Iowa Network Services, Inc. v. Iowa Department of Revenue

APPEL, Justice.

Iowa Network Services, Inc. (INS), a competitive long distance telephone provider, seeks a refund for sales and use taxes it paid on purchases of computer equipment over the course of several years. The Iowa Department of Revenue denied the refund. INS sought judicial review of the final agency action in the district court. The district court affirmed the decision of the department, and INS appealed. After a review of the record in this case, we affirm the decision of the district court.

I. Factual and Procedural History.

INS is an Iowa telephone company with its principal place…