Administrative Code

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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 210. Retail Sales and Use Tax

23VAC10-210-810. Laundries and dry cleaners.

The tax applies to all tangible personal property purchased by laundries and dry cleaners for use in providing services. This includes machinery, equipment, repair parts, materials and supplies. Services rendered by these operators are not taxable. However, when the operators go beyond the rendition of services and sell clothing or other articles of tangible personal property, they must register as dealers and collect and pay the applicable tax.

The tax does not apply to receipts from coin operated laundry and dry cleaning devices. The tax does apply to all tangible personal property purchased by coin operated laundries for use in providing services, including machinery, equipment, repair parts, materials and supplies. For linen supply operations, see 23VAC10-210-860.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

Historical Notes

Derived from VR630-10-54; revised January 1, 1979; amended, eff. January 1, 1985.

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