Inter-State Nurseries, Inc. v. Iowa Department of Revenue

RAWLINGS, Justice.

By action in equity, Inter-State Nurseries, an Iowa corporation, doing business in Hamburg, challenges a State Tax Commission deficiency use tax assessment, defendant being now identified as Department of Revenue. (Chapter 342, Acts of Sixty-Second General Assembly) Trial court sustained the assessment and plaintiff appeals. We affirm.

Appellant is a retail horticultural nursery conducting most of its business by mail. The record discloses over 99% of Inter-State’s sales are generated from spring and fall distributed catalogues and flyers.

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