Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   



Annotation 360.0180

360.0180 Rug and Carpet Cleaners. Charges for cleaning rugs and carpets are not subject to tax. The cleaner is the consumer of materials used and sales of such materials to the cleaner are taxable.

Sizing of rugs or carpets, assuming that such operation consists of the application of a starch or glutinous material and does not involve the cutting of a rug or carpet to alter its dimensions, is likewise a service except where the work is performed on a new rug or carpet, in which case the charge is taxable and materials used are purchased for resale. In the latter instance, if materials have been purchased tax-paid, a deduction thereof may be taken on the tax return. 5/24/54.