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AAA LAUNDRY & LINEN SUPPLY v. DIR. OF REV.

No. SC93331.

425 S.W.3d 126 (2014)

AAA LAUNDRY & LINEN SUPPLY CO., Respondent, v. DIRECTOR OF REVENUE, Appellant.

Supreme Court of Missouri, En Banc.

March 11, 2014.

Attorney(s) appearing for the Case

Matthew W. Geary , Thomas E. Roszak , John F. Wilcox Jr. , Dysart Taylor Cotter McMonigle & Montemore PC, Kansas City, for Respondent.

General Jeremiah J. Morgan , Deputy Solicitor, Attorney General's Office, Jefferson City, for Appellant.

PAUL C. WILSON, Judge.

In Unitog Rental Services, Inc. v. Director of Revenue, 779 S.W.2d 568 (Mo. banc 1989), the Court plumbed the sudsy depths of various sales and use tax exemptions and found no application to commercial laundry operations. A quarter century later, AAA Laundry brings substantially similar claims based on substantially similar facts. Because AAA Laundry fails to distinguish or discredit Unitog,...

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