Carpet Cleaning Invoice Template — Free New York Example: Carpet, Rug and Upholstery Exempt, Tile Taxed (PDF)

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Invoice #

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Description	Qty	Unit price	Remove

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Tax %

Payment terms & notes

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What should a carpet cleaning invoice include?

Your business name and contact details, the customer and the service address, an invoice number and date, the date of the job, and one line per charge: carpet by the room or square foot, stairs by the step, each piece of upholstery, each area rug (with its size, and whether it was cleaned on site or at your plant), and anything that isn't carpet or fabric, such as tile and grout or hard floors. In New York the split decides the tax, so put the sales tax on its own line for the taxable lines only, then the total, the due date and how to pay. The example: $837.08 for one Rochester house, $14.08 of it New York sales tax on the tile and grout line and none on the carpet, stairs, sofa or rug.

Line items carpet cleaners actually bill

Wall-to-wall carpet by the room or by the square foot, with the rooms named.
Stairs by the step, and landings or hallways as rooms.
Upholstery per piece: sofa, loveseat, chair, sectional by the seat.
Area rugs by the square foot, saying whether they were cleaned on site or at your plant.
Hard floors: tile and grout, stone, vinyl or wood, by the square foot, on their own lines.
Sales tax as its own line when your state taxes some of these and not others.

Cleaning the rest of the house too? The cleaning invoice template covers house cleaning invoices.

How the example adds up

Part of the invoice	Unit	Amount
Wall-to-wall carpet, 5 rooms (exempt)	5 rooms × $55.00	$275.00
Carpeted stairs (exempt)	13 steps × $4.00	$52.00
Sofa, cleaned in place (exempt)	1 × $120.00	$120.00
Wool rug 8x10, at the plant (exempt)	80 sq ft × $2.50	$200.00
Tile and grout (taxed)	160 sq ft × $1.10	$176.00
NY sales tax, Monroe County 8%	8% of $176.00	$14.08
Total due	$275 + $52 + $120 + $200 + $176 + $14.08, by Nov 6	$837.08

What-ifs on the same prices. Billed as one $823.00 line, the whole charge would be taxable on our reading: 8% of $823.00 = $65.84, $888.84 in all ($51.76 more). The same house in New York City: 8.875% of $176.00 = $15.62, $838.62. In Dallas, where Texas taxes carpet, rug, upholstery and floor cleaning alike: 8.25% of $823.00 = $67.90, $890.90. In the city of Spokane, Washington, where only the tile line and the plant-cleaned rug would be taxed: 9.1% of $376.00 = $34.22, $857.22. In Pittsburgh, taxing every line: 7% of $823.00 = $57.61, $880.61. Florida has no tax on the carpet, stairs or tile in a home; the sofa and rug fall under a rule we didn't read. The company, the customers, the certificate number and the prices are made up for the arithmetic.

In InvoiceSnap. The tax is a line of its own and Tax % stays at 0, because the form's tax field would tax every line, including the exempt carpet, stairs, sofa and rug. Your Certificate of Authority number goes in the License field, which prints under your name.

New York: carpet, rug and upholstery cleaning are exempt, tile isn't

The statute. Tax Law §1105(c)(3) taxes "maintaining, servicing or repairing tangible personal property" but excludes "any receipts from laundering, dry-cleaning, tailoring, weaving, pressing, shoe repairing and shoe shining". §1105(c)(5) separately taxes "Maintaining, servicing or repairing real property", which is where floor cleaning that isn't carpet lands.

The Department's reading. Carpet isn't laundry, but the Department has treated it that way for decades. TSB-A-94(8)S (March 1, 1994) describes a policy of applying the exclusion "not only to services performed on apparel but also to the cleaning of wall-to-wall carpeting, rugs, drapes and of upholstery, whether covered in cloth, vinyl fabric or leather." The two August 20, 2018 opinions, TSB-A-18(4)S and TSB-A-18(5)S, repeat it: "The Department has interpreted this exclusion to include the services of cleaning rugs, wall-to-wall carpeting, draperies and upholstery." Both add the condition that the charge be separately stated and reasonable, and TSB-A-18(4)S taxes the hard-floor work: "Petitioner’s wood floor refinishing service and floor stripping and waxing services are subject to sales tax as the services of maintaining real property." The quick reference guide (TB-ST-740) lists carpet, rug, drapery and upholstery cleaning as exempt under 1105(c)(3)(ii). Older opinions on car carpets and upholstery (TSB-A-87(42)S) and fabric and leather items (TSB-A-08(8)S) say the same.

