Exterminators

103.1. Persons engaged in the business of exterminating insects, rodents, or other pests are engaged in rendering a service subject to consumers sales and service tax and use tax. When tangible personal property is transferred to the customer in the rendition of such services, the tax must be computed upon the total price or charge.

103.2. Persons engaged in repairing or replacing real property damaged by insects, rodents, etc., may be engaging in contracting activity exempt from the consumers sales and service tax and use tax. Purchases of tangible personal property and taxable services for use or consumption in the contracting activity. See Section 107 of these regulations.

103.3. Purchases of tangible personal property or services used in the business of dispensing a service subject to the consumers sales and service tax are taxable.

103.4. Purchases for use in business made by exterminators, who also engage in an exempt activity such as contracting, may be totally taxable or partially taxable, depending on their use. To determine how much tax should be remitted, the purchase price must be apportioned between taxable and nontaxable activities, as described in Section 9d of these regulations.