N.J. Admin. Code § 18:24-15.2

Current through Register Vol. 56, No. 11, June 3, 2024

Section 18:24-15.2 - Taxability of laundry and dry cleaning services

(a) Receipts from the retail sale of laundry and dry cleaning services are subject to sales tax, except as provided in 18:24-15.3.

(b) Examples of taxable laundry and dry cleaning services include, but are not limited to:

1. Dry cleaning drapes and curtains;

2. Steam cleaning carpets;

3. Laundering hotel bed linens and towels;

4. Dry cleaning oriental rugs;

5. Steam cleaning upholstered furniture; and

6. Laundering restaurant tablecloths and napkins.

N.J. Admin. Code § 18:24-15.2

Amended by 48 N.J.R. 824(a), effective 5/16/2016