Supreme Court of Minnesota July 10, 1997, C9-96-2019 (Weigel v. Commissioner of Revenue)

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.