Skip to main content
NCDOR logo NCDOR

Topical Navigation

  • Home
  • File & Pay
  • Taxes & Forms
    Taxes & Forms
    • Individual Income Tax
    • Sales and Use Tax
    • Withholding Tax
    • Corporate Income & Franchise Tax
    • Motor Carrier Tax (IFTA/IN)
    • Privilege License Tax
    • Motor Fuels Tax
    • Alcoholic Beverages Tax
    • Tobacco Products Tax
    • Partnership Tax
    • Property Tax
    • Collections – Past Due Taxes
    • Business Registration
    • Information for Tax Professionals
    • Policies
    • Order Tax Forms and Instructions
    • Other Taxes And Fees
    • Frequently Asked Questions About Traditional and Web Fill-In Forms
    • IFTA Annual Interest Rates
    • Motor Carrier Seminars
    • Business & Income Tax Seminars
    • Power of Attorney
  • Received a Notice
  • News
    News
    • Notices and Updates
    • Press Releases
    • Reports and Statistics
  • About Us
    About Us
    • Administration and Leadership
    • Careers
    • History of Department
    • DORSAT
    • Public Participation Plan
    • IT Information for Bidders
    • Climate Change & Clean Energy: Plans & Progress
    • Mission and Vision
  • Contact Us
    Contact Us
    • E-Alerts
    • Customer Service Numbers
    • Mailing Addresses
    • Media Requests
    • Office Locations
    • Office of the Taxpayer Advocate
    • Records Requests
    • Report Tax Fraud
    • Request a Speaker for Your Group
    • Request a Service Center Appointment
    • Report Identity Theft
    • Customer Education
  • NC.GOV
  • AGENCIES
  • JOBS
  • SERVICES
GET THE LATEST INFORMATION Most Service Centers are now open to the public for walk-in traffic on a limited schedule. Appointments are recommended and walk-ins are first come, first serve. Walk-ins and appointment information
NCDOR »   Taxes & Forms »   Sales and Use Tax »   Dry Cleaners, Laundries, Apparel and Linen Rental Businesses, and Other Similar Businesses

Dry Cleaners, Laundries, Apparel and Linen Rental Businesses, and Other Similar Businesses

Every person engaged in the business of operating a dry cleaning, pressing, or hat-blocking establishment, a laundry, or any similar business; engaged in the business of renting clean linen towels or wearing apparel, or any similar business; or engaged in the business of soliciting cleaning, pressing, hat blocking, laundering or linen rental business for any of these businesses, is considered a retailer under Article 5 of Chapter 105 of the N.C. General Statutes. The general State and applicable local and transit rates of sales and use tax apply to the gross receipts derived by these retailers from services rendered in engaging in any of the occupations or businesses listed above.

The tax imposed by N.C. Gen. Stat. § 105-164.4(a)(4) does not apply to gross receipts derived from services performed for resale by a retailer that pays the tax on the total gross receipts derived from the services. Receipts derived from coin, token, or card operated washing machines, extractors, and dryers are exempt from sales and use tax.

Gross receipts derived from services rendered in engaging in any of the occupations or businesses listed above and the sales and use tax thereon are to be reported to the Department on Form E-500, Sales and Use Tax Return, or through the Department’s online filing and payment system.

File and pay now

Technical Publications for Dry Cleaners, Laundries, Apparel and Linen Rental Businesses, and Other Similar Businesses
  • Sales and Use Tax Bulletins - See Laundries, Dry Cleaning Establishments, Alterations and Repairs of Clothing, Etc. Bulletin
  • Dry-Cleaning Solvent Tax Bulletin
     

Ready to file your taxes?

  • First Time Filing?
  • File/Pay Sales and Use Tax (E-500)
  • Pay Other Sales and Use Tax Using the eBusiness Center Login (Registration Required)
  • Pay a Bill
  • Download Forms and Instructions

Sales and Use Tax

  • Who Should Register for Sales and Use Tax?
  • Overview of Sales and Use Taxes
  • General Sales and Use Tax
  • Admission Charges
  • Aircraft and Qualified Jet Engines
  • Aviation Gasoline and Jet Fuel
  • Boats
  • Certain Digital Property
  • Dry Cleaners, Laundries, Apparel and Linen Rental Businesses, and Other Similar Businesses
  • Electricity
  • Food, Non-Qualifying Food, and Prepaid Meal Plans
  • Lease or Rental of Tangible Personal Property
  • Manufactured and Modular Homes
  • Piped Natural Gas
  • Prepaid Telephone Calling Service
  • Real Property Contracts
  • Rentals of Accommodations
  • Repair, Maintenance, and Installation Services; and Other Repair Information
  • Satellite Digital Audio Radio Service
  • Service Contracts
  • Specialty Markets or Other Events
  • Spirituous Liquor
  • Telecommunications Service and Ancillary Service
  • Use Tax
  • Video Programming Service
  • Sales and Use Tax Filing Requirements & Payment Options
  • Sale and Purchase Exemptions
  • Sales and Use Tax Rates & Other Information
  • Sales and Use Tax Forms and Certificates
  • Frequently Asked Questions
  • How to Amend Your Return
  • Accepted Wastewater Dispersal System
  • Important Notice – Disaster Assistance Payments
  • Sales and Use Tax Technical References
  • Accompanying Schedules/Attachments
  • Streamlined Sales Tax Information
  • Sales and Use Tax Registration
  • Amended Returns and Refund Claims
  • Sales and Use Tax Revenue Law
  • Written Determinations Sales and Use Tax
  • How to File Sales and Use Tax Resources
  • Remote Sales

Share this page:

  • Facebook
  • Twitter
  • Email

How can we make this page better for you?

Back to top

Contact Information

North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

Activity Feed

Tweets by NCDOR

Follow Us

  • Facebook
  • Twitter
  • YouTube
  • EMPLOYEE DIRECTORY
  • Translation Disclaimer
  • Accessibility
  • Terms of Use
  • Privacy Policy
  • Open Budget
NCDOR
https://www.ncdor.gov/taxes-forms/sales-and-use-tax/dry-cleaners-laundries-apparel-and-linen-rental-businesses-and-other-similar-businesses