On December 27, 2005, L.E. Myers Co. and Hamby Young, a division of Wesco Distribution, Inc. (collectively referred to as the Petitioners) filed a Petitioner for Declaratory Order seeking to know if certain transaction were subject to Iowa sales and local option taxes, or if use tax should be imposed. The means and manner of delivery of goods into Iowa must be considered to determine whether Iowa sales tax or Iowa use tax is to be imposed on a transaction for the purchase of materials bought outside of Iowa and delivered into the state. Consequently, the purchaser, who has agreed to self-assess tax, cannot state that the purchaser is only liable for a five-percent Iowa use tax on all of its purchases with this retailer. If the means and manner of delivery results in an Iowa sales tax being due, then local option taxes may also be due on the transaction depending on the jurisdiction involved in the transaction.