You'll need a sales tax license to collect and remit sales taxes for your cleaning service. For more information on sales tax in relation to building cleaning services, see Pennsylvania Code 60, 1.While Pennsylvania 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 taxation of services in Pennsylvania, including cleaning and transportation services. For more information, see the full list of taxable and tax-exempt items in Pennsylvania.
Because the economy has transitioned over time from a manufacturing economy to a service economy, states are now seeking to generate revenue by enacting tax laws that also make services taxable.