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SHERWIN-WILLIAMS CO. v. DEPT. OF REVENUE

No. 07-1534.

789 N.W.2d 417 (2010)

THE SHERWIN-WILLIAMS COMPANY, Appellee, v. IOWA DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Iowa.

October 8, 2010.

Attorney(s) appearing for the Case

Thomas J. Miller , Attorney General, and Marcia E. Mason , Assistant Attorney General, for appellant.

Bruce W. Baker of Nyemaster, Goode, West, Hansell & O'Brien, P.C., Des Moines , and John A. Panno , Joseph F. Timmons , and Laura T. Gorjanc of The Sherwin-Williams Company, Cleveland, Ohio, for appellee.

TERNUS, Chief Justice.

The appellee, The Sherwin-Williams Company, paid Iowa use tax on certain machines used in its Iowa retail outlets to mix base paint with colorant. The appellant, Iowa Department of Revenue, denied Sherwin-Williams' refund claim for these taxes, refusing to apply the so-called manufacturing exemption set forth in Iowa Code section 422.45(27)(a)(1) (1999).1 On judicial...

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