IDAPA 35.01.02.057 — DRY CLEANERS, LAUNDRIES, LAUNDROMATS, AND LINEN SUPPLIERS (RULE 057)

Sections 63-3612, 63-3622, 63-3622X, Idaho Code
01.
Dry Cleaners and Laundries. Dry cleaners perform a service and are not required to collect tax
from their customers. Dry cleaners pay sales or use tax on purchases of cleaning supplies, hangers, plastic bags and
other supplies used in the performance of this service. The purchases of dry-to-dry transfer systems by dry cleaners
are exempt from sales and use tax. This exemption applies only to the purchase of entire systems and does not apply
to purchases of repair parts for such systems.
(3-31-22)
02.
Linen Suppliers.
(3-31-22)
a.
Linen supply firms or laundries which furnish such items as sheets, pillowslips, towels, uniforms,
diapers, etc., collect and remit sales tax based on the rental charge. The sales tax will also apply to the rental of shop
towels, floor mats for building entrances, dust mops, room deodorizers and any other tangible personal property
rented or leased for building maintenance or service. The entire price charged for such rentals is taxable unless a
reasonable charge for cleaning is separately stated. If the allocation between rental and cleaning fees is unreasonable,
the Commission may deem the entire fee, or any portion thereof, to be taxable.
(3-31-22)
b.
Items acquired by these firms which are purchased for resale, rental or lease in the ordinary course
of business, may be purchased exempt from sales tax if a properly executed resale certificate is provided to the seller,
in accordance with Rule 128 of these rules.
(3-31-22)
03.
Laundromats.
(3-31-22)
a.
Receipts from coin-operated washers and dryers are not taxable. Sales of cleaning supplies such as
soap or bleach through coin operated vending machines, are taxable as provided by Rule 058 of these rules.
(3-31-22)
b.
Persons engaged in the laundromat business must pay sales or use tax when purchasing washers,
dryers, and other tangible personal property for the operation of their business.
(3-31-22)