Dry Cleaning Fee Exemptions


The dry cleaning fees apply to most commercial dry cleaning facilities. However, certain facilities – or sales to those facilities – are exempt from these fees.

You do not have to pay the fees or file a return if your dry cleaning facility is:

  • coin-operated
  • in a prison or other penal institution
  • a uniform service or linen supply facility
  • on a U.S. military base
  • on the national priorities environmental cleanup list established under the federal Superfund Act
  • one where an environmental cleanup effort (or "response action") started before July 1, 1995, unless a settlement was reached with the Minnesota Pollution Control Agency by July 1, 1997

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