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Phone: 803-898-5000

​​Dry Cleaning

Dry Cleaning Tax applies to both dry-cleaning facilities and wholesale establishments:

  • ​​Dry-cleani​ng facility: 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.

    Individuals who ow​​n a dry cleaning facility and perform the actual cleaning at that location are required to join the Dry Cleaning Restoration Fund and obtain a certificate of registration from the SCDOR. This certificate must be presented to vendors when purchasing the cleaning solvent used in the dry cleaning process. To register for this certificate, visit MyD​ORWAY. For questions regarding this form and other dry cleaning questions, please email us at

  • Wholesale est​ablishment: 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.​

How to file and pay

Dry cleaning facilities must file and pay electronically.​ We recommend filing and paying electronically on MyDORWAY​.

File and pay electronically on ​​M​yDORWAY
MyDORWAY​ is the preferred way to securely file taxes and make payments using a credit card or electronic check (ACH Debit or Electro​nic Funds Withdrawal). 
Need a MyDORWAY account?​ Sign up
Have questions? See MyDORWAY help
​​​​​​​​​​​​​​​ ​​​​​Due dates
*You must request approval from the SCDOR to file quarterly or annually, and the request must be submitted in writing.

Nee​​d more help​​​?

​Our FREE virtual Sales & Use Tax Seminars and Sales Tax Workshops are​ open to the public. Participate online and ask SCDOR's subject matter experts questions from your own home or office.​ See class dates ​and register now >​​​
​​​Our YouTube channel​ has videos to show you how to file and pay Sales Tax on MyDORWAY​​​ ​... and much more!

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