State v. Kluge

Michael Kluge appeals his conviction, following a jury trial, for second-degree theft as a habitual offender, in violation of Iowa Code sections 714.1(2), 714.2(2) and 902.8 (2001), contending the court erred in instructing the jury it could include sales tax as part of the value of the stolen property. We hold, under these facts, that sales tax should not have been considered as part of the “value” of the stolen item. Because it is possible the jury included sales tax and that inclusion may have raised the level of crime from an aggravated misdemeanor to a class “D” felony, we must affirm…