Pool service invoice template

Line items pool service companies actually bill

• Weekly or biweekly service, one line with the visit dates and the number of visits in Qty, or a flat monthly rate with Qty 1.
• Chemicals beyond the plan: liquid chlorine by the gallon, shock by the pound, acid, stabilizer, salt by the bag.
• Filter work: cartridge cleans, DE or sand changes, grid replacement.
• Green-pool cleanups, acid washes and drain-and-cleans, priced as a job on their own line.
• Repairs, with labor hours and parts on separate lines: plumbing leaks, pump seals and motors, heaters, lights, automation.
• Sales tax as its own line where your state taxes some lines and not others.

Cleaning homes too? The cleaning invoice template works through the same Texas rule for house cleaning.

How the example adds up

Three what-ifs on the same prices. If the repair were quoted as one $285.50 price (a lump sum), no tax could be charged on it and the company would have paid tax on the pipe when it bought it: 8.25% of $325.00 = $26.81 of tax, $637.31 in all. If the same repair were on a hotel pool, the whole repair would be taxed: 8.25% of $610.50 = $50.37, $660.87 in all. In Florida, the service and the repair would carry no tax line: $610.50. The company, the customers, the permit 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 repair labor. The permit number goes in the License field, which prints under your name.

Texas: the service is taxed, home pool repair labor isn't

Cleaning and maintenance. The Comptroller's publication 94-111 (10/2006): "Swimming pool maintenance is a taxable real property service whether done on residential or nonresidential (commercial) property." "Swimming pool maintenance includes testing, acid washing, adding and balancing chemicals, cleaning and changing filters, and vacuuming." The Tax Code lists "building or grounds cleaning, janitorial, or custodial services" as a real property service (§151.0048(a)(4)) without mentioning pools; the Comptroller's rule 34 TAC §3.356 defines that service as "keeping the inside and outside premises of a building clean, orderly, and functional, including performing minor adjustments, maintenance, or repairs." and lists "pool cleaning and maintenance" among its examples. It excludes "performing significant repairs".

Chemicals. They're part of the taxed charge. A 1988 letter to a pool company: "Your total charge for material, labor, transportation and other incidentals is taxable whether a lump sum or separated charge." "Any materials transferred to your customer i.e. chemicals, may be purchased tax free with a resale certificate." "Equipment and items such as suction hose used in performing the service would be taxable to you and you should pay tax to your supplier."

Self-employed. No exemption: "pool cleaning services done at a residential household by a self-employed individual are taxable as real property services."

Repairs. A 1991 letter to a homeowners association: "It makes no difference whether the pool is adjacent to a residential or a commercial structure." (for maintenance), then: "There is not tax on the labor to repair or remodel a residential swimming pool. However, repairing or remodeling a commercial pool is a taxable service, materials and labor included." The statute reaches the same place: real property repair and remodeling, which is taxed, leaves out "an improvement immediately adjacent to a structure described by Subdivision (1) of this section and used in the residential occupancy of the structure" (§151.0047(a)(2)). Publication 94-116 (03/2007): "Labor to repair, remodel, or restore residential real property is not taxable." A 2000 letter on pool contractors gives the two contract types, and the contractor rule, 34 TAC §3.291, sets them out: on a separated contract, "As a retailer, the contractor must collect tax from the customer based upon the agreed contract price of the incorporated materials."; on a lump sum, "The contractor shall not collect from a customer any amount represented to be tax on a lump-sum charge or on any portion of the charge". The example uses a separated contract, so line 5 is taxed and line 4 isn't.

HOA and apartment pools. §3.291 counts as residential "homeowners association-owned and apartment-owned swimming pools that are for the use of the homeowners or tenants". Repairs at hotels and other commercial pools are taxed in full under §3.357.

Rate. The Comptroller's city rate table lists Frisco (Collin Co) at .082500 total (state 6.25% included), used for the example. The house cleaning version of this rule is on the cleaning invoice template; pest control and lawn care are Texas real property services too (pest control invoice template, landscaping invoice template).

