Pick-up and delivery

Pickup and delivery charges, in addition to the cleaning charges, are subject to Retailing business and occupation (B&O) tax, and you must collect retail sales tax from your customer. The retail sales tax rate you charge is based on the location where the articles are delivered.

Those who provide pick-up and delivery services as agents for laundry or dry cleaning services providers are subject to Service and Other Activities B&O tax.

Charges for laundry services provided to nonprofit health care facilities, including pickup and delivery services, are subject to Service and Other Activities B&O tax.