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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:31

Exterminators -- Taxable services -- Consumers

Official textsdlegislature.gov

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.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-2 , 10-46-2.

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In this chapter (40 sections)
  1. 64:06:02:11 · Concessions at carnivals, circuses, and show troupes
  2. 64:06:02:12 · Repealed
  3. 64:06:02:13 · Repealed
  4. 64:06:02:14 · Repealed
  5. 64:06:02:15 · Car washing
  6. 64:06:02:16 · Cleaners, dryers, and laundries
  7. 64:06:02:17 · Repealed
  8. 64:06:02:18 · Coin operated laundries -- Consumers
  9. 64:06:02:19 · Repealed
  10. 64:06:02:20 · Communication service -- Exempt charges
  11. 64:06:02:21 · Communication service -- Billing and collection
  12. 64:06:02:22 · Communication service -- Radio stations
  13. 64:06:02:23 · Transferred
  14. 64:06:02:24 · Transferred
  15. 64:06:02:25 · Transferred
  16. 64:06:02:26 · Transferred
  17. 64:06:02:27 · Repealed
  18. 64:06:02:28 · Dentists and dental laboratories
  19. 64:06:02:29 · Repealed
  20. 64:06:02:30 · Repealed
  21. 64:06:02:31 · Exterminators -- Taxable services -- Consumers
  22. 64:06:02:32 · Florists and nursery operators
  23. 64:06:02:33 · Repealed
  24. 64:06:02:34 · Freight, delivery, and other transportation charges
  25. 64:06:02:35 · Repealed
  26. 64:06:02:36 · Repealed
  27. 64:06:02:37 · Repealed
  28. 64:06:02:38 · Garage and service stations
  29. 64:06:02:39 · Garage and service stations -- Resale
  30. 64:06:02:40 · Janitorial supplies and services
  31. 64:06:02:41 · Jewelers and watch repair
  32. 64:06:02:42 · Linen and towel supply
  33. 64:06:02:43 · Machine work
  34. 64:06:02:44 · Mattress rebuilding
  35. 64:06:02:45 · Oculists and ophthalmologists
  36. 64:06:02:46 · Repealed
  37. 64:06:02:47 · Repealed
  38. 64:06:02:48 · Repealed
  39. 64:06:02:49 · Repealed
  40. 64:06:02:50 · Pawnbrokers
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