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AMERICAN COLLEGE TESTING PROGRAM, INC. v. FORST

No. 54195.

182 N.W.2d 826 (1970)

AMERICAN COLLEGE TESTING PROGRAM, INC., Appellant, v. William H. FORST, as Director of the Department of Revenue of the State of Iowa, Appellee.

Supreme Court of Iowa.

December 15, 1970.

Attorney(s) appearing for the Case

Robert W. Jansen, of Trott & Jansen, Iowa City, and John R. Mackaman, of Dickinson, Throckmorton, Parker, Mannheimer & Raife, Des Moines, for appellant.

Richard C. Turner, Atty. Gen., and Stephen J. Peetosa, Asst. Atty. Gen., for appellee.

STUART, Justice.

This is an action for a declaratory judgment. The only issue presented on this appeal is whether plaintiff is exempt from the payment of sales and use tax as a "private nonprofit educational institution" under the provisions of section 422.45 subsection 8, 1966 Code as amended by chapter 349, Acts of the 62nd General Assembly. The trial court denied the exemption. We affirm.

American College Testing Program, Inc. (ACT) is a corporation not...

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