Atlantic Bottling Co. v. Iowa Department of Revenue

WOLLE, Justice.

This judicial review proceeding concerns a use tax assessment and penalty imposed by the Iowa Department of Revenue (department) upon protestor Atlantic Bottling Company (Atlantic Bottling) for taxes unpaid during a four-year period. The final agency decision of the department upheld the assessment in its entirety. The district court on judicial review overturned a major part of the assessment, and the department appeals. We reverse, thereby reinstating the final agency decision which upheld the entire assessment.

Atlantic Bottling, located in Atlantic, Iowa, is in the business…