New Jersey Notice of Lien of Launderer or Drycleaner for Services Rendered and of Sale

State:
Multi-State
Control #:
US-01019BG
Format:
Word; 
Rich Text
Instant download

Description

A common-law lien generally exists in favor of a launderer or drycleaner for labor expended and, so long as the clothing remains in the artisan's possession. A common-law lien is the right of one person to retain in his possession property that belongs to another until a debt or claim secured by that property is satisfied. It pertains exclusively to personal property.


Some states may have statutes giving a be a launderer or drycleaner a lien upon such clothing. The lien would most likely be dependent on the possession of the clothing. This form is a generic example that may be referred to when preparing such a form for your particular state. It is for illustrative purposes only. Local laws should be consulted to determine any specific requirements for such a form in a particular jurisdiction.

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FAQ

The current Sales Tax rate is 6.625% and the specially designated Urban Enterprise Zones rate is one half the Sales Tax rate. Certain items are exempt from sales tax, such as food, clothing, drugs, and manufacturing/processing machinery and equipment. A resale exemption also exists.

In general, receipts from the retail sale of laundry and dry cleaning services are subject to sales tax. However, laundering, dry cleaning, tailoring, weaving, or pressing services performed on clothing are an exception to the general rule and are exempt from tax. (N.J.S.A.

Sales of household soaps, soap products, detergents, household cleaners or cleaning agents for household use and disposable house- hold paper products, including towels, napkins, toilet tissues, facial tissues, diapers, paper plates and cups, are exempt from tax.

Are these cleaning services subject to tax? Answer: Yes. The cleaning of household goods such as furniture, decorative items, and personal items is maintaining or servicing tangible personal property and, as such, the charges are subject to tax.

Many services are taxable in New Jersey, including the following: Accounting services, such as electronic filing charges. Admission charges for spectator sports (like baseball and basketball games) and places of amusement (like movie theaters and trade shows) Alarm monitoring.

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New Jersey Notice of Lien of Launderer or Drycleaner for Services Rendered and of Sale