HARRIS, Judge.
The question involves a tax on the purchase of machinery. Orders were placed from out-of-state vendors prior to the effective date of a sales and use tax increase; delivery was made after the increase. The district court determined that the transaction was taxable at the increased rate. We reverse and remand.
The Iowa legislature increased the Iowa sales and use tax from three percent to four percent, effective March 1, 1983. Plaintiff Caterpillar...
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