Florida and California: no tax on the service

Florida. The statute taxes "Nonresidential cleaning, excluding cleaning of the interiors of transportation equipment, and nonresidential building pest control services (NAICS National Numbers 561710 and 561720)." (s. 212.05(1)(i)1.b., F.S., 2026). Rule 12A-1.0091 (effective 1/12/2011): "Residential cleaning services are not taxable." and "Cleaning service providers are considered the ultimate users or consumers of the tangible personal property sold to them and used in connection with their service". The Department's technical assistance advisement 11A-007 (April 14, 2011), about fountain pools at a car dealership: "Pool cleaning, which would include cleaning an outdoor or indoor concrete water fountain pool, is not included within the specific NAICS National Number that is subject to tax on nonresidential cleaning services." Repairs were treated as real property work, with tax paid by the contractor on parts. A chemicals-only contract is the exception: "in such instances these contracts are for the sale of tangible personal property and are taxable."

California. Annotation 515.1320 (7/18/57): "A swimming pool service is the consumer of water treatment chemicals used in the performance of the service for a monthly charge." Regulation 1501 says a service business that also regularly sells goods to consumers is a retailer of those sales, so chemicals sold on their own are taxable sales.

Where the rules don't line up

• Minor vs. significant repairs. §3.356 puts "minor adjustments, maintenance, or repairs" inside taxable pool cleaning and leaves out "performing significant repairs", but does not say where one ends. The example's return-line job is a separate quoted visit with digging and 2.5 hours of labor; replacing a skimmer basket or an O-ring during a weekly visit is more likely part of the service.
• Acid washing. Publication 94-111 lists "acid washing" as maintenance. The 2015 private letter ruling 201504051L cites a 2004 Comptroller decision where "the acid-wash service was a substitute for repainting plaster and was not routine cleaning", treated as restoration, and on a home pool "A lump-sum charge for the service is not taxable".
• Tax on chemicals you buy. Publication 94-111 says "You must pay tax on all soap, cleaners, chemicals, materials, supplies, and equipment used to perform your services." The next paragraph, the 1988 letter and §3.356(c)(1) let you buy tax free what is "transferred to the care, custody, and control of your customer as a part of your service". The customer's tax doesn't change; what you pay your supplier does.
• Which city's rate. §3.356(k) sources the service to your place of business: "Generally, service providers must collect local sales taxes if their place of business is within a local taxing jurisdiction, even if the service is actually provided at a location outside that jurisdiction." §3.291 sources repair parts to the pool: "A contractor who has entered into a separated contract with the customer must collect local taxes on the charge for materials based on the location of the job site." The example's shop and pool are both in Frisco; a McKinney company servicing a Plano pool would apply two rules to one invoice.
• Pumps, heaters and other equipment. The 1991 letter covers repairs to "a residential swimming pool", and §3.291 covers materials incorporated into real property. Neither says whether a pump motor or heater on the pad is part of the realty or equipment repaired as tangible personal property, which Texas taxes in full. The example uses an underground return line to stay clear of that question.
• Florida's chemical line. The advisement covers cleaning with chemicals (no tax) and chemicals-only contracts (taxable). It doesn't address extra chemicals billed as their own line on a cleaning invoice, like line 2 of the example, and it was written for a dealership's fountains, not a home pool.

What we did not check

• Pool service tax in Arizona, Nevada, Georgia or any state not named above; California repair and equipment rules; Florida county surtax.
• Whether pool pumps, heaters, automation and salt cells are realty or tangible personal property in Texas.
• Contractor or pool-service licensing in Texas, Florida or California, and local permits for equipment replacement.
• Whether pool maintenance is deductible on an income tax return.
• Typical pool service prices; the example's are made up.

