BENNER TEA COMPANY v. IOWA STATE TAX COMMISSION

No. 50260.

109 N.W.2d 39 (1961)

BENNER TEA COMPANY, Appellee, v. IOWA STATE TAX COMMISSION, State of Iowa; John J. O'Connor, Chairman and Member, Iowa State Tax Commission; Leon N. Miller, Vice-Chairman and Member, Iowa State Tax Commission; and A. L. George, Member, Iowa State Tax Commission, Appellants.

Supreme Court of Iowa.

May 2, 1961.


Attorney(s) appearing for the Case

Evan L. Hultman, Atty. Gen., and Gary S. Gill, Special Asst. Atty. Gen., for appellants.

Dailey & Dailey, Burlington, and Whitfield, Musgrave, Selvy, Fillmore & Kelly, Des Moines, for appellee.


GARFIELD, Chief Justice.

The question presented is whether, in computing the sales tax due the state, a retailer is entitled to deduct from its gross receipts, as discounts, the cost to it of S&H stamps given customers. We must disagree with the trial court's affirmative answer to this question.

The case is here upon appeal by the state tax commission, granted by us under rule 332, Rules of Civil Procedure, 58 I.C.A., from the trial court's adjudication...

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