Tennessee: Sales Tax Handbook
Are Services subject to sales tax?
While Tennessee'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 Tennessee, including janitorial services and transportation services. To learn more, see a full list of taxable and tax-exempt items in Tennessee.
Janitorial Services
EXEMPT
In the state of Tennessee, the cleaning of items considered to be real property, such as windows, walls, and carpeting is considered to be exempt. The cleaning of personal property, including furniture, rugs, and draperies, is considered to be taxable.
Transportation Services
EXEMPT
Sales of transportation services are exempt from the sales tax in Tennessee.
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