Are Services subject to sales tax?
While Wisconsin's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of services in Wisconsin, including janitorial services and transportation services. To learn more, see a full list of taxable and tax-exempt items in Wisconsin.
In the state of Wisconsin, routine and repetitive janitorial services, including those provided by temporary employees, are considered to be exempt. The specialized cleaning of tangible personal property is considered to be taxable, although the specialized cleaning of real property is considered to be exempt. Janitor fees are definitely included in the rental of certain school or government facilities may be taxable, depending on use of facility.
Sales of transportation services are exempt from the sales tax in Wisconsin.
Back to Wisconsin Sales Tax Handbook