Dial Corp. v. Iowa Department of Revenue

NEUMAN, Justice.

This appeal by The Dial Corporation concerns sales and use taxes imposed by the Iowa Department of Revenue for the period January 1, 1989 through September 3, 1993. The district court, on review of agency action under Iowa Code chapter 17A (1999), affirmed most but not all of the department’s assessment. On the company’s appeal, and the department’s cross-appeal, we now affirm in part, reverse in part, and remand for a corrected judgment.

I. Background Facts and Proceedings.

Petitioner, The Dial Corporation, is an Arizona-based company that owns a food processing plant near Ft.…