N.J.A.C. 18:24-15.2 - Taxability of Laundry and Dry Cleaning Services

Section 18:24-15.2 - Taxability of Laundry and Dry Cleaning Services
Section 18:24-15.1 - Scope of the SubchapterSection 18:24-15.3 - Cleaning, Laundering, and Dry Cleaning of Clothing

(a) Receipts from the retail sale of laundry and dry cleaning services are subject to sales tax, except as provided in N.J.A.C. 18:24-15.3.

(b) Examples of taxable laundry and dry cleaning services include, but are not limited to:

  1. Dry cleaning drapes and curtains;

  2. Steam cleaning carpets;

  3. Laundering hotel bed linens and towels;

  4. Dry cleaning oriental rugs;

  5. Steam cleaning upholstered furniture; and

  6. Laundering restaurant tablecloths and napkins.

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