Iowa Network Services, Inc. Vs. Iowa Department Of Revenue

IN THE SUPREME COURT OF IOWA No. 09–0166 Filed July 2, 2010 IOWA NETWORK SERVICES, INC., Appellant, vs. IOWA DEPARTMENT OF REVENUE, Appellee. Appeal from the Iowa District Court for Polk County, Donna L. Paulsen, Judge. Competitive long distance telephone provider seeks refund for sales and use tax paid on purchases of computer equipment. AFFIRMED. Bruce W. Baker, Denise M. Ment, and Dwayne Vande Krol of Nyemaster, Goode, West, Hansell & O’Brien, P.C., Des Moines, for appellant. Thomas J. Miller, Attorney General, and James D. Miller, Assistant Attorney General, for appellee. 2 APPEL,…