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Ackley Ackworth Adair Adel Afton Agency Ainsworth Akron Albert City Albia Albion Alburnett Alden Alexander Algona Alleman Allerton Allison Alta Alta Vista Alton Altoona Alvord Amana Ames Anamosa Andover Andrew Anita Ankeny Anthon Aplington Arcadia Archer Aredale Argyle Arion Arispe Arlington Armstrong Arnolds Park Arthur Ashton Aspinwall Atalissa Atkins Atlantic Auburn Audubon Aurelia Aurora Austinville Avoca Ayrshire

B

Badger Bagley Baldwin Bancroft Barnes City Barnum Batavia Battle Creek Baxter Bayard Beacon Beaman Beaver Bedford Belle Plaine Bellevue Belmond Bennett Benton Bernard Berwick Bettendorf Bevington Birmingham Blairsburg Blairstown Blakesburg Blanchard Blencoe Blockton Bloomfield Blue Grass Bode Bonaparte Bondurant Boone Booneville Bouton Boxholm Boyden Braddyville Bradford Bradgate Brandon Brayton Breda Bridgewater Brighton Bristow Britt Bronson Brooklyn Brunsville Bryant Buckeye Buckingham Buffalo Buffalo Center Burlington Burnside Burt Bussey

C

Calamus Callender Calmar Calumet Camanche Cambridge Cantril Carbon Carlisle Carpenter Carroll Carson Carter Lake Cascade Casey Castalia Castana Cedar Cedar Falls Cedar Rapids Center Junction Center Point Centerville Central City Chapin Chariton Charles City Charlotte Charter Oak Chatsworth Chelsea Cherokee Chester Chillicothe Churdan Cincinnati Clare Clarence Clarinda Clarion Clarksville Clear Lake Clearfield Cleghorn Clemons Clermont Climbing Hill Clinton Clio Clive Clutier Coggon Coin Colesburg Colfax College Springs Collins Colo Columbia Columbus City Columbus Junction Colwell Conesville Conrad Conroy Coon Rapids Cooper Coralville Corning Correctionville Corwith Corydon Coulter Council Bluffs Crawfordsville Crescent Cresco Creston Cromwell Crystal Lake Cumberland Cumming Curlew Cushing Cylinder

D

Dakota City Dallas Dallas Center Dana Danbury Danville Davenport Davis City Dawson Dayton De Soto De Witt Decatur Decorah Dedham Deep River Defiance Delaware Delhi Delmar Deloit Delta Denison Denmark Denver Derby Des Moines Dewar Dexter Diagonal Dickens Dike Dixon Dolliver Donahue Donnellson Doon Dorchester Douds Dougherty Dow City Dows Drakesville Dubuque Dumont Duncombe Dundee Dunkerton Dunlap Durango Durant Dyersville Dysart

E

Eagle Grove Earlham Earling Earlville Early Eddyville Edgewood Elberon Eldon Eldora Eldridge Elgin Elk Horn Elkader Elkhart Elkport Elliott Ellston Ellsworth Elma Ely Emerson Emmetsburg Epworth Essex Estherville Evansdale Everly Exira Exline

F

Fairbank Fairfax Fairfield Farley Farmersburg Farmington Farnhamville Farragut Fayette Fenton Ferguson Fertile Floris Floyd Fonda Fontanelle Forest City Fort Atkinson Fort Dodge Fort Madison Fostoria Fredericksburg Frederika Fremont Fruitland

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Galt Galva Garber Garden City Garden Grove Garnavillo Garner Garrison Garwin Geneva George Gibson Gifford Gilbert Gilbertville Gillett Grove Gilman Gilmore City Gladbrook Glenwood Glidden Goldfield Goodell Goose Lake Gowrie Graettinger Grafton Grand Junction Grand Mound Grand River Grandview Granger Grant Granville Gravity Gray Greeley Greene Greenfield Greenville Grimes Grinnell Griswold Grundy Center Guernsey Guthrie Center Guttenberg

