DRY CLEANING OR LAUNDRY — retail — including alterations, repairing or pressing, and cash and carry departments on premises
This classification applies to locations at which more than 50% of gross receipts are derived from the dry cleaning or laundering of garments, linens or other household items that are owned by the general public. This classification also applies to self-service laundries that retain attendants to perform wash and fold activities.
Locations at which 50% or more of gross receipts are derived from the dry cleaning of garments, linens or other household items that are owned by commercial customers rather than the general public shall be classified as 2589(2), Dry Cleaning — commercial.
Self-service laundries that do not retain attendants to perform wash and fold activities shall be classified 8017(1), Stores — retail.
Cash and carry facilities, situated away from the dry cleaning or laundry location, that solely engage in the receipt and distribution of items to be cleaned shall be classified as 8017(1), Stores — retail.
Commercial laundry operations, including but not limited to the washing and pressing of fabric items, clothing, uniforms, draperies, diapers or linens for commercial customers on a fee basis or the rental and laundering of towels, linens, diapers or similar items shall be classified as 2585(1), Laundries.
| Shown below is the previously published phraseology and footnote | Effective Date |
|---|---|
DRY CLEANING OR LAUNDRY — retail — including repairing or pressing, and cash and carry departments on premises This classification applies to locations at which more than 50% of gross receipts are derived from the dry cleaning or laundering of garments, linens and other household items that are owned by the general public. This classification also applies to self-service laundries that retain attendants to perform "fluff and fold" activities. Self-service laundries that do not retain attendants to perform "fluff and fold" activities shall be classified 8017(1), Stores — retail. Cash and carry facilities, situated away from the dry cleaning or laundry location, that solely engage in the receipt and distribution of items to be cleaned shall be classified as 8017(1), Stores — retail. Diaper service companies and uniform and linen rental or service companies shall be classified as 2585(1), Laundries. | 9/1/2021 |
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