ARSD § 64:06:02:16 — Cleaners, dryers, and laundries

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64:06:02:16. Cleaners , dryers, and laundries. Gross
receipts from cleaning and pressing, dry cleaning, and laundry services are
subject to sales tax. No deduction may be taken for items expended by an
operator in providing the service.
Cleaning and pressing establishments
must pay South Dakota sales tax to suppliers or use tax to the state on their
solvents, cleaning fluids, equipment, and other supplies which are consumed by
them in rendering their service. Bags and hangers which ultimately pass to the
customer as part of the taxable charge may be purchased exempt from tax when
purchased by the cleaning establishment.
Laundries are the consumers of
electricity, any product transferred electronically, and other tangible
supplies or equipment which they purchase for providing their service and must
pay South Dakota sales tax to their suppliers on such items or use tax to the
state. Soap which is dispensed to a customer and a charge made to a customer
may be purchased exempt from tax as an item for resale, however the gross
receipts from items of tangible property or any product transferred
electronically dispensed by a laundry are subject to sales tax.