Section 9-448. LAUNDRIES, DRY CLEANERS, AND LINEN SUPPLIERS

 

448.1Receipts from the sale of services for laundering, dry cleaning, or pressing of any kind of tangible personal property shall not be taxable.

 

448.2The rental of textiles to commercial users shall be taxable, even if laundering or dry cleaning is an essential part of the rental.

 

448.3Materials such as containers, wrapping paper, twine, soaps, soap powders, detergents, cleaning fluids, and other consumable supplies used in connection with the services of laundering, dry cleaning, and pressing are subject to the sales tax, and the tax shall be paid by laundries, dry cleaners, and linen suppliers purchasing such items. If the tax was not paid at the time of purchase of the items, those purchases shall be reported to the District and a use tax paid on the amount of the purchases.

 

source

Commissioners' Order 54-1415, 1 DCR 4 (July 19, 1954); as amended by Commissioners' Order 70-114 effective March 26, 1970, Regulation No. 70-11 effective March 26, 1970. 16 DCR 387 (April 20, 1970); and by the Third Amendment to the Revenue Act of 1975 Act, D.C. Law 1-61, 22 DCR 4383 (February 12, 1976).