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KTVO, INC. v. BAIR

No. 2-58653.

255 N.W.2d 111 (1977)

KTVO, INC., a Nevada Corporation, and KBIZ, Inc., an Iowa Corporation, Appellees, v. G. D. BAIR, Director, Iowa Department of Revenue, Appellant.

Supreme Court of Iowa.

June 29, 1977.

Attorney(s) appearing for the Case

Richard C. Turner, Atty. Gen., George W. Murray, Special Asst. Atty. Gen., and Harry M. Griger, Asst. Atty. Gen., for appellant.

James W. Hall and Robert O. Daniel, of Shuttleworth & Ingersoll, Cedar Rapids, for appellees.

Heard by MOORE, C. J., and RAWLINGS, LeGRAND, REYNOLDSON and McCORMICK, JJ.

McCORMICK, Justice.

The question here is whether payments made by Iowa broadcasters to television and radio syndicators for limited use of recorded programs are subject to Iowa use tax. The trial court held they are not. We affirm.

Plaintiff KTVO, Inc. is an Ottumwa (and Kirksville, Missouri) television station, affiliated with the ABC network. Plaintiff KBIZ, Inc. is an Ottumwa radio station, affiliated with CBS. These stations carry network programs, live...

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