No. 02-0939.

666 N.W.2d 587 (2003)

CITY OF SIOUX CITY, A municipal corporation, Appellant, v. IOWA DEPARTMENT OF REVENUE & FINANCE, Appellee.

Supreme Court of Iowa.

July 16, 2003.

Attorney(s) appearing for the Case

James L. Abshier, City Attorney, Sioux City, for appellant.

Thomas J. Miller, Attorney General, and Lucille M. Hardy, Assistant Attorney General, for appellee.

STREIT, Justice.

"Life is like a sewer—what you get out of it depends on what you put into it."1 The City of Sioux City claims what you put into a sewer determines if sales tax should be paid on it. The city presents the question: Do "sewage services" include the collection of rainwater? The Iowa Department of Revenue and Finance says "yes." It collected five years of back sales taxes on gross receipts for rainwater collection services...

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