WEIGEL v. COMMISSIONER OF REVENUE

No. C9-96-2019.

566 N.W.2d 79 (1997)

David & Elizabeth WEIGEL, d/b/a Cottage Cleaners, Relators, v. COMMISSIONER OF REVENUE, Respondent.

Supreme Court of Minnesota.

July 10, 1997.


Attorney(s) appearing for the Case

John R. Schulz, Robert L. Richert, Collins, Buckley, Sauntry & Haugh, P.L.L.P., St. Paul, for Relators.

Hubert H. Humphrey, III, Attorney General, Jeffrey G. Vigil, St. Paul, for Respondent.

Heard, considered and decided by the court en banc.


OPINION

GARDEBRING, Justice.

In this case we are asked to determine whether the sale of supplies for use in the provision of dry cleaning services is subject to the sales tax imposed under chapter 297A of Minnesota Statutes. We affirm the tax court and hold that such a sale is not exempt from sales taxation.

Relators David and Elizabeth Weigel owned a dry cleaning business called Cottage Cleaners from 1981 to 1995. During that period, they purchased...

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