S.D. Admin. R. 64:06:02:40

Current through Register Vol. 51, page 70, December 27, 2024

Section 64:06:02:40 - Janitorial supplies and services

Gross receipts from engaging in the business of furnishing janitorial supplies or services are subject to sales tax. A janitorial business is the consumer of supplies and equipment and shall pay sales or use tax on the cost of such items.

S.D. Admin. R. 64:06:02:40

SL 1975, ch 16, § 1; 7 SDR 80, effective 2/22/1981; 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 10-45-5, 10-46-2.