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Ohio taxes power washing of building exteriors as a building maintenance and janitorial service once your sales of that service reach $5,000 in a calendar year, and you need a vendor's license to collect the tax. Ohio EPA treats power washing wastewater as industrial wastewater that cannot go to a storm drain. Workers' compensation is bought from the state fund.
Key takeaways
- Exterior cleaning of houses, including siding, roofs, chimneys and gutters, is taxable in Ohio once your sales of building cleaning reach $5,000 in a calendar year.
- Bill driveway and flatwork washing as a separate line, because the Department of Taxation says an unseparated bill makes the entire amount taxable.
- You need a vendor's license from the state to collect the tax, and the county where the building sits sets the rate.
- Ohio EPA says power washing wastewater is industrial wastewater, even with biodegradable soap, and storm sewers are not an allowed outlet.
- Ohio employers with one or more employees must carry workers' compensation, bought in practice from the state Bureau of Workers' Compensation.
This page covers what changes for a pressure washer in Ohio. The equipment list, pricing and first-customer advice are in the national pressure washing startup guide. Ohio stands out for two reasons: it taxes exterior cleaning with a specific dollar trigger, and Ohio EPA has a written position on where wash water can go.
How Ohio taxes power washing
Ohio Revised Code section 5739.01 taxes "building maintenance and janitorial service," defined as cleaning the interior or exterior of a building and any tangible personal property in or on it. The Department of Taxation's information release ST 2002-04 (the April 2025 update) lists "sandblasting, chemically cleaning, power washing or otherwise cleaning building exteriors, including siding, roofs, chimneys, and gutters" among taxable examples. It also says the service covers offices, houses and other buildings, and lists housekeeping (maid) service as taxable too.
The statute carves out small providers: the service does not include one provided by a person who has less than $5,000 in sales of that service during the calendar year. The release says you must register and collect once your sales equal or exceed $5,000 in a calendar year, and after that you collect on all sales until you stop doing business. A part-time washer might stay under the line in year one. A full-time operator will not.
Some jobs are not taxable cleaning. The release says intentional removal of a permanent finish, such as paint, varnish or stain in conjunction with refinishing the surface, is not "cleaning" and is not a taxable janitorial service. It lists painting exterior and interior surfaces and snow and ice removal from parking lots, driveways and sidewalks as separate matters. Pool cleaning outdoors is not a building service. Do not guess, though: put every line on the invoice and ask the Department about edge cases like deck stripping.
Separate the driveway from the house
The Department gives your exact job as an example. A power washing company is hired to clean the exterior of a house. The customer asks for the driveway too. If the company separately states the charge for the driveway, no tax is due on that part. If it does not, the entire amount is taxable. So write "House exterior wash" and "Driveway and walkway wash" on separate lines, with their own prices, in your estimate, invoice and online booking. A quote tool that bundles everything into one line costs your customer tax on flatwork. Line items are covered in how to price pressure washing jobs.
| Work | Ohio treatment per ST 2002-04 |
|---|---|
| Power washing siding, roofs, chimneys, gutters | Taxable building cleaning, once you reach $5,000 |
| Driveway washing, separately stated | No tax on that line |
| Driveway washing, bundled with house wash | Entire bill taxable |
| Removing paint while refinishing | Not cleaning, not a taxable janitorial service |
| Your soaps, solutions and tools | Generally taxable when you buy them, with narrow exceptions |
Vendor's license, county rates and filing
Anyone providing building maintenance and janitorial services must be licensed as a vendor, unless an employee of the person using the service. You get the license through the Ohio Business Gateway or a county auditor's office. The Department of Taxation lists the application fee at $50, after it rose from $25 on April 9, 2025. Older copies of the release and some county pages may still show $25.
The rate depends on the county where the building sits, not where your shop is. If a customer has buildings in more than one county, separate the charges and bill each county's rate. Returns are due on the twenty-third day of the month after the reporting period, you must file even with no sales, and a timely, fully paid return earns a 0.75 percent discount. Equipment, tools and supplies you use, such as mops or cleaning solutions, are generally taxable when you buy them, with exceptions for products transferred to the customer.
For invoice layouts that carry tax cleanly, see sales tax on services explained.
Ohio EPA on wash water
Ohio EPA's Division of Surface Water published a June 2025 fact sheet, "Mobile Power Washing and Environmental Regulations." Its core points:
- Under the Clean Water Act, a company cannot discharge industrial wastewater into waters of the state without a permit from Ohio EPA, and wastewater from power washing is considered industrial wastewater.
