North Star Steel v. Iowa Dept. of Revenue Book Reviews

North Star Steel v. Iowa Dept. of Revenue by Supreme Court Of Iowa. Book Summary

The Iowa Department of Revenue (department) contends that North Star Steel Company (North Star) must pay Iowa use tax on the refractory materials and carbon electrodes which it purchased for use in the production of steel in its electric arc furnace during the assessment period of October 1, 1977, through September 30, 1978. The final agency decision of the [380 NW2d Page 678] department upheld assessment of the use tax on the furnace materials. The district court on judicial review of that agency decision determined that the refractory materials but not the electrodes were subject to the use tax, and both parties have appealed. We conclude that the department applied an incorrect legal standard, a ""primary use"" test, in deciding that the materials were subject to use tax. North Star established as a matter of law that both the refractory materials and carbon electrodes were exempt from the use tax because they were used in ""processing"" as that term is defined in Iowa Code section 423.1(1)(a) (1977). (All statutory references herein are to the 1977 Code of Iowa, unless otherwise indicated.) Consequently, we affirm on the department's appeal and reverse on North Star's cross appeal.

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North Star Steel v. Iowa Dept. of Revenue (Supreme Court Of Iowa.) Book Reviews 2024

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