CLEANING AND MAINTENANCE SERVICES

Building and residential services

Sales and use taxes, Minn. Statutes 2005 297A.61

Car washes, sales and use taxes, Minn. Statutes 2005 297A.61

Carpet, drapery, and upholstery cleaning services

Sales and use taxes, Minn. Statutes 2005 297A.61

Custodians, see CUSTODIANS

Dry cleaners, see DRY CLEANERS

Housekeeping

Aged persons, housing for, Minn. Statutes 2005 504B.211

Domestic services in households, see DOMESTIC SERVICES

Home care services, medical assistance coverage, Minn. Statutes 2005 256B.0655

Hotels, Minn. Statutes 2005 327.70, 609.746

Nursing facilities, Minn. Statutes 2005 256B.47

Residential care homes, Minn. Statutes 2005 256B.0913

Industrial cleaning services

Sales and use taxes, Minn. Statutes 2005 297A.61

Laundries, see LAUNDRIES AND LAUNDRY FACILITIES

Linen services and suppliers

Sales and use taxes, Minn. Statutes 2005 297A.61

Sales and use taxes, generally, Minn. Statutes 2005 297A.61