Requires the department of labor and industries to establish by rule: (1) Standards to address the workload of employees performing commercial janitorial services; and

(2) A health and safety training program applicable to employees and supervising managers of commercial janitorial service businesses.

Provides requirements for a commercial janitorial service business in order to qualify for the exemption from retail sales taxes.

Requires the joint legislative audit and review committee to assess the performance of the exemption from retail sales taxes for commercial janitorial service businesses.