Legal Opinion
Weigel v. Commissioner of Revenue
Supreme Court of Minnesota
Decided July 10, 1997No. C9-96-2019PublishedCited by 2 opinions
1Opinion of the Court
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 miscellaneous dry cleaning supplies, including buttons, clips, thread, pads and covers, solvent, soap, additives, plastic bags, hangers, chemicals,…
2Cases cited6 opinions
- Camping and Education Foundation v. StateSupreme Court of Minnesota · 1969
- Worthington Dormitory, Inc. v. CommissionerSupreme Court of Minnesota · 1980
- Midwestern Press, Inc. v. Commissioner of TaxationSupreme Court of Minnesota · 1972
- Commissioner of Revenue v. Safco Products Co.Supreme Court of Minnesota · 1978
- Standard Packaging Corp. v. CommissionerSupreme Court of Minnesota · 1979
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- A&H VENDING CO. v. Commissioner of RevenueSupreme Court of Minnesota · 2000
- Minnesota Twins Partnership v. Commissioner of RevenueSupreme Court of Minnesota · 1998