Effective April 30, 2019, Maryland sales and use tax does not apply to cleaning services for a commercial or industrial building if the building is owned by a common ownership community or a retirement community and the building is used for any of the following:
The exemption does not apply to cleaning services for a commercial or industrial building or the proportionate share of a building that is used for a purpose that requires the collection of Maryland sales and use tax. Remaining taxable is any other cleaning of a commercial or industrial building including cleaning the floor, carpet, walls, windows, ceilings or exterior and also includes janitorial services. (Ch. 293 (S.B. 283), Laws 2019)