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Case No. 18-0097

Lowe's Home Centers, LLC
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.

Trial Court Case No.:


Lowe's Home Centers, LLC


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


Oct 17, 2018 9:00 AM


Supreme Court Opinion

Opinion Number:
Date Published:
Dec 14, 2018
Date Amended:
Mar 07, 2019

View archived opinions from prior to November 2017

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