- That includes discharges into conveyance systems such as ditches or storm sewers that lead to surface waters. The sheet says you cannot discharge wastewater directly into storm drains, and that drains in parking lots usually lead to storm sewers.
- Biodegradable soaps do not change this. The sheet says the wastewater is still industrial wastewater.
- Option one is permission from the local wastewater treatment plant to discharge to a sanitary sewer at the job site. Option two is collecting the wastewater and arranging disposal at a treatment plant or an industrial waste disposal facility. Option three is an NPDES discharge permit, which the sheet says can take several months and is not necessarily practical for mobile work.
- Letting wash water evaporate in a parking lot, driveway or catch basin is described as not acceptable.
- If you wash old paint off a building, paint chips must be collected, evaluated and disposed of properly, and cannot be left on the ground.
The sheet is labeled "This policy is not law," but it shows how Ohio EPA reads the water pollution rules. It advises talking to Ohio EPA before you start at a site. Cities may add their own storm drain ordinances, so ask the city where you work.
Licensing, entity and hiring
Ohio does not license pressure washing at the state level as far as we found in October 2026. The Ohio Construction Industry Licensing Board covers electrical, HVAC, plumbing, hydronics and refrigeration contractors, and the Department of Agriculture licenses anyone applying pesticides to others' property. Our Ohio contractor licenses guide lists the trades.
An Ohio LLC is formed with articles of organization at the Secretary of State, with a filing fee of $99 under Ohio Revised Code 111.16. Ohio LLCs do not file an annual report. The Commercial Activity Tax applies only above $6 million in Ohio gross receipts for tax years 2025 and forward, per the Department of Taxation. See the Ohio startup guide for details.
The Bureau of Workers' Compensation says all employers with one or more employees must carry coverage, bought from the state fund under Ohio Revised Code 4123.35 unless you qualify to self-insure. Coverage is elective for sole proprietors and single-member LLCs filing that way. Open the policy before your first hire starts. Read business insurance for contractors for liability coverage.
Selling at the door
Many washers canvass neighborhoods after a job. Ohio's Home Solicitation Sales Act applies to sales of services where the seller solicits the sale in person at the buyer's home. The buyer has three business days to cancel, and the contract must say so (Ohio Revised Code 1345.23). Sales under $25 and repair visits the buyer asked for are excluded. If you knock on doors, put the cancellation notice on your contract.
Your first steps in Ohio
- Form the LLC, then decide whether you expect to pass $5,000 in cleaning sales. If yes, get the vendor's license before the first job.
- Build estimates with separate lines for house, driveway, deck and other flatwork.
- Call your local wastewater plant about sanitary sewer access, and buy collection gear.
- Set up a BWC policy before hiring.
- Put your service area and tax note on a site that quotes online. See the pressure washing industry page.
Nothing here is legal advice or tax advice, and rules shift, so ask the Department of Taxation, Ohio EPA and BWC to confirm each point.
Frequently asked questions
Is pressure washing taxable in Ohio?
Power washing building exteriors is a taxable building maintenance and janitorial service once your sales of that service reach $5,000 in a calendar year, per the Department of Taxation.
Does Ohio require a pressure washing license?
We found no state pressure washing license. You do need a vendor's license from the state to collect sales tax, and the fee is $50 as of October 2026.
Can I let pressure washing water run into a storm drain in Ohio?
No. Ohio EPA says power washing wastewater is industrial wastewater and cannot be discharged to storm drains, even with biodegradable soap.
How do I bill a driveway wash with a house wash?
As a separate line. The Department of Taxation says that if it is separately stated, no tax is due on that part; if not, the whole bill is taxable.
Is workers' comp required for an Ohio pressure washing company?
Yes for employers with one or more employees, bought through the state Bureau of Workers' Compensation. Sole owners can choose whether to cover themselves.
Sources
- Ohio Department of Taxation: Information release ST 2002-04, Building Maintenance and Janitorial Services (updated April 2025)
- Ohio Department of Taxation: Vendor's license fee change, April 2025
- Ohio EPA Division of Surface Water: Mobile Power Washing and Environmental Regulations (June 2025)
- Ohio Rev. Code 111.16: Secretary of State filing fees
- Ohio Secretary of State: Business roadmap FAQ
- Ohio Department of Taxation: Commercial activity tax
- Ohio BWC: Reporting for elective coverage
- Ohio Rev. Code 4123.35: State insurance fund
- Ohio Rev. Code 1345.23: Cancellation notice
- Ohio Construction Industry Licensing Board
General information for service-business owners, not legal, tax or financial advice. Rules vary by state; check with a qualified professional for your situation.