CLEANING AND MAINTENANCE SERVICES

Building and residential services, sales and use taxes, Minn. Statutes 2010 297A.61

Car washes, sales and use taxes, Minn. Statutes 2010 297A.61

Carpet, drapery, and upholstery cleaning services

Sales and use taxes, Minn. Statutes 2010 297A.61

Custodians, see CUSTODIANS

Dry cleaners, see DRY CLEANERS

Housekeeping

Aged persons, housing for, Minn. Statutes 2010 504B.211

Domestic services in households, see DOMESTIC SERVICES

Hotels, Minn. Statutes 2010 327.70, 609.746

Nursing facilities, Minn. Statutes 2010 256B.47

Industrial cleaning services, sales and use taxes, Minn. Statutes 2010 297A.61

Laundries, see LAUNDRIES AND LAUNDRY FACILITIES

Linen services and suppliers, sales and use taxes, Minn. Statutes 2010 297A.61

Sales and use taxes, generally, Minn. Statutes 2010 297A.61