Kartridg Pak Co. v. Department of Revenue

McGIVERIN, Justice.

Petitioner, The Kartridg Pak Co., appeals from the district court’s affirmance on judicial review of respondent Iowa department of revenue’s assessment of tax on raw materials used by Kartridg Pak in the manufacture of meat packaging machines. We affirm.

On appeal, Kartridg Pak contends (1) that no statute imposes the tax here assessed with the necessary specificity, and (2) that the assessment violates the Commerce Clause, art. I, § 8, cl. 3, of the United States Constitution. We find no merit in either contention.

There is little dispute as to the facts of this case.…