Legal Opinion
Iowa AG Construction Co. v. Iowa State Board of Tax Review
Supreme Court of Iowa
Decided September 15, 2006No. 04-1836PublishedCited by 19 opinions
1Opinion of the Court
LAVORATO, Chief Justice.
Iowa Ag Construction Co., Inc. (Iowa Ag) and Iowa Select Farms, L.L.P. (Iowa Select) appeal from a district court decision affirming the decision of the Iowa State Board of Tax Review (Board). The Board held that property used in pork production was not exempt from Iowa sales or consumer use tax under Iowa Code section 422.45(26), (39) (2001). Because we agree with the conclusions the district court reached, we affirm.
I. Background Facts.
Iowa Ag constructed buildings for De-Coster Farms. Hog confinement buildings built by Iowa Ag were always owned by Austin J.…
2Cases cited11 opinions
- Mycogen Seeds v. SandsSupreme Court of Iowa · 2004
- Midwest Automotive III, LLC v. Iowa Department of TransportationSupreme Court of Iowa · 2002
- Dain Manufacturing Co. v. Iowa State Tax CommissionSupreme Court of Iowa · 1946
- Wal-Mart Stores, Inc. v. CaselmanSupreme Court of Iowa · 2003
- City of Marion v. Iowa Department of Revenue & FinanceSupreme Court of Iowa · 2002
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3Cited by19 opinions
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- The Sherwin-williams Company Vs. Iowa Department Of RevenueSupreme Court of Iowa · 2010
- KFC Corporation Vs. Iowa Department Of RevenueSupreme Court of Iowa · 2010
- Office of Consumer Advocate v. Iowa Utilities BoardSupreme Court of Iowa · 2008
- Lowe's Home Centers, LLC v. Iowa Dept of Revenue and Courtney M. Kay-DeckerSupreme Court of Iowa · 2018
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