Pellerin Laundry Machinery Sales Co. v. Cheney
In Pellerin Laundry Machinery Sales Co. v. Cheney, 237 Ark. 59, 371 S.W.2d 524, 525-26 (Ark. 1963) a manufacturer unsuccessfully sought a tax exemption for the laundry equipment it produced. The Pellerin court noted:
Certainly, the popular conception of manufacturing or processing does not come to mind when a shirt is laundered or a suit is cleaned. Rather, we view the manufacturer as one who produces or fabricates the shirt, or suit of clothes, such as the makers of Arrow shirts, or the Hart, Schaffner and Marx Company. These companies, and other clothing manufacturing concerns, sell a product; the laundry and dry cleaning establishment sells a service. Id. at 527.