In Re Adoption of Chinn

This is an appeal from a district court judgment reversing the action of the Iowa State Tax Commission confirming an additional sales tax assessment against plaintiff on transportation charges made and collected by it for delivery of ready mixed concrete to its customers. The dispute revolves around the sales arrangements, the sales tax provisions, and Tax Commission rules relating thereto. The trial court, in effect, held that under the record separate sales of ready mixed concrete and of transportation services were disclosed, and that under section 422.45(2) the transportation services were exempt from the state sales tax. We agree with the trial court.