PDF Vermont Sales and Use Tax on the Rental and Cleaning of Linen ...
restaurant, or catering business, owns its own linens and pays a laundry service business to collect and clean the linens. In this case, the laundry cleaning is not subject to sales and use tax because it is a nontaxable service. There is no sale or rental of tangible personal property in the transaction between the customer and the laundry ... ................
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