Legal Opinion
Ballstadt v. Iowa Department of Revenue
Supreme Court of Iowa
Decided May 22, 1985No. 84-1089PublishedCited by 7 opinions
1Opinion of the Court
LARSON, Justice.
In 1981, the plaintiff, Lynn C. Ballstadt, purchased a new Peterbilt truck-tractor from a Sioux City, Iowa, dealer. He immediately signed an “Independent Contractor Agreement” with BN Transport, Inc., Denver, Colorado, which provided in part that BN Transport “shall have the right to exercise exclusive possession and control over the leased [tractor] during the term of this lease.”
The Iowa Department of Revenue attempted to impose a use tax on Ballstadt’s purchase of the tractor under Iowa Code section 423.2 (1981). Ballstadt claimed the purchase was exempt under Iowa Code…
2Cases cited8 opinions
- American Home Products Corp. v. Iowa State Board of Tax ReviewSupreme Court of Iowa · 1981
- Bruce Motor Freight, Inc. v. LauterbachSupreme Court of Iowa · 1956
- Iowa Methodist Hospital v. Board of ReviewSupreme Court of Iowa · 1977
- Kartridg Pak Co. v. Department of RevenueSupreme Court of Iowa · 1985
- Riis v. DayMontana Supreme Court · 1980
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- In Re the State Sales & Use Tax Liability of Pam Oil, Inc.South Dakota Supreme Court · 1990
- Lowe's Home Centers, LLC v. Iowa Dept of Revenue and Courtney M. Kay-DeckerSupreme Court of Iowa · 2018
- Heartland Lysine, Inc. v. State, Department of Revenue & FinanceSupreme Court of Iowa · 1993
- North Star Steel Co. v. Iowa Department of RevenueSupreme Court of Iowa · 1986
- Iannone v. Iowa Department of Revenue & FinanceSupreme Court of Iowa · 2002
2 more not listed; retrieve them via the Exa API.