reglab/statecodes huggingface dataset:
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.23 - Photographers and Photostaters

Current through Register Vol. 47, No. 3, July 24, 2024
Tax shall apply to the sales price of photographs and
				  photostat copies, whether or not produced to the special order of the customer,
				  and to charges for the making of photographs or photostat copies out of
				  materials furnished by the customer A deduction shall not be allowed for the
				  expenses incurred by the photographer, such as rental of equipment or salaries
				  or wages paid to assistants or models, whether or not the expenses are itemized
				  in billings to customers.
Tax shall not apply to the sales price of tangible personal
				  property to photographers and photostat producers which becomes an ingredient
				  or component part of photographs or photostat copies sold, such as mounts,
				  frames and sensitized paper; but tax shall apply to the sales price of
				  materials to photographers or producers which is used in the processing of
				  photographs or photostat copies.
The sales price of photographs by a person engaged in the
				  business of making and selling photographs to newspaper or magazine publishers
				  for reproduction shall be taxable.
This rule is intended to implement Iowa Code sections
				  4232. and
				  4235..
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.25 - Urban Transit Systems

Current through Register Vol. 47, No. 3, July 24, 2024
A privately owned urban transit system which is not an
				  instrumentality of federal, state or county government is subject to sales tax
				  on fuel purchases which are within the urban transit system's charter
Tax shall not apply to the sales price of fuel purchases made
				  by a privately owned urban transit company for use outside the urban transit
				  system charter in which a fuel tax has been imposed and paid and no refund has
				  been or will be allowed.
Whether an urban transit company will be considered an
				  instrumentality of federal, state or county government for the purpose of
				  receiving sales tax exemption on its fuel purchases, which are also exempted
				  from fuel tax and used for public purposes, depends upon consideration of the
				  following:
1. Whether the urban
				transit system is created by government.
2. Whether the urban transit system is wholly
				owned by government.
3. Whether the
				urban transit system is operated for profit.
4. Whether the urban transit system is
				primarily engaged in the performance of some essential governmental
				function.
5. Whether the payment of
				tax will impose an economic burden upon the corporation, or whether payment of
				tax serves to materially impair the usefulness or efficiency of the corporation
				or the payment of tax materially restricts the corporation in the performance
				of its duties.
The considerations enumerated above are not all-inclusive,
				  and the presence of some considerations and absence of others does not
				  necessarily establish the exemption. Unemployment compensation of
North
				  Carolinav. Wachovia Bank and Trust company, 1
S.E.2d 592, 595, 215 No.
				  Car 491 (1939); 1976 O.A.G. 823, 827, 828.
This rule is intended to implement Iowa Code sections
				  423.3(1) and 423.3(31).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.26 - Sales of Prepaid Telephone Cards or Calling Services

Current through Register Vol. 47, No. 3, July 24, 2024
Sales of prepaid telephone calling cards and prepaid
				  authorization numbers that furnish the holder with communication service are
				  taxable as sales of tangible personal property.
This rule is intended to implement Iowa Code section
				  423.2(1)
"a."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.27 - Webinars

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Webinars are generally taxable as specified digital products.
				Specifically, webinars fall into the "other digital products" category as a
				news or information product. Purchasing access to a live or pre-recorded
				webinar, even if the webinar's purpose is educational or otherwise, is not
				treated as purchase of a service.
(2)
Nontaxable live webinars with
				virtual participation.
Purchases of access to a live webinar, meaning
				access to viewing a presentation occurring in real time, are not always subject
				to sales tax. Attending a presentation in person, if it is not an admission to
				an amusement, is generally not taxable under Iowa law. Similarly, purchasing
				access to a live webinar is not taxable if the live webinar allows for a level
				of participation that is substantially similar to an in-person
				presentation.
(3)
Exemptions.
Since purchases of webinars are taxable as
				specified digital products, any sales tax exemptions that apply to specified
				digital products may also apply to webinars.
EXAMPLE 1: A person purchases access to a live webinar to
				  view on the person's computer or mobile device. The in-person presentation,
				  which can be viewed by people with access to the live webinar, allows for
				  in-person attendees to ask questions throughout the presentation. Persons
				  viewing the presentation through the live webinar on their computer or mobile
				  device cannot submit questions to the presenter throughout the duration of the
				  webinar. The level of participation between the in-person presentation and the
				  live webinar are not substantially similar. The purchase of access to view this
				  live webinar is subject to sales tax.
EXAMPLE 2: A person purchases access to a live webinar to
				  view on the person's computer or mobile device. The in-person presentation,
				  which is viewable by people with access to the live webinar, does not allow
				  in-person attendees to ask questions throughout the presentation. The person
				  viewing the presentation through the live webinar on the person's computer or
				  mobile device cannot submit questions to the presenter throughout the duration
				  of the webinar. The level of participation between the in-person presentation
				  and the live webinar is substantially similar. The purchase of access to view
				  this live webinar is not subject to sales tax.
This rule is intended to implement Iowa Code section
				  423.1(55B).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.1 - Sale or Rental of Farm Machinery and Equipment and Items Used in Agricultural Production That Are Attached to a Self-propelled Implement of Husbandry

