Notice

Notice Number:95-05
Tax Type:Dry Cleaning Environmental Surcharge; Dry Cleaning Solvent Fee
Brief Description:Dry Cleaning Environmental Surcharge and Solvent Fee
Keywords:
Effective Date:07/01/1995


Body:
STATE OF KANSAS
BILL GRAVES, GOVERNOR
Wayne C. Vennard, Jr., Director
915 SW Harrison Street
Topeka, Kansas 66625-0001
(913) 296-0222
FAX (913) 291-3614
Department of Revenue
JOHN D. LaFAVER, SECRETARY
Taxpayer Assistance Bureau




The Kansas Dry Cleaner Environmental Response Act establishes an environmental surcharge and solvent fee. These instructions should help you collect and remit the surcharge and fee.

DRY CLEANING ENVIRONMENTAL SURCHARGE

Dry cleaning and laundry retailers are required to collect the environmental surcharge from the consumer and remit it to the Kansas Department of Revenue beginning July 1, 1995. The surcharge is 2% of gross receipts from dry cleaning or laundering services. Dry cleaners and launderers should keep separate records of the surcharge and sales tax. The Kansas Department of Revenue provides separate forms to report the surcharge and tax.

EXEMPT SERVICES




Date Composed: 10/02/1997 Date Modified: 10/09/2001