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Iowa Spectrographic Color-Matching Machine Tax Exempt


The Iowa Court of Appeals upheld a decision made by a district court that exempted a spectrographic color-matching machine from Iowa’s sales and use taxes. The machine determines the precise formula for mixing the exact shades of paint color desired. The court determined that the taxpayer was a manufacturer and that the machine is used in the direct process of manufacturing paint under Code Sec. 428.20 and 422.45(27). (The Sherwin-Williams Co. v. Iowa Department of Revenue, Iowa Court of Appeals, No. 8-254/07-1534, October 15, 2008)

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