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CORNING LABORATORIES v. IOWA STATE DEPT., ETC.

No. 61013.

270 N.W.2d 463 (1978)

CORNING LABORATORIES, INC., Appellee, v. IOWA STATE DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Iowa.

October 18, 1978.

Attorney(s) appearing for the Case

Richard C. Turner, Atty. Gen., George W. Murray, Sp. Asst. Atty. Gen., and Beth S. Kerwin, Asst. Atty. Gen., for appellant.

Nyemaster, Goode, McLaughlin, Emery & O'Brien, Des Moines, for appellee.

Considered en banc.

LeGRAND, Justice.

This litigation was brought to decide if Corning Laboratories, Inc. (hereafter called Corning) is liable for sales tax on certain services performed for out-of-state customers. The trial court found in favor of Corning, and the Iowa Department of Revenue (hereafter the Department) appeals. We reverse and remand.

Corning is an Iowa corporation which owns and operates a testing laboratory in Cedar Falls. It manufactures sulfation

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