Lowe's Home Centers, LLC
v.
Iowa Dept of Revenue and Courtney M. Kay-Decker
Lowe’s appeals the district court’s ruling on judicial review that upheld the Iowa Department of Revenue’s assessment of taxes on the labor Lowe’s provided in connection with the installation of windows, doors, sinks, vanities, home appliances, and other household fixtures. Lowe’s argues that Iowa’s sales-tax statute does not require the collection of taxes on labor in this context, one of the listed exemptions to the sales-tax statute specifically prohibits this tax collection, and the published guidance from the Department makes it clear the tax should not be collected.
Appellant
Lowe's Home Centers, LLC
Appellee
Iowa Dept of Revenue and Courtney M. Kay-Decker
Attorneys for the Appellant
Allison M. Heffern, Desiree Kilburg
E. Kendrick Smith
Attorney for the Appellee
James D. Miller and Hristo Chaprazov, Assistant Attorneys General
Supreme Court
Oral Argument Schedule
15-15-5
Oct 17, 2018 9:00 AM
