Iowa Department of Revenue Policy Letter, No. 10300047 (Dec. 17, 2010)

(Iowa Propane Gas Association (IPGA) not qualified for sales tax refund on amounts charged for property used for educational purposes via construction contracts; IPGA not a "school, college, or university" as those words are commonly understood, but is a business league organized to promote the propane industry; thus, IPGA does not meet definition of private nonprofit educational institution).