The Arizona Supreme Court recently issued a ruling that provided guidance for how a business can qualify as a “processing operation” under the state’s tax law. The ruling is a positive development for linen, uniform and facility services operations in the state.

TRSA submitted an amicus brief during both the appeals court process as well as the Supreme Court case, titled 9W Halo Opco LP dba Angelica Textile Services LP v. Arizona Department of Revenue. TRSA’s amicus brief included relevant context and case law to provide technical assistance and industry expertise to the case, clarifying ...