Definitions

# (1)

“Department” means the department of revenue.

77.996(2)

# (2)

“Dry cleaning facility” means a facility that cleans apparel or household fabrics for the general public using a dry cleaning product, other than the following facilities:

77.996(2)(a)

# (a)

Coin-operated facilities.

77.996(2)(b)

# (b)

Facilities that are located on U.S. military installations.

77.996(2)(c)

# (c)

Industrial laundries.

77.996(2)(d)

# (d)

Commercial laundries.

77.996(2)(e)

# (e)

Linen supply facilities.

77.996(2)(f)

# (f)

Facilities that are located at a prison or other penal institution.

77.996(2)(g)

# (g)

Facilities that are located at a nonprofit hospital or at a nonprofit health care institution.

77.996(2)(h)

# (h)

Facilities that are located on property that is owned by the U.S. government or by this state.

77.996(2)(i)

# (i)

Formal wear rental firms.

77.996(3)

# (3)

“Dry cleaning product” means a hazardous substance used to clean apparel or household fabrics, except a hazardous substance used to launder apparel or household products.

77.996(4)

# (4)

“Formal wear” includes tuxedos, suits and dresses, but does not include costumes, table linens or household fabrics.

77.996(5)

# (5)

“Formal wear rental firm” means a facility that rents formal wear to the general public and dry cleans only the formal wear that it rents to the general public.

77.996(6)

# (6)

“Gross receipts” means the sales price, as defined in s. 77.51 (15b) , except as provided in s. 77.585 (7) , of tangible personal property and taxable services sold by a dry cleaning facility. “Gross receipts” does not include the license fee imposed under s. 77.9961 (1m) that is passed on to customers.

77.996(7)

# (7)

“Launder” means to use water and detergent as the main process for cleaning apparel or household fabrics.