Dry Cleaning Solvents Use Fee
Dry cleaning facilities that buy certain solvents for use in Minnesota must report and pay the Dry Cleaning Solvents Use Fee if a supplier doesn’t collect the solvents fee at the time of sale.
How much is the fee?
For this type of solvent
The fee amount is:
|Perchloroethylene||$49.30 per gallon|
|Hydrocarbon-based||$26.14 per gallon|
|Other nonaqueous solvents||$12.21 per gallon|
How do I report and pay the fee?
If you buy dry cleaning solvents from a supplier that doesn’t collect the solvents fee, report the fee electronically on your Sales and Use Tax return in e-Services.
Note: Purchases by certain types of dry cleaning facilities are exempt from the fee. View a list of exempt facilities.