(a)  Sales to laundries, dry cleaning plants and similar businesses of machinery used in the direct performance of the laundering or the pressing and cleaning service and parts and accessories thereto are exempt from sales and use tax.  The following items are exempt when sold to the herein-named businesses:

(1)           washing machines, water heaters, water softener tanks, central control collection systems, pressing machines, marking machines, packaging machines, folding machines and similar cleaning machines;

(2)           hydraulic fluids used in laundry and dry cleaning machinery;

(3)           boiler compounds used in boilers furnishing water or steam to the laundering, pressing or cleaning machinery;

(4)           steam hose leading directly from the boiler to the laundering and dry cleaning machinery;

(5)           press pads and covers for laundering and dry cleaning machinery;

(6)           baskets, hampers, casters, or other containers used between the laundering and cleaning processes to transport or contain garments being laundered or cleaned;

(7)           carbon and carbon filters used for reprocessing cleaning compounds;

(8)           lint rolls and refills therefore;

(9)           conveyors used to transport garments along the laundering, cleaning, and pressing line during the process but not conveyors used before the laundering, cleaning, and pressing process begins or after it has been completed;

(10)         boiler room machinery, including valves, fittings and water pumps; and

(11)         transformers located on or adjacent to motors which power machinery used in the direct performance of laundering and cleaning services.

(b)  The following items are not classified as laundering, pressing or dry cleaning machinery or parts and accessories thereto and are, therefore, subject to the applicable statutory state and local sales or use tax when sold to the herein-named businesses:

(1)           coin operated musical devices, amusement devices, coin changers, vending machines and repair or replacement parts for such machines;

(2)           baskets, hampers, casters, or containers used for general purposes such as to pick up soiled garments or deliver clean garments;

(3)           smoke stacks, including the steel ladders attached thereto;

(4)           wiring used in the general wiring system and the transformers used in connection therewith;

(5)           sewing machines used in repairing or altering the customers' property and the replacement or repair parts to such machines;

(6)           tailoring supplies such as buttons, threads and zippers for use in repairing or altering garments for which no charge is made to the customer;

(7)           letterheads, monthly reports, envelopes and other office supplies;

(8)           protective clothing for employees such as rubber gloves, aprons, protective shoes, etc. whether paid for by the employer or the employee;

(9)           steam hose or pipe used in the general heating system;

(10)         janitorial supplies;

(11)         office furniture, fixtures and equipment, including cash registers;

(12)         uniforms for employees;

(13)         advertising materials;

(14)         structural or building materials, supplies, fixtures and equipment which shall become a part of or be annexed to any building or structure being erected, altered or repaired;

(15)         equipment used in the storage process to revitalize furs;

(16)         conveyors used before or after the laundering, pressing and cleaning process to transport garments but not those used to move the garments along the laundering, pressing and cleaning line;

(17)         lubricants used in laundering, pressing, or cleaning machines.

(18)         transformers used in connection with general wiring and power supply; and

(19)         water softener chemicals.


History Note:        Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46;

Eff. February 1, 1976;

Amended Eff. August 1, 2009; October 1, 1993; October 1, 1991; January 1, 1982.