A 1992 Minnesota Revenue Ruling has been modified to state that effective February 22, 2010, the renting and furnishing of laundered items on a one-time basis is considered a linen supply service, instead of a rental of tangible personal property. Since Minnesota Statutes provide an exemption for materials used in providing laundry and dry cleaning services, such as solvents, detergents, plastic bags, and hangers, the materials used or consumed in the provision of the one-time service, including materials used to launder or maintain the items being rented or furnished, are now exempt. (Modification of Revenue Notice No. 92-24, Minnesota Department of Revenue, February 22, 2010)