within 15 miles of Conrad practice in Tax Iowa

... 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 ...

... 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: ...

... 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. ...