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WAKONDA CLUB v. STATE BD. OF TAX REVIEW

No. 88-1278.

444 N.W.2d 490 (1989)

WAKONDA CLUB, Appellant, v. IOWA STATE BOARD OF TAX REVIEW, Appellee.

Supreme Court of Iowa.

August 16, 1989.

Attorney(s) appearing for the Case

Mark R. Schuling of Brick, Seckington, Bowers, Swartz & Gentry, P.C., Des Moines, for appellant.

Thomas J. Miller, Atty. Gen., Harry Griger, Sp. Asst. Atty. Gen., and Lucille M. Hardy, Asst. Atty. Gen., for appellee.

Considered by McGIVERIN, C.J., and HARRIS, SCHULTZ, CARTER and SNELL, JJ.

HARRIS, Justice.

The question is whether state sales tax is due on a special assessment issued by the plaintiff country club to collect $2 million from its members for construction and remodeling of facilities. As the trial court correctly held, the answer is yes.

Plaintiff Wakonda Club (the club) is a golf and country club in Des Moines. Club members pay an initiation fee and monthly membership dues. Different fees and dues are paid by members who wish to...

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