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:
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