D.C. Mun. Regs. r. 9-448
Receipts from the sale of services for laundering, dry cleaning, or pressing of any kind of tangible personal property shall not be taxable.
The rental of textiles to commercial users shall be taxable, even if laundering or dry cleaning is an essential part of the rental.
Materials 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.
D.C. Mun. Regs. r. 9-448