Florida Gross Receipts Tax on Dry-Cleaning Facilities

A 2% gross receipts tax is imposed on all charges by dry-cleaning and dry drop-off facilities for dry-cleaning and laundering clothing and other fabrics.

The tax is not due on:

  • Coin-operated laundry machines
  • Laundry done on a wash, dry, and fold basis
  • Uniform rentals
  • Linen supply services

A dry-cleaning facility may pass this tax on to its customers. Entities that are exempt from paying sales and use tax, such as political subdivisions, nonprofit religious institutions, or veterans' organizations, are not exempt from the gross receipts tax.

Businesses pay and report the 2% dry-cleaning gross receipts tax on the Solid Waste and Surcharge Return (Form DR-15SW PDF Icon).

Reference: Section 376.70, Florida Statutes

Registration and Account Changes

Dry cleaners must register to report and pay gross receipts tax on dry-cleaning facilities. You can register using the online registration system or submit a paper Florida Business Tax Application (Form DR-1 PDF Icon).

You must notify the Florida Department of Revenue, if you:

  • Change your business name;
  • Change your mailing address;
  • Change your location address within the same county;
  • Close or sell your business; or
  • Your business becomes active and you will sell or rent taxable property or services.

The quickest way to notify the Department is to update your account online.

You must submit a new registration using the online registration system or complete a paper Florida Business Tax Application (Form DR-1 PDF Icon), if you:

  • Move your business location from one Florida county to another;
  • Add another location;
  • Change your legal entity; or
  • Change the ownership of your business.

File and Pay Tax

Gross receipts tax on dry cleaning is reported using a Solid Waste and Surcharge Return (Form DR-15SW). Instructions (Form DR-15SWN) are available. You can file and pay this gross receipts tax electronically using the Department's free and secure File and Pay webpage, or you may buy software from a vendor PDF Icon.

Returns and payments are due on the 1st and late after the 20th day of the month following each reporting period. If the 20th falls on a Saturday, Sunday, or state or federal holiday, returns are timely if filed electronically, postmarked or hand-delivered to the Department on the first business day following the 20th. A return must be filed for each reporting period, even if no tax is due.

When you electronically pay only or you electronically file and pay at the same time, you must initiate your electronic payment and receive a confirmation number no later than 5:00 p.m., ET, on the business day prior to the 20th to avoid penalty and interest. For a list of payment due dates, visit the Department's Forms and Publications webpage and select the current year Florida eServices Calendar of Electronic Payment Deadlines (Form DR-659) under the eServices section.

Taxpayers who paid $20,000 or more in gross receipts tax on dry cleaning during the most recent state fiscal year (July 1 - June 30) are required to file and pay electronically during the next calendar year.

If you file your return or pay tax late, a late penalty of 10% of the amount of tax owed, but not less than $50, may be charged. The $50 minimum penalty applies even if no tax is due. Penalty will also be charged if your return is incomplete. A floating rate of interest applies to underpayments and late payments of tax. Interest rates can be found on the Department's Tax and Interest Rates webpage.