Legal Opinion
Qwest Corporation v. Iowa State Board of Tax Review
Supreme Court of Iowa
Decided April 12, 2013No. 11–1543PublishedCited by 21 opinions
1Opinion of the Court
MANSFIELD, Justice.
This administrative review proceeding requires us to decide whether imposing a *551tax on the Iowa-based personal property of incumbent local exchange carriers, but not on that of competitive long distance and wireless service providers, violates article I, section 6 of the Iowa Constitution. We conclude it does not. The differential tax treatment of these enterprises is rationally related to legitimate state interests in encouraging the development of new competitive telecommunications infrastructure, while raising revenue from those providers that historically had a regulated…
2Cases cited37 opinions
- Federal Communications Commission v. Beach Communications, Inc.Supreme Court of the United States · 1993
- Eastman Kodak Co. v. Image Technical Services, Inc.Supreme Court of the United States · 1992
- Nordlinger v. HahnSupreme Court of the United States · 1992
- Allegheny Pittsburgh Coal Co. v. Commission of Webster Cty.Supreme Court of the United States · 1989
- Armour v. City of IndianapolisSupreme Court of the United States · 2012
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3Cited by21 opinions
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- AFSCME Iowa Council 61 v. State of Iowa and Iowa Public Employment Relations BoardSupreme Court of Iowa · 2019
- Lowe's Home Centers, LLC v. Iowa Dept of Revenue and Courtney M. Kay-DeckerSupreme Court of Iowa · 2018
- State of Iowa v. Jane DoeSupreme Court of Iowa · 2019
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