Nebraska – Corrected Guide for Laundries and Dry Cleaners

SALT Report 3107 – The Nebraska Department of Revenue revised its sales and use tax guide for laundries and dry cleaners to correct an error in an example related to the calculation of gross receipts from vending machines sales.

In addition to the correction, the guide discusses the requirement for those that repair or alter clothing to register as a retailer and apply for a sales tax permit.  And finally, the Department provides guidance regarding taxable and exempt sales, sales to nonprofits and governmental agencies, taxable and exempt purchases, use tax, and how to calculate gross receipts.

For Further Information

Nebraska Department of Revenue – Information Guide 6-480-2009, Nebraska Sales and Use Tax Guide for Laundries and Dry Cleaners