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Results: 1-10 of 12

Are your software keys delivered the old fashioned way? Iowa DOR declares tangible digital software keys exempt from sales tax
  • Eversheds Sutherland (US) LLP
  • USA
  • November 30 2015

The Iowa Department of Revenue issued a policy letter declaring that the delivery of a digital software key on a tangible card is exempt from sales


Iowa Supreme Court says VoIP provider is a telephone company
  • Eversheds Sutherland (US) LLP
  • USA
  • January 26 2015

Reversing a district court decision, the Iowa Supreme Court held that a cable company selling Voice over Internet Protocol (VoIP) service can be


In state equal protection jurisprudence, the hits just keep on coming
  • Eversheds Sutherland (US) LLP
  • USA
  • April 29 2013

The Iowa Supreme Court passed on an opportunity to breathe life into equal protection jurisprudence and, instead, rejected Qwest Corporation's


City of Des Moines and residents in row over franchise fees
  • Eversheds Sutherland (US) LLP
  • USA
  • May 17 2012

Fees masquerading as taxes have become increasingly common


Iowa and Kansas: remote access to software is not taxable . . . or is it?
  • Eversheds Sutherland (US) LLP
  • USA
  • April 24 2012

Iowa and Kansas recently issued rulings regarding the taxability of cloud-based software applications and online training services


Iowa Supreme Court deep-fries Commerce Clause
  • Eversheds Sutherland (US) LLP
  • USA
  • January 20 2011

The Iowa Supreme Court and Iowa Department of Revenue issued interesting opinions that continue to expand corporate income tax nexus arguably beyond the limitations of the Commerce Clause of the U.S. Constitution


Class certification denied in fixed indexed annuity interest-crediting case
  • Eversheds Sutherland (US) LLP
  • USA
  • July 27 2009

On July 23, 2009, the U.S. District Court for the Southern District of Iowa denied class certification in Duchardt v. Midland National Life Ins. Co., 4:07-cv-00351 (S.D. Iowa July 23, 2009), a putative class action challenging an insurer’s interest-crediting practices with regard to fixed indexed annuities (FIAs


Charles C. Kearns
  • Eversheds Sutherland (US) LLP


Nicholas J. Kump
  • Eversheds Sutherland (US) LLP