ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-6-1-.85. Laundries, Dry-Cleaning Establishments.
(1) Laundries and dry cleaning establishments in washing, dry cleaning,
dying, pressing and otherwise reconditioning clothing, curtains, drapes,
linens, rugs and other articles are performing a service which is not subject
to the sales tax.
(2) The materials, supplies, and equipment used or consumed in rendering
laundry and dry cleaning services are subject to sales or use tax, whichever
may apply. The tax due is to be paid by the laundry or dry cleaning establishment
to the supplier where the supplier is required to collect the tax or directly
to the Department of Revenue as use tax where the supplier does not collect
the tax.
(3) In case the laundry or dry cleaning establishment makes sales of
tangible personal property at retail as well as renders services such sales
are subject to sales tax. The goods acquired for resale at retail are purchased
at wholesale tax free. (Adopted May 26, 1961, readopted through APA effective
October 1, 1982)
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