South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:76 — Specialty cleaners

Gross receipts from the
business of furnishing specialty cleaning services are subject to sales tax. A
specialty cleaner is one which holds itself out to the public as providing any
cleaning service. A specialty cleaner is the consumer of supplies and equipment
and must pay sales or use tax on the cost of such items.

Last amended: Source: 2 SDR 2, effective July 17, 1975; 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. Examples: Examples include but are not limited to cleaners of: furniture, floor coverings, heating and cooling systems, walls, ceilings, plumbing and windows, and all other cleaning services to real or personal property.

Source: official text