​​Dry Cleaning

Dry Cleaning Taxes apply to both dry-cleaning facilities and wholesale establishments.

​​Dry-cleaning facilities

Dry-cleaning facilities are professional, commercial establishments located in South Carolina for the purpose of cleaning clothing and other fabrics in a process using solvents. "Dry-cleaning facility" 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.​​

Locations that use solvents are required to do the following:

• Obtain a Dry Cleaning Facility Fee account to file their annual return (L-2093R) and payments electronically on MyDORWAY​ by October 1 of each year​.
  
• ​The L-2093R return requires the solvent suppliers name, and the type of chemical purchased
• The annual fee is based on the number of employees at the location (dry cleaners have the option to pay the annual fee quarterly):
  Example: Up to four employees - $750 annually; 5-10 employees - $1500 annually; 11+ employees - $2250 annually
  
• Join the Dry Cleaning Restoration Fund​
  
• Obtain a certificate of registration from the SCDOR
  
  

Questions? Email RegistrationForTaxes@dor.sc.gov​

Wholesale

Wholesale est​ablishments operate (or have 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. 

Surcharge rate: 1% of the gross proceeds of sales
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