DRS: AN 94(11), Important Information About Dry Cleaning Surcharges

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Announcement has been obsoleted by  SN 94(16)

AN 94(11)

Important Information About Dry Cleaning Surcharges


INTRODUCTION: In its May Special Session, the Legislature enacted 1994 Conn. Pub. Acts 4, 41 (May Spec. Sess.) imposing a dry cleaning establishment surcharge of one percent of the gross receipts at retail of any dry cleaning services. This law was to take effect July 1, 1994. However, due to several major flaws in the law, the Department has determined that the law cannot be implemented.

Therefore, dry cleaning establishments are not required to pay, and are not liable for such surcharge.

Dry cleaning establishments SHOULD NOT BE CHARGING ANY DRY CLEANING SURCHARGE TO THEIR CUSTOMERS as the cost of dry cleaning services have not been increased by the assessment of any tax. Furthermore, the Department is unaware of any discussion or plan making the tax retroactive to July 1, 1994.


EFFECT OF THIS DOCUMENT: An Announcement is a document that alerts taxpayers to important information. Such information may involve new administrative policies or procedures of the Department.


PLEASE NOTE THE FOLLOWING NEW INFORMATION ABOUT DRS.

FOR FURTHER INFORMATION: To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 (Hartford area or out-of-state) or 1-800-382-9463 (in-state). Forms and publications may be ordered through voice-mail 24-hours a day by choosing Option 3 on your touch tone telephone.

Electronic Delivery Options: You can also obtain tax forms and publications 24-hours a day from our Web home page at http://www.ct.gov/drs.

Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.


AN 94(11)
dry cleaning surcharge
Issued: 9/12/94