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Dry-Cleaning License Tax & Fee

Statutory Reference

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Definition

The tax is imposed on the use of dry-cleaning solvent by persons who operate dry-cleaning facilities in Illinois. License fees are imposed on those who operate dry-cleaning facilities. The Dry-Cleaner Environmental Response Trust Fund Council issues the licenses.

Allowable Deductions

Sales of dry-cleaning solvent to the following facilities are exempt from the tax:

Tax Rate

Use the “Tax Rate Database” to find the tax rates for chlorine-based solvents, petroleum based solvents, and green solvents.

NOTE: The Dry-Cleaner Environmental Response Trust Fund Council determines the tax rate annually.

License Fees

License fees are based on the amount and type of dry-cleaning solvent used annually by a dry-cleaning facility operator and are determined annually by the Dry-cleaner Environmental Response Trust Fund Council. Proof of license fee payment is required to receive a dry-cleaning license from the Dry cleaning Trust Fund Council. Use the “Tax Rate Database” for the licensing rates.

Form/Filing & Payment Requirements

Return: Form DS-1, Dry-Cleaning Solvent Tax Return, is due quarterly on or before April 25, July 25, October 25, and January 25.

License: Form DS-3, Dry-Cleaning Operators' License Fee Payment Form, is due annually on or before December 31 for the following license year.

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