MASON, Justice.
Plaintiff-appellee, Dodgen Industries, Inc., an Iowa corporation doing business in Humboldt, protested an assessment of retail sales tax and penalty on sales of specially constructed truck bodies sold to out-of-state purchaser for use outside the state of Iowa. After defendant-appellant, Iowa State Tax Commission, upheld said assessment, Dodgen appealed to the Humboldt County district court seeking to have the assessment set aside. From a judgment...
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