Dodgen Industries, Inc. v. Iowa State Tax Commission

MASON, Justice.

Plaintiff-appellee, Dodgen Industries, Inc., an Iowa corporation doing business in Humboldt, protested an assessment of retail sales tax and penalty on sales of specially constructed truck bodies sold to out-of-state purchaser for use outside the state of Iowa. After defendant-appellant, Iowa State Tax Commission, upheld said assessment, Dod-gen appealed to the Humboldt County district court seeking to have the assessment set aside. From a judgment and decree favorable to Dodgen, State Tax Commission appeals to this court.

Validity of the tax assessment presents two issues,…