Supreme Court of Iowa April 3, 2002, 00-1309 (City of Marion v. Iowa Department of Revenue & Finance)
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United States · · · 03-04-2002
CARTER, Justice.
The City of Marion (the city) challenges the imposition of a sales tax on its municipal swimming pool admission fees. The city contends Iowa Code section 422.45(20) (1997) exempts admission fees paid for entrance to the city pool from the collection of sales tax.
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