Form Gt-800021 - Florida Taxes On Laundering, Dry Cleaning, And Alterations
ADVERTISEMENT
1
2
3GT-800021
R. 12/17
Florida Taxes on Laundering,
Dry Cleaning, and Alterations
Gross Receipts Tax
What is Taxable?
A 2% tax is imposed on the gross receipts received by dry-cleaning and dry drop-off facilities on charges
for:
•
Laundering clothing and other fabrics
•
Dry cleaning 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?
The tax does not apply to receipts from:
•
Coin-operated laundry machines, unless operated at a dry-cleaning establishment
•
Laundry done on a wash, dry, and fold basis
•
Uniform rental companies
•
Linen supply service companies
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
Customer receipts for dry-cleaning services that separately itemize the gross receipts tax or the $5 per
gallon tax on perchloroethylene must also include the following statement:
“The imposition of this tax was requested by the Florida Drycleaners Coalition.”
Resale Certificate
The receipts from dry-cleaning and laundering services at dry-cleaning or dry drop-off facilities who
resell the services to their customers are exempt. The dry-cleaning or dry drop-off facility must obtain a
Resale Certificate for Gross Receipts Tax from the purchasing facility. The selling facility is only
required to obtain one certificate from each purchasing facility.
Resale Certificate for Gross Receipts Tax
on Laundering and Drycleaning Services
This is to certify that the services purchased on or after
(date)
(name) are being purchased for the purposes of resale pursuant to
Section 376.70(6), F.S.
Name of Purchasing Facility
Address
Certificate of Registration Number
of Certificate
I understand that if I fraudulently issue this certificate to evade the payment of gross receipts tax on
dry-cleaning services I will be liable for payment of the tax directly to the Department plus a penalty of
200% of the tax and may be subject to conviction of a third-degree felony.
Signature of Purchaser or Purchaser’s Agent
Title
Date
Florida Department of Revenue, Florida Taxes on Laundering, Dry Cleaning, and Alterations, Page 1
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form Gt-800037 - Solid Waste Fees, Motor Vehicle Fees, And Gross Receipts Tax On Dry Cleaning
Financial
Form St-28x - Dry Cleaning And Laundry Exemption Certificate - Kansas Department Of Revenue
Financial
Related Categories
Parent category: Financial