Wash. Rev. Code § 82.08.0202
Retail sales of linen and uniform supply services
Washington · Revised Code of Washington Chapter 82.08 — Retail Sales Tax · Status: effective
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- Citation
- Wash. Rev. Code § 82.08.0202, Retail sales of linen and uniform supply services, Washington, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1534501
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Full text
For purposes of this chapter, a retail sale of linen and uniform supply services is deemed to occur at the place of delivery to the customer. "Linen and uniform supply services" means the activity of providing customers with a supply of clean linen, towels, uniforms, gowns, protective apparel, clean room apparel, mats, rugs, and similar items, whether ownership of the item is in the person operating the linen and uniform supply service or in the customer. The term includes supply services operating their own cleaning establishments as well as those contracting with other laundry or dry cleaning businesses.