Corning Laboratories, Inc. v. Iowa State Department of Revenue

LeGRAND, Justice.

This litigation was brought to decide if Corning Laboratories, Inc. (hereafter called Corning) is liable for sales tax on certain services performed for out-of-state customers. The trial court found in favor of Corning, and the Iowa Department of Revenue (hereafter the Department) appeals. We reverse and remand.

Corning is an Iowa corporation which owns and operates a testing laboratory in Cedar Falls. It manufactures sulfation *464plates which are chemically coated and thereafter exposed to the air to determine the atmospheric concentration of sulphur dioxide. It also conducts an…