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State Courts -
Iowa - September 8 - September 15, 2006
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Iowa Ag Constr. Co. v. Iowa Bd. of Tax Review, No. 72 / 04-1836,
SUPREME COURT OF IOWA, September 15, 2006, Filed
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Overview: Affirmation of Board of Tax Review's assessment of taxpayers' hog confinement buildings was proper as nursery flooring, concrete slats, exhaust fans, curtains, curtain controllers, curtain machines, washers, dryers, refrigerators, and mowers were not exempt from Iowa sales/use tax under former Iowa Code § 422.45 (26), (39).
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