Business Tax Types - Dry Cleaning Environmental Surcharge / Solvent Fee

The surcharge is 2.5 percent of the gross receipts received from dry cleaning or laundering of garments and household fabrics. The dry cleaning environmental surcharge is in addition to the state and local retailers’ sales tax.

A fee is also imposed on the sale of dry cleaning solvents (chlorinated and petroleum-based) by solvent distributors. The fee is determined by the number of gallons of dry cleaning solvent sold.