Dickinson, Mackaman, Tyler & Hagen, P.C.

Posts by Cody Edwards

Cody leads Dickinson Law’s state and local tax practice and focuses on sales, use, and property tax controversy and litigation, multistate taxation, and general sales and use tax counseling.  Cody has successfully represented before the Departments of Revenue taxpayers of all sizes in industries including construction, manufacturing, health care, hospitality, technology, and agriculture.  Mr. Edwards takes a creative approach to the practice of law, which includes utilizing the tools provided by the Iowa Administrative Procedures Act to help solve his clients’ state tax issues.  As a former attorney with the Iowa Department of Revenue, Cody brings unique insight to Iowa tax issues.

Mr. Edwards serves on the Board of the Iowa Taxpayers Association where he is an active member of the Sales and Use Tax Committee. Cody is a regular contributor to the Iowa Table SALT blog, JD Supra, and is the editor of the Iowa Chapter of the American Bar Association’s Sales and Use Tax Deskbook. 

Representative Matters:

Tax Controversy

  • Successfully represented Illinois taxpayers in Iowa individual income tax audit regarding residency, ultimately reducing the Iowa Department of Revenue’s assessment by more than $2.5M.
  • Successfully represented hospitality company in Iowa use tax audit, ultimately reducing Iowa Department of Revenue’s use tax assessment by $400,000.
  • Successfully represented construction equipment dealers with respect in Iowa use tax audit, ultimately reducing clients’ assessments by more than $250,000.

Counseling

  • Reviewed Iowa manufacturer’s sales and use tax processes resulting in identification of tax overpayments, tax saving opportunities and process gaps that created tax risks. Review resulted in tax refunds in excess of $400,000, millions of dollars in future savings, and recommendations for process improvements to reduce gaps
  • Advised multi-state food manufacturer regarding the sales taxability of sales of prepackaged food products to private individuals and non- and for-profit health care entities located throughout the United States.  
  • Advised multistate technology company regarding its sales tax collection requirements as a result of the United States Supreme Court’s decision in South Dakota v. Wayfair, Inc.

Posted on 07/16/2019 at 02:57 PM by Cody Edwards

Effective July 1, 2019, Grain Bins are Exempt From Sales Tax; Complexity, Unanswered Questions Remain

After years of confusion about whether grain bins are subject to sales tax, this past legislative session the Iowa legis...

Posted on 05/20/2019 at 11:07 AM by Cody Edwards

(Asset) Buyer Beware: Post-Acquisition Personal Liability for Seller’s Pre-Acquisition Sales Tax Liability

The law regarding post-acquisition tax liability is thought, by most, to be well known: In a stock sale, taxes incurred...

Posted on 02/20/2019 at 10:41 AM by Cody Edwards

Iowa’s Marketplace Facilitators: Auctioneers and Consignment Shops and Radio Stations, Oh My!

State tax practitioners and multistate businesses, I’ve a feeling we’re not in Kansas anymore.  Rather,...

Posted on 12/17/2018 at 01:47 PM by Cody Edwards

Iowa Supreme Court Ruling Affects Construction Contractors’, Service Providers’ Sales Tax Obligations

On December 14, 2018, the Iowa Supreme Court, in Lowe’s Home Centers, LLC v. Iowa Department of Revenue,  fou...

Posted on 10/31/2018 at 12:55 PM by Cody Edwards

Congratulations, Apartment Owners, you May Be Required to Collect Iowa’s New Water Services Excise Tax

This past legislative session, the Iowa legislature created a sales tax exemption for the “sale or furnishing by a...

Posted on 08/29/2018 at 12:54 PM by Cody Edwards

LOST in an Iowa Use Tax Audit: Tax Return > Administrative Rules?

Mathematical symbols are confusing. Does the alligator eat the larger or smaller number?  And, as suggested in the...
© 2019 Dickinson Mackaman Tyler & Hagen, PC