South Carolina – Dry cleaning Surcharge Amended

SALT Report 2532 – The South Carolina Legislature amended the 1% environmental surcharge imposed on the gross proceeds from sales of laundering and dry cleaning services. The amendments provide that the following facilities are exempt from the surcharge:

  • Dry cleaning facilities that possess a dry cleaning facility exemption certificate, and
  • Dry cleaning drop-off facilities if the facility

(1) Is owned or operated by the same person as the dry drop-off facility,
(2) Has been issued a dry cleaning facility exemption certificate on or after July 1, 2009,
(3) Does not have an owner or operator that owns or operates another dry cleaning facility participating in the Dry Cleaning Facility Restoration Trust Fund, and
(4) The owner or operator of the dry cleaning facility does not own any property, on which a dry cleaning facility is protected by a moratorium

Also, if the owner or operator of a dry cleaning facility complies with the provisions above, purchases a dry cleaning facility that participates in the fund, and uses the location only as a dry drop-off facility, the dry drop-off only facility will be exempt from the surcharge so as long as the business was not operating when it was purchased.

The provisions in this House Bill 3097 are effective May 21, 2013

For Further Information

South Carolina State Legislature – House Bill 3097, Laws 2013