Pringle v. State

(dissenting) — I find little basis in etymology and none in decisional law, statute or regulation to warrant a holding that one who charges a fee for using his own equipment and machinery to vacuum clean another’s furnace is charging for janitorial services. The owner, in my opinion, in having his furnace, flues and chimney vacuum cleaned, is hiring neither a janitor nor custodian nor building superintendent, but simply engaging an independent contractor to perform a specialized job at a contract price. That the vacuum cleaning in part overlaps or replaces some of the janitor’s duties is no…