Are pest control services purchased by a contractor and performed at a construction site subject to tax?
A. Yes Charges for pest control services performed before, during, or after construction are subject to tax. The contractor cannot purchase such services tax-free (for resale) because this service is 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 the governmental unit or exempt entity.
Yes. Charges for pest control services performed before, during, or after construction are subject to tax. The contractor cannot purchase such services tax-free (for resale) because this service is 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.
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