Legal Opinion
Iowa Auto Dealers Ass'n v. Iowa Department of Revenue
Supreme Court of Iowa
Decided February 18, 1981No. 64362PublishedCited by 47 opinions
1Opinion of the Court
McCORMICK, Justice.
The determinative question here is whether used car dealers are required to pay sales tax on automobile repair services performed on used cars owned and held by them for sale. The district court held that a portion of an Iowa Department of Revenue rule implementing such a requirement was unreasonable and exceeded the department’s authority. The court awarded attorney fees to the car dealers. The department and its director have appealed the judgment invalidating the subrule, and the car dealers have cross-appealed to challenge the sufficiency of the fee award. We reverse on…
2Cases cited14 opinions
- McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
- Doe v. RaySupreme Court of Iowa · 1977
- Merriwether v. StateSupreme Court of Alabama · 1949
- Schmitt v. Iowa Department of Social ServicesSupreme Court of Iowa · 1978
- Fischer Artificial Ice & Cold Storage Co. v. Iowa State Tax CommissionSupreme Court of Iowa · 1957
9 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- Miller v. Westfield Insurance Co.Supreme Court of Iowa · 2000
- Nash Finch Co. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1981
- State v. AhitowSupreme Court of Iowa · 1996
- Mall Real Estate, L.L.C., an Iowa Limited Liability Company v. City of Hamburg, an Iowa Municipal CorporationSupreme Court of Iowa · 2012
- In the Interest of G.J.A.Supreme Court of Iowa · 1996
42 more not listed; retrieve them via the Exa API.