Illinois Department of Revenue
 
 
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Dry-Cleaning License Tax & Fee

 
 

Statutory Reference

Electronic Services

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:
  • A facility located on a United States military base
  • An industrial laundry, a commercial laundry, or a linen supply facility
  • A prison or other penal institution that dry-cleans only as part of a correctional industries program to provide dry-cleaning to persons who are incarcerated in a prison or a penal institution or to resident patients of a state-operated mental health facility
  • A not-for-profit hospital or other health care facility
  • A facility presently or formerly located on federal or state government property
  • A facility that will not use the dry-cleaning solvent in a dry-cleaning operation

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.

Questions?

  • Call us at: 1 217 782-7517
  • TDD-telecommunications device for the deaf 1 800 544-5304
  • Mail Form DS-1 and Form DS-1-X to:
    DRY CLEANING SOLVENT TAX
    ILLINOIS DEPARTMENT OF REVENUE
    PO BOX 19034
    SPRINGFIELD IL 62794-9034
 
 
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