Ramco, Inc. v. Director, Department of Revenue

LeGRAND, Justice.

This is a claim for refund of use tax paid under protest in the amount of $1,775.57 for the years 1968 through 1973. The trial court disallowed the claim and we affirm.

Rameo, Inc. is a corporation with its principal place of business in Cedar Rapids, Iowa. It owns a number of coin operated phonographs, commonly called juke boxes, which play records of musical selections *123upon deposit of a designated coin. Rameo purchases large quantities of records from out of the state for use in these machines. These are the purchases upon which the disputed use tax was paid.

Rameo claims…