South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 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.

Last amended: Source: SL 1975, ch 16, § 1; 7 SDR 80, effective February 22, 1981; 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 10-45-5 , 10-46-2.

Source: official text