DIAL CORP. v. IOWA DEPT. OF REVENUE

No. 99-1393.

634 N.W.2d 643 (2001)

The DIAL CORPORATION, Appellant, v. IOWA DEPARTMENT OF REVENUE and Finance, Appellee.

Supreme Court of Iowa.

October 10, 2001.


Attorney(s) appearing for the Case

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

Thomas J. Miller, Attorney General, Harry M. Griger, Special Assistant Attorney General and Marcia Mason, Assistant Attorney General, for appellee.


NEUMAN, Justice.

This appeal by The Dial Corporation concerns sales and use taxes imposed by the Iowa Department of Revenue for the period January 1, 1989 through September 3, 1993. The district court, on review of agency action under Iowa Code chapter 17A (1999), affirmed most but not all of the department's assessment. On the company's appeal, and the department's cross-appeal, we now affirm in part, reverse in part, and remand for a corrected judgment.

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