<html> <head> <title>Rule 64:06:02:40 Janitorial supplies and services.</title> <META NAME="Keywords" Content="Administrative Rules 64:06:02:40"> <META NAME="Description" Content="Administrative Rules 64:06:02:40 Janitorial supplies and services."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:06:02:40.&nbsp;&nbsp;Janitorial supplies and services.</b> 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.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> SL 1975, ch 16, §&nbsp;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.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-47.1">10-45-47.1</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46-35.1">10-46-35.1.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-5">10-45-5</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46-2">10-46-2.</A></p> </div> </body> </html>