South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 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.

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.

Source: official text