other activities classification of the B&O tax.When you're a homeowner, there's nothing quite like being able to go home at the end of a hard day and say, "I did it!"Īnd that's exactly what Casa Fantastic Cleaning Services offers its clients. The charges for such janitorial services are not subject to retail sales tax. Janitorial services do not generally improve or repair a structure. Janitorial services only maintain the existing condition of the newly constructed or remodeled home/building. The recurring cleanup services that take place after construction cleanup has been performed generally fall within the definition of janitorial services. A speculative builder cannot use a reseller permit for construction cleanup services. In addition, retail sales tax applies on the cleanup charges. ![]() Speculative building is when a person makes improvements on land he/she owns (or has the rights of ownership).Ĭharges for construction cleanup services performed for a speculative builder (landowner) are subject to the retailing classification of the B&O tax. Retail sales tax does not apply under these circumstances. Amounts charged by a custom prime contractor to the landowner are subject to the retailing classification of the business and occupation (B&O) tax and the retail sales tax applies to such charges.Ĭharges for construction cleanup services performed for a custom contractor are subject to the wholesaling classification of the B&O tax when the custom contractor provides a reseller permit to the service provider. The custom prime contractor may perform all or a portion of the construction or hire other contractors (subcontractors) to perform all or a portion of the work. That is, the taxability of the service is dependent on the nature of the construction itself.Ĭustom prime contracting is when a contractor is hired by a landowner (or a person having the rights of ownership, such as a lessee or easement holder) to complete an entire construction project. The recurring cleanup services that take place after construction cleanup has been performed generally fall within the definition of “janitorial services.”Ĭharges for construction clean-up services are taxable like many other services related to construction. Construction cleanup is considered to be the final phase of construction. This article discusses the taxability of the special cleanup jobs referred to herein as “construction cleanup.” Construction cleanup generally occurs after major construction or remodel of a building is complete and before the premises are occupied.
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