No Maryland Tax on Cleaning Services for Common Ownership or Retirement Communities

Nov 18th, 2020

The Maryland Comptroller has released guidance on janitorial and cleaning services for commercial or industrial buildings owned by a common ownership community or retirement community. Sales tax does not apply to the cleaning of common use areas of a commercial or industrial building if the building is owned by a common ownership community or retirement community. Common use areas include areas used for classrooms, dining, exercise, food preparation or cooking, meetings or gatherings, offices used by the common ownership community for management of the community, recreation, security, sports, and storage. Tax does apply to the cleaning of spaces within these buildings used as retail spaces or for other purposes.

https://www.ttrus.com/sites/default/files/newspdf/No_Maryland_Tax_on_Cleaning_Services_for_Common_Ownership_or_Retirement_Communities_1605725261.pdf