California Revenue and Taxation Code

§ 6018.6

RTC § 6018.6 Effective Jan 1, 2011Div. 2 · Part 1 · Ch. 1

Statute text

(a)Any person who received no more than 20 percent of his or her total gross receipts from the alteration of garments during the preceding calendar year is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to, property used or furnished by that person in altering new or used clothing, provided that both of the following apply:

(1)That person operates a location or locations as a pickup and delivery point for garment cleaning, or provides spotting and pressing services on the premises but not garment cleaning, or operates a garment cleaning or dyeing plant on the premises.

(2)Seventy-five percent or more of that person’s total gross receipts represent charges for garment cleaning or dyeing services.

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Legislative history

Amended by Stats. 2010, Ch. 328, Sec. 212. (SB 1330) Effective January 1, 2011.