Rate. The Department's sales tax rates page says the combined rate is "the state rate (currently 4%) plus any local tax rate imposed by a city, county, or school district", and Publication 718 (effective March 1, 2025, the edition the Department's current-periods rate page links to today) lists Monroe at 8%, code 2611. We checked the locality rate change notices for anything later; the newest is Suffolk County's (ST-25-1). Washing windows on the same visit is taxable in New York, as TSB-A-18(5)S says; see the window cleaning invoice template for how other states treat windows.

Texas, Washington, Florida and Pennsylvania

Texas taxes it all. Publication 98-709: "Carpet cleaning services for both residential and nonresidential property are taxable." Residential water extraction and residential carpet repair are on its nontaxable list, and lump sums follow the usual Texas rule: "A single, lump-sum charge for both taxable and nontaxable services is presumed to be taxable if the taxable portion is more than 5 percent of the total." The taxable services guide (96-259) lists "carpet cleaning and repair" and "upholstery cleaning and repair" under laundry, cleaning and garment services, and 34 TAC §3.356 covers floor cleaning as a residential or nonresidential janitorial service. The Comptroller's city rate table lists Dallas (Dallas Co) at .082500.

Washington leaves in-place cleaning untaxed as janitorial work (RCW 82.04.050(2)(d), WAC 458-20-172) but taxes tile and grout as specialty cleaning: "Specialized or non-repetitive cleaning services are considered a retail sale." (DOR specialized cleaning services, which also lists flood water removal, mold abatement and smoke smell removal). The Q4 2026 local rate table lists Spokane (City), code 3210, at .0910.

Florida doesn't tax residential cleaning and taxes nonresidential cleaning (Rule 12A-1.0091), but sends cleaning of tangible personal property to a different rule.

Pennsylvania treats carpet cleaning as building cleaning (61 Pa. Code §60.1), and its invoice rule is the opposite of New York's in effect: "The failure to separately state taxable building maintenance services or building cleaning services from other nontaxable services on the invoice requires the charging of tax on the total invoice amount." The Department's rate page: "The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia." Fixing a carpet seam or a stair tread as well? The handyman invoice template covers repair invoices.

Where the rules don't line up

What "separately stated" and "reasonable" mean in New York. The 2018 opinions give no percentage or method. The one-line what-if ($888.84) is our reading of the condition, not something an opinion worked through.
Advisory opinions bind one taxpayer. Each 2018 opinion "is binding on the Department only with respect to the person or entity to whom it is issued", and the 1994 opinion says it is "limited to the facts set forth therein". The quick reference guide states the same exemption in general terms, which is why we rely on it too.
Pre-vacuuming in New York. TSB-A-87(42)S says the exclusion "does not apply to the mere vacuuming of car interiors", and it was about cars. We kept vacuuming inside the carpet price as part of the cleaning; billing vacuuming alone may be taxable.
Tile and grout in Washington. WAC 458-20-172 lists "floor cleaning and waxing" as janitorial, while the DOR's guide puts "Specialty cleaning or resealing of grout or tile." on the retail side. Routine mopping of a tile floor is probably janitorial; a deep grout clean like the example's we treated as specialty cleaning.
Rugs at the plant in Washington. Janitorial covers rugs cleaned "in place". No Washington page we read deals with rugs taken away to be washed, so taxing the example's rug under (2)(a) is our reading.
Pennsylvania homes. §60.1 names carpet cleaning under office cleaning and covers housekeeping and maid services in its definition; it doesn't say carpet cleaning in a private house in so many words, so taxing every line in Pittsburgh is our reading. We didn't read the Pennsylvania statute section on services to tangible personal property that the upholstery item points to.
Florida's two rules. Rule 12A-1.0091 covers buildings and points cleaning of tangible personal property to Rule 12A-1.006, which we didn't read; its examples don't name carpet cleaning, so we don't answer whether commercial carpet cleaning is taxed in Florida.

