Good's Furniture House, Inc. v. Iowa State Board of Tax Review

WOLLE, Justice.

The Iowa use tax statute which we here construe obligates certain retailers to collect from their customers the tax owed to the Iowa Department of Revenue (department) on sales of tangible personal property used in Iowa. Iowa Code § 423.9 (1983) (all references are to the 1983 Iowa Code). The definitional section of the statute describes activities which obligate retailers to collect use tax. Iowa Code §§ 423.1(5), (6) (defining “[r]etailer” and “[rjetailer maintaining a place of business in this state”). Petitioner Good’s Furniture House, Inc. (Good’s Furniture), an Illinois…