Florida Taxes On Laundering, Dry Cleaning, And Alterations Sheet

Florida Taxes On Laundering, Dry Cleaning, And Alterations Sheet - 2009

GT-800021

Florida Taxes on Laundering,

R. 07/09

Dry Cleaning, and Alterations

What launderers, dry cleaners, and tailors need to know about sales and use tax and

gross receipts tax.

Gross Receipts Tax

What is Taxable?

A two percent gross receipts tax is imposed on all charges by dry-cleaning and dry drop-off facilities

that are in the business of:

•

Laundering of clothing and other fabrics.

•

Dry cleaning of clothing and other fabrics.

There is a $5 per gallon tax on the sale of perchloroethylene to dry-cleaning facilities located in Florida.

What Is Exempt?

Gross receipts tax is not imposed on:

•

Coin-operated laundry machines.

•

Laundry done on a wash, dry, and fold basis.

•

Uniform rentals.

•

Linen supply services.

Entities that are exempt from paying sales and use tax, such as political subdivisions, nonprofit

religious institutions, or veterans’ organizations, are not exempt from paying gross receipts tax.

Customer Receipts

Receipts for dry-cleaning services, listing any portion of the gross receipts tax or the $5 per gallon tax

on perchloroethylene must also include this statement:

“The imposition of this tax was requested by the Florida Dry Cleaners Coalition.”

Resale Certificate for Gross Receipts Tax

Service providers (“wet sites”) do not need to collect gross receipts tax from buyers (for example, dry-

cleaning or dry drop-off facilities) who:

•

Are registered to collect the gross receipts tax,

•

Charge others for the taxable service, and

•

Provide a resale certificate.

Florida Department of Revenue, Taxes on Laundering, Dry Cleaning, and Alterations, Page 1

Florida Taxes On Laundering, Dry Cleaning, And Alterations Sheet - 2009