Md. Code Regs. 03.06.01.17

Current through Register Vol. 51, No. 22, November 1, 2024

Section 03.06.01.17 - Dry Cleaners and Laundries

A. Persons operating dry cleaning establishments and laundries are required to collect the tax on receipts from their services when these services are performed for a person engaged in business, such as restaurants, hotels, motels, beauty shops, barber shops, and other such establishments, which require the regular cleaning and laundering of their linens and textiles. When the service is performed for a dry shop, the person providing the laundry and dry cleaning service shall obtain a resale certificate from the dry shop operator.

B. Laundries and dry cleaners who rent textiles shall collect the tax on the rentals and may issue a resale certificate for the purchase of the textiles.

C. Laundry and dry cleaning services performed for individuals of their personal laundry are exempt from the tax.

D. This exemption also includes domestic diaper service.

Md. Code Regs. 03.06.01.17

Regulation .17 effective August 1, 1947; repealed effective February 15, 1982 (9:3 Md. R. 220)