This is a summary of Texas Tax Code §§151.0047 and 151.0048, 34 TAC §§3.291, 3.356 and 3.357, Comptroller publications 94-111 and 94-116, STAR letters 8802L0855B04, 9104L1109A06, 200008647L and 201504051L, and the Comptroller's city rate table; Florida Statutes s. 212.05 (2026), Rule 12A-1.0091 and TAA 11A-007; and CDTFA Regulation 1501 and annotation 515.1320, as read on October 25, 2026, not legal or tax advice. Check with the Texas Comptroller, the Florida Department of Revenue, the CDTFA, or your accountant.

FAQ

How do I make a pool service invoice?

Put the visit dates in the description of one line and the number of visits in Qty, at your per-visit price; if you charge a flat monthly rate, use one line with Qty 1. Give extra chemicals their own line with the unit (per gallon, per pound) in the description. Bill repairs separately: labor hours on one line, parts on another, because Texas taxes them differently. If only some lines are taxable, work out the tax on those lines and add it as its own line, leaving the Tax % field at 0. In InvoiceSnap the totals update as you type and the free preview PDF shows the finished invoice.

Is pool service taxable in Texas?

Yes, on residential and commercial pools. The Comptroller's publication on cleaning and janitorial services (94-111): "Swimming pool maintenance is a taxable real property service whether done on residential or nonresidential (commercial) property." It lists what that covers: "Swimming pool maintenance includes testing, acid washing, adding and balancing chemicals, cleaning and changing filters, and vacuuming." The rule behind it, 34 TAC §3.356(a)(7), names "pool cleaning and maintenance" among building and grounds cleaning services, and 3.356(b) says: "Persons performing real property services must obtain a tax permit and collect and remit sales or use taxes on all charges for real property services."

Do I charge sales tax on pool cleaning if I'm self-employed in Texas?

Yes. The exemption for a self-employed person doing household work covers traditional services such as housekeeping, babysitting or cooking, not pools. Publication 94-111: "pool cleaning services done at a residential household by a self-employed individual are taxable as real property services." The rule's small-seller exemptions, for sellers under 18 or 65 and older, cover only "landscaping, lawn, and yard maintenance services", not pools.

Are pool repairs taxable in Texas?

On a home pool, the labor isn't; the parts are, if you bill them separately. A 1991 Comptroller letter to a homeowners association: "There is not tax on the labor to repair or remodel a residential swimming pool. However, repairing or remodeling a commercial pool is a taxable service, materials and labor included." Under the contractor rule (34 TAC §3.291), on a separated contract the contractor collects tax on the parts: "As a retailer, the contractor must collect tax from the customer based upon the agreed contract price of the incorporated materials." On a lump-sum repair price you pay tax on the parts when you buy them and charge the customer none. Small fixes done during a cleaning visit are a different matter: §3.356 counts "minor adjustments, maintenance, or repairs" as part of the taxable cleaning service.

Do I charge sales tax on pool chemicals in Texas?

Yes, as part of the service charge, whether you bill them on their own line or include them in the visit price. A 1988 Comptroller letter to a pool company: "Your total charge for material, labor, transportation and other incidentals is taxable whether a lump sum or separated charge." You can buy the chemicals you leave in the pool without tax: "Any materials transferred to your customer i.e. chemicals, may be purchased tax free with a resale certificate." What you use up yourself is taxed when you buy it: "Equipment and items such as suction hose used in performing the service would be taxable to you and you should pay tax to your supplier."

What sales tax rate do I use for pool service in Texas?

The state's 6.25% plus local taxes. For the service itself, §3.356(k): "Generally, service providers must collect local sales taxes if their place of business is within a local taxing jurisdiction, even if the service is actually provided at a location outside that jurisdiction." The Comptroller's city rate table lists Frisco (Collin Co) at a total of .082500, which is the 8.25% in the example. Repair parts on a separated contract follow the job site instead (see "Where the rules don't line up").

Is an HOA or apartment pool residential in Texas?

Yes, for repair labor. The contractor rule defines residential property to include "homeowners association-owned and apartment-owned swimming pools that are for the use of the homeowners or tenants", so repair labor on those pools is treated like a home pool. Cleaning them is taxed either way. Hotel pools are not residential, so repairs there are taxed on the whole charge.

