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          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.

          Source: SL 1975, ch 16, ยง 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.


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