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SO. SIOUX CTY. RURAL WATER v. DEPT. OF REV.

No. 85-848.

383 N.W.2d 585 (1986)

SOUTHERN SIOUX COUNTY RURAL WATER SYSTEM, INC., Appellant, v. IOWA DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Iowa.

March 19, 1986.

Attorney(s) appearing for the Case

Terry Huitink, Ireton, for appellant.

Thomas J. Miller, Atty. Gen., Harry M. Griger, Sp. Asst. Atty. Gen., and Gerald A. Kuehn, Asst. Atty. Gen., for appellee.

Considered by UHLENHOPP, P.J., and HARRIS, McGIVERIN, WOLLE and LAVORATO, JJ.

McGIVERIN, Justice.

The questions involved here arose in connection with a decision by respondent Iowa Department of Revenue to deny a refund claim filed by petitioner Southern Sioux County Rural Water System, Inc., for sales tax paid on the purchase of electricity used in its business. The department ruled that certain steps of petitioner's water treatment and movement operations did not constitute "processing," and, therefore, the electricity purchased for use in...

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