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Are building cleaning services, pest control services, and security services purchased by a contractor and performed at a construction site subject to tax?

April 26, 2017building cleaning Construction contractor Performed pest control security Services site

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Are building cleaning services, pest control services, and security services purchased by a contractor and performed at a construction site subject to tax?

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Yes. Contractors cannot purchase such services tax-free (for resale) because these services are not considered contractor labor for sales tax purposes. Nor can such services be purchased tax-free under a Purchasing Agent Appointment, Form 17, issued by a governmental unit or exempt entity.