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HEARTLAND LYSINE v. DEPT. OF REV. & FIN.

No. 92-430.

503 N.W.2d 587 (1993)

HEARTLAND LYSINE, INC., Appellant, v. STATE OF IOWA, DEPARTMENT OF REVENUE AND FINANCE, Appellee.

Supreme Court of Iowa.

July 21, 1993.

Attorney(s) appearing for the Case

David J. Hester and Gayla R. Harrison of Johnson, Hester & Walter, Ottumwa, for appellant.

Bonnie J. Campbell, Atty. Gen., Harry M. Griger, Sp. Asst. Atty. Gen., and Valencia Voyd McCown, Asst. Atty. Gen., for appellee.

Considered by McGIVERIN, C.J., and CARTER, NEUMAN, SNELL, and ANDREASEN, JJ.

NEUMAN, Justice.

This is a taxpayer's challenge to the imposition of use taxes on electrical equipment purchased for its plant in Eddyville, Iowa. The taxpayer claims that the equipment taxed is essential to the processing of its product and, therefore, exempt under Iowa Code section 423.4 (1987). The district court upheld the tax on judicial review. We affirm.

Appellant Heartland Lysine, Inc. is one of only two...

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