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ASSOCIATED GENERAL CONTRACTORS v. STATE TAX COM'N

No. 50898.

123 N.W.2d 922 (1963)

ASSOCIATED GENERAL CONTRACTORS OF IOWA, Plaintiff, v. STATE TAX COMMISSION, Andrew L. George, Chairman, X. T. Prentis, Vice Chairman, John J. O'Connor, Member, Defendant-Appellee, Kaser Construction Company, Intervenor-Appellant.

Supreme Court of Iowa.

October 15, 1963.

Attorney(s) appearing for the Case

Ross H. Sidney and Thomas W. Carpenter, of Austin, Grefe & Sidney, Des Moines, for intervenor-appellant.

Evan L. Hultman, George W. Murray, John M. Stull and Jerry L. Jones, Des Moines, for defendant-appellee.

THORNTON, Justice.

The trial court held the sales tax assessment, as redetermined, is valid and intervenor is liable for the tax in the sum of $47,121.67, with interest from the date of the decree.

The assessment was based on the theory the activities of intervenor in preparing asphaltic concrete for use and using the same in fulfilling paving contracts makes such a retail sale as the same is defined in section 422.42(11), Code of Iowa, 1958, I.C.A. (This...

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