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DUBUQUE CASINO BELLE, INC. v. BAIR

No. 96-38.

562 N.W.2d 605 (1997)

DUBUQUE CASINO BELLE, INC., Appellant, v. G.D. BAIR, Director, Iowa Department of Revenue and Finance, Appellee.

Supreme Court of Iowa.

As Amended on Denial of Rehearing March 16, 1997.

Attorney(s) appearing for the Case

Stephen J. Juergens, Mark J. Willging, and Norman J. Wangberg of Fuerste, Carew, Coyle, Juergens & Sudmeier, P.C., Dubuque, for appellant.

Thomas J. Miller, Attorney General, Harry M. Griger, Special Assistant Attorney General, and Valencia Voyd McCown, Assistant Attorney General, for appellee.

Considered by McGIVERIN, C.J., and LARSON, LAVORATO, NEUMAN, and ANDREASEN, JJ.

ANDREASEN, Justice.

Dubuque Casino Belle, Inc. purchased an excursion gambling boat, along with its necessary equipment and supplies, in Florida. After the boat was delivered to Dubuque, Iowa, and the gambling excursions began, the Iowa Department of Revenue and Finance (Department) imposed a use tax of $404,140.38 on Dubuque Casino Belle. It paid the tax, but then filed a claim for a refund, alleging that Iowa Code section 99F.10(6) (1991) exempted it from any use...

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