Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.19 - Nonexclusive Lists

Current through Register Vol. 47, No. 3, July 24, 2024
The following tables list items that are taxable or
				  exempt.
(1)
Exempt for
				agricultural production.
adjuvants
irrigation equipment
alternators and generators*
kill cones
augers*
limestone, agricultural
balers
manure spreaders
bale transportation equipment
mowers, hay
baling wire and binding twine
oil filters
batteries for exempt machinery
oil pumps
blowers, grain dryer
packing materials
brush hogs*
pesticides
combines, cornheads, platforms
pickers
conveyors, temporary or portable*
plants (seeds)
corn pickers
planters
crawlers, tractor
plows
cultipackers
piston rings
cultivators
pruning and picking equipment*
discs
replacement parts
draft horses
rock pickers
drags
rollers*
drainage pipe and tile
rotary blade mowers; not lawn mowers
dusters*
rotary hoes
ensilage cutters
seeders
ensilage forks and trucks (a pickup does not
							 qualify)
seed cleaners*
farm wagons and accessories
seed planters
fertilizer, agricultural
seeds
fertilizer spreaders
self-propelled implements
filters
shellers*
forage harvesters, boxes
silo blowers, unloaders*
fuel for grain drying or other agricultural
							 production
sowers
gaskets
spark plugs for exempt machinery
grain augers, portable*
sprayers*
grain drills
spreaders
grain dryer, heater and blower only
sprinklers
grain planters
subsoilers
harrows
surfactants
hay conditioners
tillers
hay hooks
tires for exempt machinery
hay loaders
tractor chains
herbicides
tractors, farm
implements customarily drawn or attached to a
							 self-propelled implement
tractor weights
insecticides
vegetable harvesters weeders*
*Exempt if drawn or attached to a self-propelled farm
				  implement and directly and primarily used in agricultural production or, if
				  portable, used directly and primarily in agricultural
				  production.
(2)
Exempt for dairy and livestock production.
adjuvants
heaters, portable
alternators and
							 generators1
hog feeders, portable
artificial insemination equipment
hog ringers3
auger systems
hoof trimmers,
							 portable3
automatic feeding systems, portable
hypodermic syringes and needles,
							 nondisposable
batteries for exempt machinery
implements customarily drawn or attached to a
							 self-propelled implement
barn ventilators
incubators, portable
bedding
							 materials2
inlets and inlet systems
breeding stock, agricultural
inoculation materials
bulk feeding tanks, portable
insecticides
bulk milk coolers and tanks, portable
kill cones
calf weaners and feeders, portable
livestock feeding, watering and handling equipment,
							 portable
cattle feeders, portable
loading chutes, portable
chain and rope hoists,
							 portable1
manure brooms,
							 portable3
chicken pickers, plucking equipment
manure handling equipment, including front-end and
							 rear-end loaders, portable3
chick guards
manure scoops,
							 portable1
clipping machines,
							 portable3
medications
conveyors, temporary or
							 portable1
milk coolers, portable
cow stalls, portable
milking equipment, including cans,
							 etc.3
cow ties, portable
milking machines
cow watering and feeding bowls,
							 portable
milk strainers and strainer disks, if not
							 disposable
crawlers, tractor
milk tanks, portable
currying and oiling machines,
							 portable
pesticides
curtains and curtain systems
poultry feeders, portable
dehorners
poultry founts, portable
domestic fowl
poultry litters, portable
draft horses
poultry nests, portable
drip systems
refrigerators
electric fence equipment, portable
replacement parts
fans and fan systems
sawdust2
farm wagons and accessories
self-propelled implements
farrowing houses, crates, stalls,
							 portable
shutters and shutter systems
feed
space heaters, portable
feed bins, portable
specialized flooring, portable
feed carts, portable
sprayers1
feed elevators, portable
squeeze chutes, stalls, portable
feed grinders, portable
stanchions, portable
feed
							 scoops3
surfactants
feed tanks, portable
tires for exempt machinery
feeder chutes, portable
thermometers3
feeders, portable
tractor chains
fence and fencing supplies, temporary or
							 portable
tractors, farm
foggers
tractor weights
fuel to heat or cool livestock
							 buildings
vacuum coolers
gaskets
ventilators
gates, portable
water filters, heaters, pumps, softeners,
							 portable
gestation stalls, portable
waterers/watering tanks, portable
grooming equipment,
							 portable3
weaners
head gates, portable
wood chips2
1Exempt if drawn or attached to a
				  self-propelled farm implement and directly and primarily used in dairy or
				  livestock production or, if portable, used directly and primarily in dairy or
				  livestock production.
