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AOL LLC v. IOWA DEPT. OF REVENUE

No. 07-1792.

771 N.W.2d 404 (2009)

AOL LLC, Appellee, v. IOWA DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Iowa.

August 21, 2009.

Attorney(s) appearing for the Case

Thomas J. Miller, Attorney General, Marcia Mason and James D. Miller, Assistant Attorneys General, for appellant.

Bruce W. Baker of Nyemaster, Goode, West, Hansell & O'Brien, P.C., Des Moines, and Peter J. Brann, Martin I. Eisenstein and David Swetnam-Burland of Brann & Isaacson, Lewiston, ME, for appellee.

APPEL, Justice.

This case involves the question of whether the State of Iowa may impose sales tax on internet services provided by America Online, LLC (AOL) to its Iowa customers. The parties disagree as to whether the applicable administrative rule requires the origin and terminus of the communication to occur in Iowa in order for AOL's gross receipts to be taxable and whether AOL's service met this requirement. While the department found AOL subject to state sales...

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