<html> <head> <title>Rule 64:06:02:76 Specialty cleaners.</title> <META NAME="Keywords" Content="Administrative Rules 64:06:02:76"> <META NAME="Description" Content="Administrative Rules 64:06:02:76 Specialty cleaners."> <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>64:06:02:76.&nbsp;&nbsp;Specialty cleaners.</b> 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.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 2 SDR 2, effective July 17, 1975; 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> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Examples:</b> 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.</p> </div> </body> </html>