AAA Laundry & Linen Supply Co. v. Dir. of Revenue
Annotate this CaseThe Department of Revenue calculated that AAA Laundry & Linen Supply Company, a commercial laundry operation, owed approximately $40,000 in use taxes for its soap and water treatment chemicals purchased from out-of-state vendors. The Administrative Hearing Commission (AHC) concluded that AAA Laundry’s purchases of soap were exempt from use taxes under Mo. Rev. Stat. 144.054.2, and AAA Laundry’s purchases of water treatment chemicals were exempt under Mo. Rev. Stat. 144.030.2(15). The State sought judicial review of the AHC’s decision. At issue before the Supreme Court was whether AAA Laundry should benefit from the type of sales and use tax exemptions that were denied the taxpayer in Unitog Rental Services, Inc. v. Director of Revenue, even though AAA Laundry brought substantially similar claims based on substantially similar facts. The Court reversed, holding that because AAA Laundry failed to distinguish to discredit Unitog, which held that various sales and use tax exemptions did not apply to commercial laundry operations, it was not entitled to the exemptions it sought.
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