The Nebraska Department of Revenue has issued an information guide on the taxability of laundry and dry cleaning services. Alteration and repair services are taxable; thus, laundry and dry cleaning service providers who offer these services must hold a Nebraska sales tax permit. The purchase of equipment, products, and supplies used to provide laundry and dry cleaning services are taxable, as well as the retail sales of products, such as dryer sheets and soap. The correct tax rate on all taxable transactions is determined upon where the items are delivered. Cleaning, storage, pressing, and restoration services are not subject to Nebraska sales tax (Information Guide 6-480-2009, Nebraska Sales and Use Tax Guide for Laundries and Dry Cleaners, Nebraska Department of Revenue, March 16, 2009).