What we did not check

Every state other than New York, Texas, Washington, Florida and Pennsylvania; Florida county surtax; Pennsylvania local tax outside Allegheny County and Philadelphia; Washington B&O tax.
New York treatment of carpet protector, deodorizer or pet odor treatments billed on their own, flood water extraction, carpet re-stretching and seam repair, separately billed rug pickup and delivery, and the Department's regulations (20 NYCRR) beyond what the opinions quote.
Whether a carpet cleaner with only exempt sales needs a New York Certificate of Authority; New York sales tax filing frequency.
Florida Rule 12A-1.006 (cleaning of tangible personal property), and commercial carpet cleaning in Florida.
Licensing, insurance, cleaning chemicals rules, and typical carpet cleaning prices (the example's are made up).

This is a summary of New York Tax Law §1105(c)(3) and (5), Tax Bulletin TB-ST-740, advisory opinions TSB-A-18(4)S, TSB-A-18(5)S, TSB-A-94(8)S, TSB-A-87(42)S and TSB-A-08(8)S, the sales tax rates page, Publication 718 and the locality rate change notices; Texas Comptroller publications 98-709 and 96-259, 34 TAC §3.356 and the city rate table; RCW 82.04.050, WAC 458-20-172, the Washington DOR specialized cleaning services page and Q4 2026 local rate table; Florida Rule 12A-1.0091; and 61 Pa. Code §60.1 and the Pennsylvania Department of Revenue's sales tax page, as read on October 25, 2026, not legal or tax advice. Check with the New York State Department of Taxation and Finance, the Texas Comptroller, the Washington Department of Revenue, the Florida Department of Revenue, the Pennsylvania Department of Revenue, or your accountant.

Groomers face the same line-by-line split: the dog grooming invoice template shows Texas taxing grooming but not boarding.

FAQ

How do I make a carpet cleaning invoice or receipt?

Give each charge its own line and put the count in Qty: 5 rooms × $55.00, 13 steps × $4.00, 80 sq ft × $2.50 for an 8x10 rug, 160 sq ft × $1.10 for tile. Name the rooms so the customer can check the bill against the quote. If only some lines are taxable, work out the tax on those lines and add it as a line of its own, leaving the Tax % field at 0. A receipt is the same document marked paid: write the payment date and method in the notes once the customer pays. In InvoiceSnap the totals update as you type and the free preview PDF shows the finished invoice.

Is carpet cleaning taxable in New York?

No, if it's billed on its own line. The Tax Law exempts "any receipts from laundering, dry-cleaning, tailoring, weaving, pressing, shoe repairing and shoe shining" (§1105(c)(3)(ii)), and the Department's quick reference guide (TB-ST-740) lists "Laundering, dry cleaning (including carpet, rug, drapery, and upholstery cleaning services), tailoring, weaving, pressing, shoe repairing, and shoe shining" among exempt services, with no exemption document needed. A 2018 advisory opinion to a carpet cleaner sets the condition: the services "are not subject to sales tax if the charge for those services are separately stated from other services and the separately-stated charge for cleaning carpets or upholstered furniture is reasonable in relation to the overall charge."

What carpet cleaner work is taxable in New York?

Other cleaning on the same visit. In TSB-A-18(5)S the Department told a floor and carpet cleaning company that its "other cleaning services, including window cleaning and cleaning of uncarpeted floors, and any repair services it performs, are subject to sales tax." Tile and grout, hardwood, vinyl and stone floors are uncarpeted floors, and TSB-A-18(4)S calls floor refinishing, stripping and waxing "the services of maintaining real property" under §1105(c)(5). An older opinion adds that the exclusion "does not apply to the mere vacuuming of car interiors"; the example keeps the pre-vacuum inside the carpet price, which is our reading.

What if I charge one price for the whole house?

Then you lose the condition the opinions set: the carpet charge has to be "separately stated from other cleaning services". On our reading, one $823.00 line covering carpet, rug, sofa and tile would be taxable in full in New York: 8% of $823.00 = $65.84, $888.84 in all, $51.76 more than the split invoice. No source we read gives a percentage for what is "reasonable in relation to the overall charge", so price each line as you would if it were sold alone.

Is rug cleaning taxable in New York?

No, whether you clean it in the home or at your plant. A 1994 opinion found that charges "for the services of shampooing and dry cleaning oriental carpets and other rugs, whether performed at the customer's location or at Petitioner's location and from the repair of an oriental carpet by weaving fall within the exclusion from tax". That's why the example's rug, picked up and washed at the plant, carries no tax. Bill pickup and delivery inside the rug price or on the rug's line; we didn't find a New York source on a separately billed rug delivery fee.

