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Florida Administrative Code (Last Updated: October 28, 2024) |
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12. Department of Revenue |
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12A. Sales and Use Tax |
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12A-1. Sales And Use Tax |
1(1) Persons operating dry cleaning establishments and laundries are not required to collect the tax on the charge they make to the customer for dry cleaning and laundry services. They are purchasers for use or consumption of tangible personal property used or consumed in the rendering of such services and are required to pay the tax to their dealers on all such purchases, including soap, soap powders, naphtha and detergents.
71(2) Dry cleaners and laundries shall register as dealers and charge tax to the customer on charges for altering, repairing, dyeing, waterproofing, mothproofing and similar services. Such dealers shall furnish their suppliers with resale certificates and shall not pay tax on the purchase of materials and supplies used in performing such work.
123(3) Self-service laundries providing their customers the privilege of using washing machines for a fixed charge shall not charge tax on the use of these machines.
149Cross Reference – Rule 15312A-1.040, 154F.A.C.
155Rulemaking Authority 157212.17(6), 158212.18(2), 159213.06(1) FS. 161Law Implemented 163212.02(14), 164(15), (16), 166212.05, 167212.08(7)(v) FS. 169History–New 10-7-68, Amended 6-16-72, Formerly 12A-1.42.
