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Is the charge to clean a building after a fire or flood subject to tax?

April 26, 2017building charge clean flood Subject tax

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Is the charge to clean a building after a fire or flood subject to tax?

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. Yes. Charges for cleaning the interior or exterior of a building and its contents after a fire, flood, or similar disaster are subject to tax. Labor charges to repair or replace part or all of the building are not taxable.