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HY-VEE FOOD STORES v. DEPT. OF REVENUE

No. 84-1924.

379 N.W.2d 37 (1985)

HY-VEE FOOD STORES, INC., Petitioner/Cross-Appellant, v. IOWA DEPARTMENT OF REVENUE, Gerald D. Bair, Director of the Iowa Department of Revenue, and the State of Iowa, Respondent/Appellant.

Court of Appeals of Iowa.

October 29, 1985.

Attorney(s) appearing for the Case

Thomas J. Miller, Atty. Gen., and Thomas M. Donahue, Asst. Atty. Gen., for respondent/appellant.

James D. Meyer of the Meyer Law Firm, Chariton, for petitioner/cross-appellant.

Heard by OXBERGER, C.J., and SNELL and SACKETT, JJ.

SNELL, Judge.

In 1981 petitioner Hy-Vee Food Stores, Inc. sought a $166,979 refund for sales tax paid on gas and electricity used by thirty-five pieces of grocery store equipment that Hy-Vee believed fell within the statutory exemption in 730 Iowa Admin.Code sections 17.3 and 18.29 (422, 423) for equipment used in processing. The Iowa Department of Revenue (hereinafter Department) denied Hy-Vee's claim for the refund in...

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