Florida Gross Receipts Tax on Dry-Cleaning Facilities

A 2% gross receipts tax is imposed on all charges by dry-cleaning and dry drop-off facilities for dry-cleaning and laundering clothing and other fabrics.

The tax is not due on:

  • Coin-operated laundry machines
  • Laundry done on a wash, dry, and fold basis
  • Uniform rentals
  • Linen supply services

A dry-cleaning facility may pass this tax on to its customers. Entities that are exempt from paying sales and use tax, such as political subdivisions, nonprofit religious institutions, or veterans' organizations, are not exempt from the gross receipts tax.

Businesses pay and report the 2% dry-cleaning gross receipts tax on the Solid Waste and Surcharge Return (Form DR-15SW PDF Icon).

Reference: Section 376.70, Florida Statutes