Statutes, codes, and regulations
South Dakota Administrative Rules
Title 64 - REVENUEArticle 64:06 - Sales tax
Chapter 64:06:02 - Services - Interpretive rules
Section 64:06:02:31 - Exterminators - Taxable services - Consumers

S.D. Admin. R. 64:06:02:31

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Current through Register Vol. 51, page 71, January 6, 2025
Section 64:06:02:31 - Exterminators - Taxable services - Consumers

The gross receipts of an exterminator are subject to sales tax unless performed for an exempt entity. Persons who fall within this taxable classification are those engaged in the business of exterminating insects, rodents and other pests.

Exterminators are the consumers of the disinfectants, chemicals, and supplies used in their service.

S.D. Admin. R. 64:06:02:31

SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995.

General Authority: SDCL 10-45-47.1, 10-46-35.1.

Law Implemented: SDCL 10-45-2, 10-46-2.