H

Halbur Hamburg Hamilton Hamlin Hampton Hancock Hanlontown Harcourt Hardy Harlan Harper Harpers Ferry Harris Hartford Hartley Hartwick Harvey Hastings Havelock Haverhill Hawarden Hawkeye Hayesville Hazleton Hedrick Henderson Hiawatha Highlandville Hills Hillsboro Hinton Holland Holstein Holy Cross Homestead Honey Creek Hopkinton Hornick Hospers Houghton Hubbard Hudson Hull Humboldt Humeston Huxley

I

Ida Grove Imogene Independence Indianola Inwood Ionia Iowa City Iowa Falls Ira Ireton Irwin

J

Jamaica Janesville Jefferson Jesup Jewell Johnston Joice Jolley

K

Kalona Kamrar Kanawha Kellerton Kelley Kellogg Kensett Keokuk Keosauqua Keota Kesley Keswick Keystone Killduff Kimballton Kingsley Kirkman Kirkville Kiron Klemme Knierim Knoxville

L

La Motte La Porte City Lacona Ladora Lake City Lake Mills Lake Park Lake View Lakota Lamoni Lamont Lanesboro Langworthy Lansing Larchwood Larrabee Latimer Laurel Laurens Lawler Lawton Le Claire Le Grand Le Mars Ledyard Lehigh Leighton Leland Lenox Leon Lester Letts Lewis Liberty Center Libertyville Lidderdale Lime Springs Lincoln Linden Lineville Linn Grove Lisbon Liscomb Little Cedar Little Rock Little Sioux Livermore Lockridge Logan Lohrville Lone Rock Lone Tree Long Grove Lorimor Lost Nation Lovilia Low Moor Lowden Lu Verne Luana Lucas Luther Luxemburg Luzerne Lynnville Lytton

M

Macedonia Macksburg Madrid Magnolia Malcom Mallard Malvern Manchester Manilla Manly Manning Manson Mapleton Maquoketa Marathon Marble Rock Marcus Marengo Marion Marne Marquette Marshalltown Martelle Martensdale Martinsburg Mason City Masonville Massena Matlock Maurice Maxwell Maynard Mc Callsburg Mc Causland Mc Clelland Mc Gregor Mc Intire Mechanicsville Mediapolis Melbourne Melcher Melrose Melvin Menlo Meriden Merrill Meservey Middle Amana Middletown Miles Milford Millersburg Millerton Milo Milton Minburn Minden Mineola Mingo Missouri Valley Mitchellville Modale Mondamin Monmouth Monona Monroe Montezuma Monticello Montour Montpelier Montrose Moorhead Moorland Moravia Morley Morning Sun Morrison Moscow Moulton Mount Auburn Mount Ayr Mount Pleasant Mount Sterling Mount Union Mount Vernon Moville Murray Muscatine Mystic

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Nashua Nemaha Neola Nevada New Albin New Hampton New Hartford New Liberty New London New Market New Providence New Sharon New Vienna New Virginia Newell Newhall Newton Nichols Nodaway Nora Springs North Buena Vista North English North Liberty North Washington Northboro Northwood Norwalk Norway

O

Oakdale Oakland Oakville Ocheyedan Odebolt Oelwein Ogden Okoboji Olds Olin Ollie Onawa Onslow Oran Orange City Orchard Orient Osage Osceola Oskaloosa Ossian Otho Otley Oto Ottosen Ottumwa Oxford Oxford Junction Oyens

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Pacific Junction Packwood Palmer Palo Panama Panora Parkersburg Parnell Paton Patterson Paullina Pella Peosta Percival Perry Persia Peru Peterson Pierson Pilot Grove Pilot Mound Pisgah Plainfield Plano Pleasant Valley Pleasantville Plover Plymouth Pocahontas Polk City Pomeroy Popejoy Portsmouth Postville Prairie City Prairieburg Prescott Preston Primghar Princeton Prole Promise City Protivin Pulaski

