Supreme Court of Iowa July 28, 1958, No. 49378 (Rowe v. State Tax Commission)

Bliss, J.

The plaintiff partnership, Ambro Advertising Agency, is commonly known as Ambro and will be so referred to herein. Its principal place of business is at Cedar Rapids, Iowa. It is engaged for profit in tbe advertising agency business in Iowa, generally, with some media of advertising specifically excepted. Its customers, or clients, are from an expansive list of businesses.