In re the Appeal of R & R Janitor Service

Meyer, J.:

This is an appeal from a sales tax assessment levied against the appellant-taxpayer by the Director of Taxation.

Bonnie Arnold operates the R & R Janitor Service, a commercial cleaning service, in Great Bend, Kansas. She serves nine customers, performing various cleaning services such as vacuuming, dusting, cleaning bathrooms, washing windows, and emptying trash. In testimony before the Board of Tax Appeals, she emphasized what she does not do: no maintenance work, no repair work, no alterations, no remodeling, no appliance or *501equipment service, and no light bulb changes. She…