a professional, commercial establishment located in South Carolina for the purpose of cleaning clothing and other fabrics utilizing a process that involves the use of dry-cleaning solvent. In the case of a retail establishment, the establishment is one that operates (or has operated), in whole or in part, for the purpose of cleaning clothing and other fabrics for members of the public, other dry-cleaning facilities, and dry drop-off facilities.
A wholesale establishment:
an establishment that operates (or has operated), in whole or in part, for the purpose of cleaning clothing and other fabrics for other dry-cleaning facilities or dry drop-off facilities. "Dry-cleaning facility" includes laundry facilities that are using or have used dry-cleaning solvent as part of their cleaning process but does not include textile mills, uniform rental and linen supply facilities, or dry-cleaning facilities owned or operated by a local, state, or federal government.
Sales and Use Tax accounts are set up with a monthly filing frequency. Quarterly and annual filing frequencies must be approved by the SCDOR. The request must be submitted in writing.
ST-429 Dry cleaning Facility Surcharge Return