Is upholstery cleaning taxable in New York?

Not when the furniture is upholstered. A 2008 opinion says the laundering exclusion applies "to the cleaning of bed linens, kitchen linens, rugs, drapes, and upholstery, whether the upholstery is cloth, vinyl fabric, or leather." Wood or metal furniture is different: "The service of cleaning nonupholstered furniture is a taxable service to tangible personal property." Car interiors follow the same line in a 1987 opinion: "charges for cleaning automobile carpets, upholstery and other car interior surfaces covered in fabrics or leather by applying cleaning compounds or solvents, are not taxable."

Which sales tax rate do I charge in New York?

The rate where the service is delivered: "New York's retail sales tax is a destination tax. The point of delivery or the point at which possession is transferred by the seller to the purchaser determines the rate of tax to be collected." Publication 718 (effective March 1, 2025, still the current rate list on October 25, 2026; the latest locality change notice is Suffolk County's in 2025) lists Monroe at 8, reporting code 2611, so the example's tile line is taxed at 8%. In New York City (8⅞) the same tile line would be 8.875% of $176.00 = $15.62, $838.62 in all.

Is carpet cleaning taxable in Texas?

Yes, in homes too. The Comptroller's publication 98-709: "Carpet cleaning services for both residential and nonresidential property are taxable." Its list also taxes "Upholstery cleaning." and "Treating or applying carpet with protective chemicals (e.g., Scotchgard TM and similar products).", while "Water extraction from residential carpets." and "Carpet repairs in residential properties." are nontaxable. Taxable services guide 96-259 adds "rug cleaning, dying and repairing services", and floor cleaning is a janitorial real property service under 34 TAC §3.356. So every line of the example would be taxed: in Dallas, 8.25% of $823.00 = $67.90, $890.90.

Is carpet cleaning taxable in Washington state?

Usually not, as long as it's done in place. RCW 82.04.050(2)(d) leaves janitorial services out of retail sales and defines them to include "the cleaning in place of rugs, drapes and upholstery"; WAC 458-20-172 uses the same words. Two lines of the example would change. The Department's specialized cleaning page lists "Specialty cleaning or resealing of grout or tile." as a retail sale, and a rug taken to the plant isn't cleaned in place, so on our reading it falls under (2)(a), "The installing, repairing, cleaning, altering, imprinting, or improving of tangible personal property of or for consumers". In the city of Spokane (.0910 total), 9.1% of ($176.00 + $200.00 = $376.00) = $34.22, $857.22 in all.

Is carpet cleaning taxable in Florida?

Not in a home. Rule 12A-1.0091: "Residential cleaning services are not taxable." Florida taxes nonresidential cleaning, but the rule says those services "do not include cleaning services provided for tangible personal property" and "The cleaning of tangible personal property is subject to the provisions of Rule 12A-1.006, F.A.C." We didn't read Rule 12A-1.006, so we can't say how Florida treats the sofa or the rug washed at a plant, and the rule's list of taxable examples doesn't name carpet cleaning in offices or stores.

Is carpet cleaning taxable in Pennsylvania?

Yes, on our reading of the Department's statement of policy, 61 Pa. Code §60.1. Building cleaning services include "the keeping of the building and its contents in a clean, neat, polished or orderly appearance" and the list names "Office cleaning, such as window cleaning, carpet cleaning, floor waxing and furniture polishing." Upholstery is on the other list, but only because it's taxed another way: "Drapery and upholstery cleaning which are otherwise taxable as services to tangible personal property." Taxing all $823.00 in Pittsburgh: 7% of $823.00 = $57.61, $880.61.

Can I use this as an upholstery, rug or tile cleaning invoice?

Yes. Change the line descriptions and keep one line per type of work: sofa and loveseat cleaning, an oriental rug washed at your plant, tile and grout or stone floors. In New York, the carpet, rug and upholstery lines stay untaxed and the tile and hard-floor lines are taxed, so the split matters most when one visit mixes them.

Is carpet cleaning taxable in other states?

We checked New York, Texas, Washington, Florida and Pennsylvania, the five states people search for most, and no others. States split this differently: New York treats carpet and upholstery cleaning like dry cleaning, Washington like janitorial work, Texas taxes it as a cleaning service, and Florida taxes nonresidential cleaning only.

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