Idaho Admin. Code r. 35.01.02.057 - DRY CLEANERS, LAUNDRIES, LAUNDROMATS, AND LINEN SUPPLIERS
Sections 63-3612, 63-3622, 63-3622X, Idaho Code
01.
Dry Cleaners and Laundries.
Dry cleaners perform a service and are not required to collect tax from their
customers. Dry cleaners pay sales or use tax on purchases of cleaning supplies,
hangers, plastic bags and other supplies used in the performance of this
service. The purchases of dry-to-dry transfer systems by dry cleaners are
exempt from sales and use tax. This exemption applies only to the purchase of
entire systems and does not apply to purchases of repair parts for such
systems. (3-31-22)
02.
Linen
Suppliers. (3-31-22)
a. Linen supply
firms or laundries which furnish such items as sheets, pillowslips, towels,
uniforms, diapers, etc., collect and remit sales tax based on the rental
charge. The sales tax will also apply to the rental of shop towels, floor mats
for building entrances, dust mops, room deodorizers and any other tangible
personal property rented or leased for building maintenance or service. The
entire price charged for such rentals is taxable unless a reasonable charge for
cleaning is separately stated. If the allocation between rental and cleaning
fees is unreasonable, the Commission may deem the entire fee, or any portion
thereof, to be taxable. (3-31-22)
b. Items acquired by these firms which are
purchased for resale, rental or lease in the ordinary course of business, may
be purchased exempt from sales tax if a properly executed resale certificate is
provided to the seller, in accordance with Rule
128 of these rules.
(3-31-22)
03.
Laundromats. (3-31-22)
a.
Receipts from coin-operated washers and dryers are not taxable. Sales of
cleaning supplies such as soap or bleach through coin operated vending
machines, are taxable as provided by Rule
058 of these rules.
(3-31-22)
b. Persons engaged in the
laundromat business must pay sales or use tax when purchasing washers, dryers,
and other tangible personal property for the operation of their business.
(3-31-22)
Notes
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