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Office of Economic Development and International Trade

Business Licensing Database
JANITOR

Includes Carpet Cleaning
CARPET CARPET CLEANER CLEANING SERVICE DRAPERY
HOUSE CLEANING JANITOR MAID SERVICE MAINTENANCE

State

Colorado Department of Revenue
1375 Sherman St
Denver , CO   80261
(303)238-7378
If the business sells cleaning supplies or other products, all product sales, include parts, are subject to sales tax. Sales tax shall be collected from the customer and remitted by the janitorial service. If such consumable items are not separately stated but are included in the janitorial service contract, the janitorial service shall be deemed to be the user or consumer of the products and shall pay sales or use tax at the time of purchase. See FYI Sales #37 - Special Regulation: Janitorial Services.

Link:  http://www.revenue.state.co.us/fyi/html/sales37.html
NOTE:  See HAZARDOUS MATERIALS/WASTE regarding disposal of hazardous chemicals.

page last updated 7/30/03

The Colorado Revised Statutes are available on line at http://198.187.128.12/colorado/lpext.dll?f=templates&fn=fs-main.htm&2.0. You can locate a statute of interest by searching either on the citation given in the database (e.g., 18-5-307) or on a keyword or phrase.

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