Is pool service taxable in Florida?

No, as far as the Department's own reasoning goes. Florida taxes only the cleaning services its statute names: "Nonresidential cleaning, excluding cleaning of the interiors of transportation equipment, and nonresidential building pest control services (NAICS National Numbers 561710 and 561720)." (s. 212.05(1)(i)1.b., F.S.) Rule 12A-1.0091 adds: "Residential cleaning services are not taxable." And a 2011 technical assistance advisement on fountain pools at a car dealership: "Pool cleaning, which would include cleaning an outdoor or indoor concrete water fountain pool, is not included within the specific NAICS National Number that is subject to tax on nonresidential cleaning services." A Florida version of the example would have no tax line, with one open question about the chemical line (below).

Are pool chemicals taxable in Florida?

The pool company pays tax on them when it buys them. The 2011 advisement says the company "should be paying sales tax on its purchases of materials and supplies, and the taxpayer should not charge the dealer sales tax on the cleaning or the repair of its fountains." The exception is a chemicals-only deal, where the contract calls for "the weekly or monthly furnishing of pool chemicals and chemical feeders, along with the term and price for the chemicals without any cleaning or other maintenance; in such instances these contracts are for the sale of tangible personal property and are taxable." We found no Florida guidance on an extra-chemicals line billed on a cleaning invoice, like line 2 of the example.

Are pool repairs taxable in Florida?

The repair company doesn't charge tax; it pays tax on the parts. Florida treats pool work as real property: the advisement quotes the fixtures rule's list, which includes "swimming pool installation, including accessories and parts that are permanently attached or are plumbed or wired into plumbing or electrical systems", and concludes the contractor is the consumer of the materials. The advisement is "binding on the Department only under the facts and circumstances described in the request for this advice", so read it as the Department's reasoning, not a rule for every pool.

Is pool service taxable in California?

No tax is charged on the service, and the pool company is the consumer of the chemicals. CDTFA's annotation 515.1320 (1957): "A swimming pool service is the consumer of water treatment chemicals used in the performance of the service for a monthly charge." Regulation 1501: "Persons engaged in the business of rendering service are consumers, not retailers, of the tangible personal property which they use incidentally in rendering the service." The same regulation says that if they "regularly sell tangible personal property to consumers, they are retailers with respect to such sales", so chemicals you sell on their own are a different case. We did not check California repair or equipment rules.

Is acid washing a pool taxable in Texas?

It depends on which Comptroller document you read. Publication 94-111 lists acid washing as taxable pool maintenance. A 2015 private letter ruling on pool tile bead blasting describes Comptroller's Decision No. 43,986 (2004): "The Comptroller found that the acid-wash service was a substitute for repainting plaster and was not routine cleaning." It treated that work as restoration, and the 2015 ruling says that on a home pool "A lump-sum charge for the service is not taxable". A routine acid wash billed as maintenance and a last-resort stain removal that replaces replastering can be taxed differently. Put the job on its own line and describe what was done.

Should I bill per visit or a flat monthly rate?

Either works. Per visit, as in the example, shows the dates and lets a month with five Wednesdays cost more than a month with four; a flat monthly rate is one line with Qty 1 and the month in the description. Say what the plan includes (chemicals up to a set amount, filter cleans every quarter) in the notes, and bill anything beyond it on its own line. In Texas both are taxed the same way. The example's prices are made up; we did not research typical pool service rates.

Is pool service taxable in Arizona, Nevada or other states?

We did not check those states for this page. Search suggestions show people asking mostly about Texas and Florida, both covered above. Each state sets its own rules for pool service, chemicals and repairs.

Is InvoiceSnap free?

Yes. You can fill in the invoice and download a watermarked preview PDF free with no signup. A clean PDF is $4 one-time for 7 days of unlimited invoices (USDC; card coming soon).

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