NORTH STAR STEEL v. IOWA DEPT. OF REVENUE

No. 84-1870.

380 N.W.2d 677 (1986)

NORTH STAR STEEL CO., Appellee, v. IOWA DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Iowa.

January 15, 1986.


Attorney(s) appearing for the Case

Thomas J. Miller, Atty. Gen., Harry M. Griger, Sp. Asst. Atty. Gen., and Thomas M. Donahue, Asst. Atty. Gen., for appellant.

F. Richard Lyford and Barbara G. Barrett, of Dickinson, Throckmorton, Parker, Mannheimer & Raife, Des Moines, for appellee.

Considered by REYNOLDSON, C.J., and UHLENHOPP, McCORMICK, SCHULTZ, and WOLLE, JJ.


WOLLE, Justice.

The Iowa Department of Revenue (department) contends that North Star Steel Company (North Star) must pay Iowa use tax on the refractory materials and carbon electrodes which it purchased for use in the production of steel in its electric arc furnace during the assessment period of October 1, 1977, through September 30, 1978. The final agency decision of the department upheld assessment of the use tax on...

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