Throughout the week, we highlight selected developments involving state tax legislative, judicial, and administrative matters. The alerts provide a brief summary of specific multistate developments relevant to taxpayers, tax professionals, and other interested persons. Read the recent alerts below or visit the archive.
Iowa Court of Appeals denies healthcare sales and use tax flow-through exemption
In Health Enterprises of Iowa v. Iowa Department of Revenue, the Iowa Court of Appeals (“Court of Appeals”) affirmed the lower court’s decision holding that Iowa Code section 423.3(27) unambiguously requires a taxpayer to be a “nonprofit hospital licensed pursuant to chapter 135B” to qualify for the sales tax exemption for nonprofit hospitals. The Court of Appeals rejected the argument that the taxpayer, Health Enterprises, can claim a flow-through exemption based on the eligibility of its members.
This Multistate Tax Alert summarizes this recent Iowa decision.
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