S.C. Code Regs. 117-303.2 — Rug and Carpet Cleaning

Persons operating places of business for the purpose of cleaning and/or dyeing of rugs must be
licensed and must report and pay the sales tax measured by the gross proceeds derived from this
cleaning or dyeing service. Such persons would be entitled to the exemptions found at Section
12-36-2120(24).
A person performing what is commonly referred to as janitorial service, that is washing windows,
blinds, floors, rugs, upholstery, all or part thereof, in the home or place of business of his customers, is
not liable for the license, but must pay the tax on all items of tangible personal property used in the
performance of these services. This would also be true of a person whose sole business is the cleaning
of rugs and carpets in the home or place of business of his respective customers.
Where a person or company operates in a dual capacity, which is to say, cleaning and dyeing of rugs
in his own business establishment and also cleaning of rugs and carpets in the home or place of
business of his customer, he would be liable for the license and the tax measured by the gross proceeds
of the entire business, unless he can separate the two. Where he can satisfactorily separate the two, he
should pay the tax on all supplies, machinery, equipment, etc., used in his house to house cleaning but
would be entitled to the statutory exemptions at his plant and would he owe the tax there on the gross
proceeds from his cleaning and dyeing operations.