Current through Register Vol. 47, No. 3, July 24, 2024
The sales price from the sale or rental of farm machinery and
				  equipment directly and primarily used in production of agricultural products
				  and certain items used in agricultural production that are attached to or towed
				  by a self-propelled implement of husbandry is exempt from sales and use
				  tax.
(1)
Farm machinery and
				equipment.
a.
Exempt.
Under this rule, to be eligible for the exemption from
				the tax, the farm machinery or equipment must be directly and primarily used in
				production of agricultural products and must also be one of the following:
(1) A self-propelled implement; or
(2) An implement customarily drawn or
				attached to a self-propelled implement; or
(3) A grain dryer; or
(4) An auxiliary attachment which improves
				the performance, safety, operation, or efficiency of a qualifying implement or
				grain dryer; or
(5) A replacement
				part for any item described in subparagraph (1), (2), (3), or (4).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.1 - Farm Machinery and Equipment and Items Used in Agricultural Production That Are Attached to a Self-propelled Implement of Husbandry

Current through Register Vol. 47, No. 3, July 24, 2024
The sales price from the sale of farm machinery and equipment
				  directly and primarily used in production of agricultural products and certain
				  items used in agricultural production that are attached to or towed by a
				  self-propelled implement of husbandry is exempt from sales and use tax.
(1)
Farm machinery and
				equipment.
a.
Exempt.
Under this rule, to be eligible for the exemption from
				the tax, the farm machinery or equipment must be directly and primarily used in
				production of agricultural products and must also be one of the following:
(1) A self-propelled implement; or
(2) An implement customarily drawn or
				attached to a self-propelled implement; or
(3) A grain dryer; or
(4) An auxiliary attachment that improves the
				performance, safety, operation, or efficiency of a qualifying implement or
				grain dryer; or
(5) A replacement
				part for any item described in subparagraph 214.1(1)
"a"
(1),
				(2), (3), or (4).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.2 - Packaging Material Used in Agricultural Production

Current through Register Vol. 47, No. 3, July 24, 2024
The sales price from the sale of property which is a
				  container, label, carton, pallet, packing case, wrapping, baling wire, twine,
				  bag, bottle, shipping case, or other similar article or receptacle sold for use
				  in agricultural, livestock, or dairy production is exempt from sales
				  tax.
This rule is intended to implement Iowa Code section
				  423.3(15).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.2 - Farm Implement Repair of All Kinds

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In general.
Persons
				engaged in the business of repairing, restoring, or renovating implements,
				tools, machines, vehicles, or equipment used in the operation of farms,
				ranches, or acreages on which crops of all kinds are grown and on which
				livestock, poultry, or furbearing animals are raised or used for any purpose
				are selling a service subject to sales tax.
(2)
Installation not
				taxable.
Those services relating to the installation of new parts or
				accessories that are not replacements are not taxable.
This rule is intended to implement Iowa Code section
				  423.2(6)
"r."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.3 - Irrigation Equipment Used in Agricultural Production

Current through Register Vol. 47, No. 3, July 24, 2024
The sales price from the sale or rental of irrigation
				  equipment used in agricultural production is exempt from tax. The term
				  "irrigation equipment" includes, but is not limited to, circle irrigation
				  systems and trickle irrigation systems, whether installed aboveground or
				  belowground, as long as the equipment is sold to or rented by a contractor or
				  farmer and the equipment is directly and primarily used in agricultural
				  production. The term "agricultural production" is defined in rule 701-200.1
				  (423).
This rule is intended to implement Iowa Code sections
				  423.3(12)
				   and
				  423.3(13).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.3 - Irrigation Equipment Used in Agricultural Production

Current through Register Vol. 47, No. 3, July 24, 2024
The sales price from the sale or rental of irrigation
				  equipment used in agricultural production is exempt from tax. The term
				  "irrigation equipment" includes but is not limited to circle irrigation systems
				  and trickle irrigation systems, whether installed aboveground or belowground,
				  as long as the equipment is sold to or rented by a contractor or farmer and the
				  equipment is directly and primarily used in agricultural production. The term
				  "agricultural production" is defined in rule
				  701-200.1 (423).
This rule is intended to implement Iowa Code sections
				  423.3(12)  and
				  423.3(13).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.4 - Sale of a Draft Horse

