17 NCAC 07B .4510          INDEPENDENT CLEANING SOLICITORS

An independent operator that owns his truck and solicits business but engages a laundry, dry cleaning, or hat blocking firm or similar type business to perform the laundering, cleaning, or other service is liable for collecting and remitting the applicable statutory state and local sales or use tax on his gross receipts.  If the solicitor is not registered with the Department of Revenue for remitting the tax on his gross receipts, the firm performing the laundering, cleaning or similar type services shall collect and remit the tax on the total charge for the services performed for the independent operator without any deduction of any allowance to the solicitor.  The firm performing the service shall secure from the solicitor a Streamlined Sales and Use Tax Agreement Certificate of Exemption, Form E-595E, which shall be accepted as evidence that the solicitor is registered for payment of the tax and as authority for not charging tax on the gross receipts from the service performed for the solicitor.

 

History Note:        Authority G.S. 105-164.4; 105-164.5; 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.