Sales – Disinfecting, Exterminating, Pest Control

Disinfecting and exterminating services are exempt from sales tax when the services are used to:

• Prevent or destroy insect infestation of growing crops
• Control or eradicate insects, predators, and other animal pests for the health and protection of agricultural animals

Disinfectants applied to agricultural animals or their environment for the control or eradication of animal diseases or pests are also exempt from sales tax.

The purchaser musts give you a completed Form ST3, Certificate of Exemption.

For more information, see Agricultural and Farming.