GOOD'S FURNITURE v. IOWA STATE BD. OF TAX

No. 85-827.

382 N.W.2d 145 (1986)

GOOD'S FURNITURE HOUSE, INC., Appellant, v. IOWA STATE BOARD OF TAX REVIEW, Appellee.

Supreme Court of Iowa.

February 19, 1986.


Attorney(s) appearing for the Case

Terry C. Hancock and Sheila K. Tipton, of Bradshaw, Fowler, Proctor & Fairgrave, Des Moines, and David L. Higgs and Dean B. Rhoads, of Sutkowski & Washkuhn Associates, Peoria, Ill., for appellant.

Thomas J. Miller, Atty. Gen., Harry M. Griger, Sp. Asst. Atty. Gen., and Marcia Mason, Asst. Atty. Gen., for appellee.

Considered by REYNOLDSON, C.J., and HARRIS, McGIVERIN, SCHULTZ, and WOLLE, JJ.


WOLLE, Justice.

The Iowa use tax statute which we here construe obligates certain retailers to collect from their customers the tax owed to the Iowa Department of Revenue (department) on sales of tangible personal property used in Iowa. Iowa Code § 423.9 (1983) (all references are to the 1983 Iowa Code). The definitional section of the statute describes activities which obligate retailers to collect use tax. Iowa Code §§ 423.1(5), (6) (defining "[r...

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