Q

Quasqueton Quimby

R

Radcliffe Rake Ralston Randalia Randall Randolph Raymond Readlyn Reasnor Red Oak Redding Redfield Reinbeck Rembrandt Remsen Renwick Rhodes Riceville Richland Ricketts Ridgeway Ringsted Rippey Riverside Riverton Robins Rock Falls Rock Rapids Rock Valley Rockford Rockwell Rockwell City Rodney Roland Rolfe Rome Rose Hill Rowan Rowley Royal Rudd Runnells Russell Ruthven Rutland Ryan

S

Sabula Sac City Saint Ansgar Saint Anthony Saint Charles Saint Donatus Saint Lucas Saint Marys Saint Olaf Saint Paul Salem Salix Sanborn Scarville Schaller Schleswig Scranton Searsboro Selma Sergeant Bluff Seymour Shambaugh Shannon City Sharpsburg Sheffield Shelby Sheldahl Sheldon Shell Rock Shellsburg Shenandoah Sherrill Sibley Sidney Sigourney Silver City Sioux Center Sioux City Sioux Rapids Slater Sloan Smithland Soldier Solon Somers South Amana South English Spencer Sperry Spillville Spirit Lake Spragueville Springbrook Springville Stacyville Stanhope Stanley Stanton Stanwood State Center Steamboat Rock Stockport Stockton Storm Lake Story City Stout Stratford Strawberry Point Stuart Sully Sumner Superior Sutherland Swaledale Swan Swea City Swedesburg Swisher

T

Tabor Tama Teeds Grove Templeton Terril Thayer Thompson Thor Thornburg Thornton Thurman Tiffin Tingley Tipton Titonka Toddville Toeterville Toledo Tracy Traer Treynor Tripoli Troy Mills Truesdale Truro

U

Udell Underwood Union Unionville University Park Urbana Urbandale Ute

V

Vail Van Horne Van Meter Van Wert Varina Ventura Victor Villisca Vincent Vining Vinton Viola Volga

W

Wadena Walcott Walford Walker Wall Lake Wallingford Walnut Wapello Washington Washta Waterloo Waterville Watkins Waucoma Waukee Waukon Waverly Wayland Webb Webster Webster City Weldon Wellman Wellsburg Welton Wesley West Bend West Branch West Burlington West Chester West Des Moines West Liberty West Point West Union Westfield Westgate Westphalia Westside Wever What Cheer Wheatland Whiting Whittemore Whitten Williams Williamsburg Williamson Wilton Winfield Winterset Winthrop Wiota Woden Woodbine Woodburn Woodward Woolstock Worthington Wyoming

Y

Yale Yarmouth Yorktown

Z

Zearing Zwingle

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Sample IA Tax Cases

Ranniger v. DEPT. OF REVENUE AND FINANCE, 2008

... Appellants, Gaylin R. Ranniger and Janet L. Ranniger, protested an income tax assessment by the appellee, Iowa Department of Revenue and Finance, claiming entitlement to an exclusion from taxation on net capital gains from the sale of a business under Iowa Code section ...

GRIFFIN PIPE PRODUCTS v. Board of Review, 2010

... The manufacturer asserts that a cupola, vertical annealing furnace, and smokestack on its property are manufacturing equipment and, as a result, are not subject to taxation. ... [1] Paragraphs (c) and (d) provide that the following properties are subject to property taxation: ...

AOL LLC v. Iowa Dept. of Revenue, 2009

... The rule goes on to further address the taxation of internet services specifically: ... On appeal, the department argued that the definitions provided in section 18.20(1) did not apply to section 18.20(5) which specifically dealt with the taxation of internet services. ...

IOWA NETWORK SERVICES v. Dept. of Revenue, 2010

... One of these exemptions exempts from taxation "[c]omputers used in processing or storage of data or information by an insurance company, financial institution, or commercial enterprise." Id. ... Assessment and taxation are not the same. ...

State v. Wheeler, 2012

... State v. Dudley, 766 NW2d 606, 612 (Iowa 2009). A. Taxation of Costs. ... B. Taxation of Deposition and Transcript Costs. Wheeler next contends the district court should have taxed the deposition and transcript costs to the State. ...

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