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KAY-DECKER v. IOWA STATE BD. OF TAX REVIEW

No. 13-0925.

857 N.W.2d 216 (2014)

Courtney M. KAY-DECKER, Director, Iowa Department of Revenue, Appellant, v. IOWA STATE BOARD OF TAX REVIEW and Cable One, Inc., Appellees.

Supreme Court of Iowa.

December 19, 2014.

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.

Bryan S. Witherwax of Witherwax Law, P.C., West Des Moines, for appellee Iowa State Board of Tax Review.

Chérie R. Kiser of Cahill Gordon & Reindel, LLP, Washington, D.C., and Christopher E. James of Davis, Brown, Koehn, Shors & Roberts, P.C., Des Moines, for appellee Cable One, Inc.

This administrative review proceeding requires us to decide whether a company providing Voice over Internet Protocol (VoIP) service on cable wires in Iowa is subject to central assessment as a "telephone company operating a line in this state" or, otherwise stated, a company "that ... operates ... any ... telephone line." Iowa...

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