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                                                                     Exhibit 8.2


                                February 18, 1999


Board of Directors
Unitog Company
1300 Washington Street
Kansas City, MO 64105


Dear Board of Directors:

                  This opinion is delivered in our capacity as special counsel
to Unitog Company, a Delaware corporation ("Unitog"), as to certain of the
material U.S. federal income tax consequences of the merger ("Merger")
contemplated by the Agreement and Plan of Merger dated as of January 9, 1999
(the "Merger Agreement"), by and among Unitog, Cintas Corporation, a Washington
corporation ("Cintas"), and Cintas Image Acquisition Company, a Delaware
corporation and a wholly-owned first tier subsidiary of Cintas ("Merger Sub"),
in connection with the preparation and filing of the Registration Statement on
Form S-4 which is expected to become effective on February 19, 1999 (the
"Registration Statement"). The Registration Statement includes the Proxy
Statement/Prospectus (the "Proxy Statement/Prospectus") and is being filed with
the Securities and Exchange Commission ("Commission") under the Securities Act
of 1933, as amended (the "Securities Act") and the Securities Exchange Act of
1934. Capitalized terms not otherwise defined herein shall have the meaning
ascribed to them in the Merger Agreement.

                  In rendering this opinion, we have reviewed copies of the
Merger Agreement, the Proxy Statement/Prospectus, the Registration Statement,
and such other documents as we have deemed necessary or relevant for purposes of
this opinion. In rendering the opinion set forth herein, we have assumed (i) the
genuineness of all signatures on documents we have examined, (ii) the
authenticity of all documents submitted to us as originals, (iii) the conformity
to the original documents of all documents submitted to us as copies, (iv) the
authority and capacity of the individual or individuals who executed any such
documents on behalf of any person, (v) the accuracy and completeness of all
documents made available to us, (vi) the accuracy as to the facts of all
representations, warranties and written statements, (vii) the accuracy of the
facts concerning the Merger that have come to our attention during the
engagement, and (viii) the Merger will be consummated in the manner described in
the Merger


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Board of Directors of
Unitog Company
February 18, 1999
Page 2


Agreement. We have also assumed, without investigation, that all documents,
warranties and covenants relating to the Merger on which we have relied in
rendering the opinion set forth below and that were given or dated earlier than
the date of this letter continue to remain accurate, insofar as relevant to the
opinion set forth herein, from such earlier date through and including the date
of this letter.

                  Our opinion is expressly conditioned on, among other things,
the accuracy as of the date hereof, and the continuing accuracy, of all such
facts, information, covenants, statements and representations through and as of
the effective date of the Merger. Any material change in the facts referred to,
set forth, or assumed herein, in the Merger Agreement, in the Proxy
Statement/Prospectus, or in the Registration Statement could affect the
conclusions stated herein.

                  In rendering our opinion, we have considered the applicable
provisions of the Internal Revenue Code of 1986, as amended (the "Code"),
Treasury Department regulations promulgated thereunder, pertinent judicial
authorities, interpretative rulings of the Internal Revenue Service and such
other authorities as we have considered relevant. It should be noted that
statutes, regulations, judicial decisions and administrative interpretations are
subject to change at any time, possibly with retroactive effect. A change in the
authorities or the facts, information, covenants, statements, representations,
or assumptions upon which our opinion is based could affect our conclusions.
This opinion is expressed as of the date hereof, and we are under no obligation
to supplement or revise our opinion to reflect changes (including any changes
that have retroactive effect) in the applicable statutes, regulations, judicial
decisions or administrative interpretations, or any changes that would cause any
statement, representation or assumption herein to no longer be true or correct.

                  Based solely upon and subject to the foregoing, we are of the
opinion that the federal income tax consequences to the parties, as set forth in
the Proxy Statement/Prospectus in the sections entitled "Summary -- Certain
Federal Income Tax Considerations" and in "The Merger -- Federal Income Tax
Consequences", insofar as they relate to matters of law, fairly describe the
material federal income tax consequences of the Merger and are complete in all
material respects.

                                    * * * * *

                  We hereby consent to the filing of this opinion and to the use
of our name under the caption "Legal Matters" in the Proxy Statement/Prospectus
and as an Exhibit to the Registration Statement. We also consent to your filing
copies of this opinion as an exhibit to


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Board of Directors of
Unitog Company
February 18, 1999
Page 3


the Proxy Statement/Prospectus and the Registration Statement with agencies of
such states as you deem necessary in the course of complying with the laws of
such states regarding the Merger. In giving this consent, we do not hereby admit
that we are in the category of persons whose consent is required under section 7
of the Securities Act or the rules and regulations of the Commission.



                                           Very truly yours,


                                           /s/ BRYAN CAVE LLP
                                           ---------------------
                                           BRYAN CAVE LLP


