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QWEST CORP. v. IOWA STATE BD. OF TAX REVIEW

No. 11-1543.

829 N.W.2d 550 (2013)

QWEST CORPORATION, Appellee, v. IOWA STATE BOARD OF TAX REVIEW, Appellant.

Supreme Court of Iowa.

April 12, 2013.

Attorney(s) appearing for the Case

Thomas J. Miller , Attorney General, Donald D. Stanley, Jr. , Special Assistant Attorney General, and James D. Miller , Assistant Attorney General, for appellant.

Bruce W. Baker of Nyemaster Goode, P.C., Des Moines , Richard G. Smith of Hawley Troxell Ennis & Hawley LLP, Boise, Idaho, and Roy A. Adkins , Denver, Colorado, for appellee.

MANSFIELD, Justice.

This administrative review proceeding requires us to decide whether imposing a tax on the Iowa-based personal property of incumbent local exchange carriers, but not on that of competitive long distance and wireless service providers, violates article I, section 6 of the Iowa Constitution. We conclude it does not. The differential tax treatment of these enterprises is rationally related to legitimate...

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