Ernst v. Iowa Department of Revenue (In Re Hubs Repair Shop, Inc.)

FINDINGS OF FACT, CONCLUSIONS OF LAW AND ORDERS, with Memorandum

WILLIAM W. THINNES, Bankruptcy Judge.

The matters before the Court involve the determination of whether the bankruptcy liquidation sales of the Debtors’ tangible personal property held by the Trustee are subject to Iowa retail sales tax. The parties submitted briefs but waived oral argument. The matters were taken under advisement and the Court, having been fully advised, now makes the following Findings of Fact, Conclusions of Law and Orders:

FINDINGS OF FACT

IN RE HUBS REPAIR SHOP, INC.

1.The bankruptcy proceedings in this matter…