Taxpayer requested guidance from the Florida Department of Revenue regarding the tax status of the monthly service fees charged to hospitals for housekeeping management and housekeeping labor. The fee charged for labor is identified as taxable because the physical cleaning activities are performed at a nonresidential facility. The management services are outlined under a separate contract. As the management services are invoiced separately from the cleaning labor, they are identified as purely supervisory or administrative activities and classified as exempt under the provision for professional services. (TAA No 04A-010, Florida Department of Revenue, February 10, 2004)