The 50 minimum penalty applies.
Carpet cleaning sales tax.
Penalty if you file your return or pay tax late a late penalty of 10 percent of the amount of tax owed but not less than 50 may be charged.
The following services and sales are not taxable.
If however you should sell and separately bill for cleaning supplies or products you should charge sales tax for that.
Under california sales tax rules cleaning or janitorial services are exempt from having to charge sales tax even when certain products cleaning products and supplies are used incidentally in connection with the services.
What transactions are generally subject to sales tax in california.
The amounts charged for the janitorial services are not taxable because the services are routine and repetitive.
Most leases are considered continuing sales by california and are thus also subject to sales tax.