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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:76

Specialty cleaners

Official textsdlegislature.gov

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.

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In this chapter (40 sections)
  1. 64:06:02:56 · Repealed
  2. 64:06:02:57 · Printers, engravers, multigraphers, and mimeographers
  3. 64:06:02:58 · Repair services
  4. 64:06:02:59 · Retirement and nursing homes
  5. 64:06:02:60 · Shoe repairers
  6. 64:06:02:61 · Repealed
  7. 64:06:02:62 · Repealed
  8. 64:06:02:63 · Tire treading
  9. 64:06:02:64 · Upholsterers
  10. 64:06:02:65 · Sales to veterinarians
  11. 64:06:02:66 · Repealed
  12. 64:06:02:67 · Repealed
  13. 64:06:02:68 · Repealed
  14. 64:06:02:69 · Repealed
  15. 64:06:02:70 · Amusement devices -- Mechanical
  16. 64:06:02:71 · Repealed
  17. 64:06:02:72 · Hospitals -- Taxable charges and subsistence
  18. 64:06:02:73 · Hospitals -- Nontaxable charges
  19. 64:06:02:74 · Hospitals -- License required -- Purchases for members or…
  20. 64:06:02:75 · Lodging establishments
  21. 64:06:02:76 · Specialty cleaners
  22. 64:06:02:78 · Computer services -- Software
  23. 64:06:02:79 · Computer services -- Software -- Prewritten programs
  24. 64:06:02:80 · Computer services -- Computer programming
  25. 64:06:02:81 · Repealed
  26. 64:06:02:82 · Accessories, equipment, and repair or replacement parts…
  27. 64:06:02:83 · Rental facilities
  28. 64:06:02:84 · Hunting and fishing rights
  29. 64:06:02:85 · Real estate brokers
  30. 64:06:02:86 · Marina defined
  31. 64:06:02:87 · Taxation of persons providing medical expert testimony or…
  32. 64:06:02:88 · Travel agency reservation services
  33. 64:06:02:89 · Professional employer organization -- Definition of…
  34. 64:06:02:90 · Definition of terms
  35. 64:06:02:91 · Default sourcing rule for telecommunications services
  36. 64:06:02:92 · Rules for sourcing specific telecommunications services
  37. 64:06:02:93 · Exemption of continuing education programs
  38. 64:06:02:94 · Repairs to rental inventory
  39. 64:06:02:95 · Repealed
  40. 64:06:02:96 · Repealed
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