Florida Taxes On Laundering, Dry Cleaning, And Alterations Sheet

The Department does not issue resale certificates for gross receipts tax, but you may create your own.

Here is a sample of the suggested format:

Resale Certificate for Gross Receipts Tax

on Laundering and Dry-Cleaning Services

This is to certify that the services provided on or after____________(date)

from___________________(name) are being purchased for the purpose of resale.

This certificate is to continue in force until revoked by written notice to the supplier.

Name of Purchasing Facility _________________________________________

Purchaser _______________________________________________________

Title ____________________________________________________________

Address _________________________________________________________

By _____________________________________________________________

(Signature)

Date ____________________

Gross Receipts Tax Registration Number _______________________________

Sales Tax

What is Taxable?

All materials and supplies consumed in providing dry-cleaning and laundering services are subject to

sales or use tax and the applicable discretionary sales surtax. Such materials include, but are not

limited to: soap powder, naphtha, detergent, washers, dryers, tools, and office equipment. Dry cleaners

and launderers who purchase these materials must pay sales or use tax on them.

Sales of laundry detergent, fabric softener, and other items of tangible personal property sold through

vending machines are subject to sales tax and the applicable discretionary sales surtax. If you have an

amusement or vending machine located at your business, see the Vending Machines and Amusement

Machines brochures.

Charges for alterations, tailoring, repairs, dyeing, waterproofing, mothproofing, and similar services are

subject to sales tax and the applicable discretionary sales surtax on the total charge, even if the

customer supplies all materials. Materials that become a part of the item being repaired or altered

(e.g., thread, cloth) may be purchased by the dealer tax-exempt. The dealer should give the supplier a

signed copy of his or her current Annual Resale Certificate for Sales Tax.

Sales or use tax must be paid on perchloroethylene purchases; however, the $5 per gallon tax on

perchloroethylene is not subject to sales tax.

What Is Exempt?

Anyone operating dry cleaning establishments and laundries is not required to collect sales tax on the

charge to the customer for dry cleaning and laundry services. Self-service laundries that offer

customers the privilege of using washing machines and dryers for a fixed charge should not charge tax

on the use of these machines.

Resale Certificates for Sales Tax

After you have registered, you will receive an Annual Resale Certificate for Sales Tax. This certificate

allows you to buy materials tax-exempt that will be itemized and resold. You must present a signed

copy of your current Annual Resale Certificate for Sales Tax to your supplier when making purchases

for resale.

Florida Department of Revenue, Taxes on Laundering, Dry Cleaning, and Alterations, Page 2

Florida Taxes On Laundering, Dry Cleaning, And Alterations Sheet - 2009 Page 2