California Sales Tax on Services California: Sales Tax Handbook

California:

Are Services subject to sales tax?

While California'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 California, including janitorial services and transportation services. To learn more, see a full list of taxable and tax-exempt items in California.


Janitorial Services
EXEMPT
Sales of janitorial services are exempt from the sales tax in California.

Transportation Services
EXEMPT
Sales of transportation services are exempt from the sales tax in California.



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Source: http://www.salestaxhandbook.com/california/sales-tax-taxability/services