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FISCHER ARTIFICIAL ICE & C. STOR. CO. v. IOWA TAX COM'N

No. 49068.

81 N.W.2d 437 (1957)

FISCHER ARTIFICIAL ICE & COLD STORAGE COMPANY, a Corporation, Appellant, v. IOWA STATE TAX COMMISSION, Appellee.

Supreme Court of Iowa.

March 5, 1957.

Attorney(s) appearing for the Case

O'Connor, Thomas, McDermott & Wright, Dubuque, for appellant.

Norman A. Erbe, Atty. Gen., M. A. Iverson, Special Asst. Atty. Gen., for appellee.

GARFIELD, Justice.

The question presented to us is whether plaintiff's purchase and use of electricity for "sharp freezing" and cold storage of meat and other foodstuffs are exempt from Iowa sales and use tax under chapters 422, 423, Code 1954, I.C.A. Exemption is claimed on the ground the electricity was "purchased and used in the processing of tangible personal property intended to be sold ultimately at retail" within the meaning of Code section 422.42(3), I.C.A...

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