New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 15 - LAUNDRY AND DRY CLEANING SERVICES
Section 18:24-15.2 - Taxability of laundry and dry cleaning services
Universal Citation: NJ Admin Code 18:24-15.2
Current through Register Vol. 56, No. 6, March 18, 2024
(a) Receipts from the retail sale of laundry and dry cleaning services are subject to sales tax, except as provided in 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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