A business that sanitizes linens to be used in health care settings failed to convince an Arizona appeals court Thursday that its machinery is tax-exempt because it didn’t meet the definition of a “processing operation.”
9W Halo OPCO LLC, doing business as Angelica Textile Services, argued its operations constitute “processing” for purposes of a state tax exemption because it takes worthless contaminated textiles and converts them into sanitized textiles suitable for use in the closely regulated health care industry.
The Arizona Court of Appeals rejected Angelica’s argument because its proposed definition of a processing operation was both “overbroad and truncated.” ...
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