Sz Enterprises, LLC D/B/A Eagle Point Solar v. Iowa Utilities Board, a Division of the Department of Commerce, State of Iowa

APPEL, Justice.

In this case, we consider whether SZ Enterprises, LLC, d/b/a Eagle Point Solar (Eagle Point) may enter into a long term *444financing agreement related to the construction of a solar energy system on the property of the city of Dubuque under which the city would purchase from Eagle Point, on a per kilowatt hour (kWh) basis, all of the electricity generated by the system. Prior to proceeding with the project, Eagle Point sought a declaratory ruling from the Iowa Utilities Board (the IUB) that under the proposed agreement (1) Eagle Point would not be a “public utility” under Iowa…