Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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360.0000 MISCELLANEOUS SERVICE ENTERPRISES—Regulation 1506

Annotation 360.0120

360.0120 Laundromats. Where a laundromat furnishes soap and bleach and makes an additional charge therefor, taxability of such charge depends on whether the machines are operated by the customer or the operator of the laundromat. If the customer operates, it is a sale to the customer, whereas if the laundromat operator operates the machine, and the customer merely places his clothes therein, a consumption of supplies by the operator occurs, and the taxable sale is the sale to the operator. 6/16/53.