tax is a generally-applicable retail sales tax whereby gross receipts from retail sales of tangible personal property are taxed. See Iowa Code § 422.43 (1977). In addition, to reach those retail sales that cannot be subjected to state sales tax, Iowa imposes a complementary generally-applicable retail use tax whereby the use in Iowa of tangible personal property is taxed. See Iowa Code § 423.4 (1977); Dain Mfg. v. Iowa State Tax Comm’n, 237 Iowa 531, 534, 22 N.W.2d 786, 788 (1946). Thus, while there are a number of sales and use tax exemptions in Iowa, see generally Iowa Code § 422.43, most retail transactions involving tangible personal property for use or consumption in the State of Iowa are taxed. See Lee Enters., Inc. v. Iowa State Tax Comm’n, 162 N.W.2d 730, 754-55 (Iowa 1969) (<HOLDING>). The only deviation from this general scheme
holding that exercising general jurisdiction over defendant was improper where its actual sales in florida were a small percentage of the total sales and therefore these sales were de minimis  holding that the essential purpose of use tax is the recoupment of lost sales tax revenue holding that forced sales of capital assets constitute sales for tax purposes and emphasizing salelike characteristics rather than voluntariness of transaction holding that iowa sales and use tax law as amended is of general application holding property lien for nonpayment of sales tax was beyond boroughs authority to collect sales tax