North Star Steel Co. v. Iowa Department of Revenue

WOLLE, Justice.

The Iowa Department of Revenue (department) contends that North Star Steel Company (North Star) must pay Iowa use tax on the refractory materials and carbon electrodes which it purchased for use in the production of steel in its electric arc furnace during the assessment period of October 1, 1977, through September 30, 1978. The final agency decision of the depart ment upheld assessment of the use tax on the furnace materials. The district court on judicial review of that agency decision determined that the refractory materials but not the electrodes were subject to the use…