2Exempt when used as livestock and
				  poultry bedding.
3Designed for farm
				  use.
(3)
Exempt for
				flowering, ornamental, or vegetable plant production.
air-conditioning pads
greenhouse monorail systems*
airflow control tubes
greenhouse thermometers
atmospheric CO2control and
							 monitoring equipment
handcarts used to move plants
backup generators
lighting that provides artificial
							 sunlight
bins holding sterilized soil
overhead heating, lighting, and watering
							 systems*
control panels for heating and cooling
							 systems*
overhead tracks for holding potted
							 plants*
coolers used to chill plants*
plant tables*
cooling walls* or membranes
plant watering systems*
equipment used to control water levels for
							 subirrigation
portable buildings used to grow plants*
fans used for cooling and
							 ventilating*
seeding and transplanting machines
floor mesh for controlling weeds
soil pot and soil flat filling machines
germination chambers
steam generators for soil sterilization*
greenhouse boilers*
warning devices that monitor excess heat or
							 cold
greenhouse netting or mesh when used for light and
							 heat control
watering booms
*Exempt if not real property. "Real property" is defined in
				  Iowa Code section 4.1(13)  as
				  "lands, tenements, hereditaments, and all rights thereto and interests therein,
				  equitable as well as legal." More information can be found in 701-Chapter
				  219.
(4)
Taxable
				even if used in agricultural production.
additives
lubricants and fluids
air compressors
lumber*
air conditioners, unless a replacement part for
							 exempt machinery
marking chalk
air tanks
mops
antifreeze
motor oils
axes
nails
barn cleaner, permanent
office supplies
baskets
oxygen
belt dressing
packing room supplies
bins, permanent^
paint and paint sprayers
brooms
pliers
buckets
posthole diggers, hand tool
building materials* and supplies
poultry brooders, permanent
burlap cleaners
poultry feeders, permanent
cattle feeders, permanent
poultry nests, permanent
cement#
pruning tools
chain saws
pumps for household or lawn use
cleaning brushes
radios, unless a replacement part for exempt
							 machinery
cleansing agents and materials
refrigerators for home use
computers (including laptop), for personal
							 use
repair tools
computer software
road maintenance equipment
construction tools
road scraper
concrete#
roofing
conveyors, permanent
sanders
cow ties, permanent
scrapers
ear tags
screwdrivers
fence, posts, wire, permanent
shingles
field toilets
shovels
fire prevention equipment
silos
freon
snow fence, unless portable and used directly in
							 dairy and livestock production
fuel additives
snow plows and snow equipment
fuel tanks and pumps
space heaters, permanent
garden hoses and rakes
specialized flooring, permanent
glass
sprinklers, permanent
grain tanks, permanent*^
stalls, permanent
grease
staples
grease guns
stanchions, permanent
hammers
storage tanks
hog rings
tarps
hydraulic fluids
tiling machinery and equipment
hypodermic syringes, disposable
tractors, garden
lamps
welders
lanterns
wheel barrows
light bulbs (for household use)
wrenches
* Contractors and sponsors that purchase building materials,
				  other than grain bin materials, are responsible for paying sales tax to the
				  vendor or supplier or accruing and remitting use tax on those materials.
^ Does not include grain bins used to hold loose grain for
				  drying or storage.
# Does not include cement or concrete used in pads or
				  foundations under grain bins.
This rule is intended to implement Iowa Code sections
				  423.3(6),
				  423.3(8)  and
				  423.3(11).