Legal Opinion
Lscp, Lllp v. Courtney M. Kay-Decker, Director, Iowa Department of Revenue
Supreme Court of Iowa
Decided April 10, 2015No. 14–0494PublishedCited by 29 opinions
1Opinion of the Court
HECHT, Justice.
Iowa taxes the delivery of natural gas at variable tax rates depending on volume and the taxpayer’s geographic location within the state. In this appeal, we confront several constitutional challenges to that statutory framework.
I. Background Facts and Proceedings.
LSCP, LLLP 1 operates an ethanol manufacturing plant near Marcus, Iowa. Operations began in April 2003. The ethanol LSCP manufactures at its Marcus plant is sold primarily through a marketing firm for use as fuel. LSCP also produces several ethanol byproducts, all of which are marketed for use as feed for livestock.
LSCP…
2Cases cited56 opinions
- Hunt v. Washington State Apple Advertising CommissionSupreme Court of the United States · 1977
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Pike v. Bruce Church, Inc.Supreme Court of the United States · 1970
- City of New Orleans v. DukesSupreme Court of the United States · 1976
- Nordlinger v. HahnSupreme Court of the United States · 1992
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3Cited by29 opinions
- John Baker and Valerie Baker v. City of Iowa City, Iowa and Iowa City Human Rights CommissionSupreme Court of Iowa · 2015
- AFSCME Iowa Council 61 v. State of Iowa and Iowa Public Employment Relations BoardSupreme Court of Iowa · 2019
- Lowe's Home Centers, LLC v. Iowa Dept of Revenue and Courtney M. Kay-DeckerSupreme Court of Iowa · 2018
- State of Iowa v. Jane DoeSupreme Court of Iowa · 2019
- Tyler v. Iowa Department of RevenueSupreme Court of Iowa · 2017
24 more not listed; retrieve them via the Exa API.