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LOWE'S HOME CENTERS v. IOWA DEPT. OF REV.

No. 18-0097.

921 N.W.2d 38 (2018)

LOWE'S HOME CENTERS, LLC, Appellant, v. IOWA DEPARTMENT OF REVENUE and Courtney M. Kay-Decker, Appellees.

Supreme Court of Iowa.

Filed December 14, 2018.

Attorney(s) appearing for the Case

E. Kendrick Smith of Jones Day, Atlanta, Georgia, and Allison M. Heffern and Desirée Kilburg of Shuttleworth & Ingersoll, Cedar Rapids, for appellant.

Thomas J. Miller , Attorney General, and Hristo Chaprazov and James D. Miller , Assistant Attorneys General, for appellee.

In this appeal, we must determine whether the Iowa Department of Revenue (the Department) erred by assessing sales tax on labor installing building components sold by Lowe's Home Centers, L.L.C. Iowa Code section 423.2(6) (2007) imposes sales tax on many services including "carpentry...

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