Current through Register Vol. 47, No. 3, July 24, 2024
The sales price from the sale of draft horses, when they are
				  purchased for use and used as draft horses, is not subject to tax. Draft horses
				  are horses that pull loads, including loads in shows, or transport persons or
				  property. For purposes of this rule, horses commonly known as Clydesdales,
				  Belgians, Shires, and Percherons are draft horses. However, upon proper showing
				  by the person or entity claiming exemption, the sales price exemption will be
				  granted by the director for other breeds. However, the burden of proof lies
				  with the person or entity claiming exemption.
This rule is intended to implement Iowa Code section
				  423.3(14).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.5 - Veterinary Services

Current through Register Vol. 47, No. 3, July 24, 2024
Veterinary services are not subject to sales tax. Purchases
				  of food, drugs, medicines, bandages, dressings, serums, tonics, and the like
				  which are used in treating livestock raised as part of agricultural production
				  are exempt from tax. Where these same items are used in treating animals
				  maintained as pets or for hobby purposes, sales tax is due. Purchases of
				  equipment and tools used in the veterinary practice are subject to tax. Rule
				  701-226.17 (423) explains the
				  exemption for machinery or equipment used in livestock or dairy production
				  which may be applicable to veterinarians, but should only be claimed with
				  caution. A veterinarian must charge sales tax on any sales of tangible property
				  or enumerated services, such as pet grooming, that are not part of professional
				  veterinarian services.
This rule is intended to implement Iowa Code section
				  423.3(5).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.5 - Veterinary Services

Current through Register Vol. 47, No. 3, July 24, 2024
Veterinary services are not subject to sales tax. Purchases
				  of food, drugs, medicines, bandages, dressings, serums, tonics, and the like
				  that are used in treating livestock raised as part of agricultural production
				  are exempt from tax. Where these same items are used in treating animals
				  maintained as pets or for hobby purposes, sales tax is due. Purchases of
				  equipment and tools used in the veterinary practice are subject to tax. Rule
				  701-214.17 (423) explains the
				  exemption for machinery or equipment used in livestock or dairy production that
				  may be applicable to veterinarians, but should only be claimed with caution. A
				  veterinarian must charge sales tax on any sales of tangible property or
				  enumerated services, such as pet grooming, that are not part of professional
				  veterinarian services.
This rule is intended to implement Iowa Code section
				  423.3(5).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.6 - Commercial Fertilizer and Agricultural Limestone

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Commercial fertilizer.
Sales of commercial fertilizer are
				exempt from sales and use tax. Plant hormones are considered to be commercial
				fertilizer.
(2)
Agricultural limestone.
Sales of agricultural limestone are
				exempt from sales and use tax only if the purchaser intends to use the
				limestone for disease control, weed control, insect control, or health
				promotion of plants or livestock produced for market as part of agricultural
				production. Rule 701-200.1 (423) contains definitions of "agricultural
				production" and "plants." Sales of agricultural limestone used for other
				purposes are subject to sales tax. Examples of taxable sales include, but are
				not limited to, sales of agricultural limestone for application on a lawn, golf
				course, or cemetery.
This rule is intended to implement Iowa Code sections
				  423.3(4)
				   and
				  423.3(5).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.6 - Commercial Fertilizer and Agricultural Limestone

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Commercial fertilizer.
The sales price from the sales of
				commercial fertilizer is exempt from sales and use tax. Plant hormones are
				considered to be commercial fertilizer.
(2)
Agricultural limestone.
The sales price from the sales of agricultural limestone is exempt from sales
				and use tax only if the purchaser intends to use the limestone for disease
				control, weed control, insect control, or health promotion of plants or
				livestock produced for market as part of agricultural production. Rule
				701-200.1 (423) contains
				definitions of "agricultural production" and "plants." Sales of agricultural
				limestone used for other purposes are subject to sales tax. Examples of taxable
				sales include but are not limited to sales of agricultural limestone for
				application on a lawn, golf course, or cemetery.
This rule is intended to implement Iowa Code sections
				  423.3(4)  and
				  423.3(5).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.7 - Sales of Breeding Livestock

Current through Register Vol. 47, No. 3, July 24, 2024
The sale of agricultural livestock is exempt from tax only if
				  at the time of purchase the purchaser intends to use the livestock primarily
				  for breeding. The sale of agricultural livestock that is capable of breeding,
				  but will not be used for breeding or primarily for breeding, is not exempt from
				  tax. However, sales of most nonbreeding agricultural livestock to farmers would
				  be a sale for resale and exempt from tax. Rule 701-200.1 (423) contains a
				  definition of "livestock."
EXAMPLE 1: A breeding service purchases a prize bull from a
				  farmer. At the time of sale, the intent of the purchaser is to use the bull for
				  breeding other cattle. The sale of the bull is exempt from tax even though
				  three years later the breeding service sells the bull to a meat packer.
EXAMPLE 2: A farmer purchases dairy cows. To ensure
				  production of milk over a sustained period of time, dairy cows must be bred to
				  produce calves. If a farmer purchases dairy cows for the primary purpose of
				  using them to produce milk and incidentally breeds them to ensure that this
				  milk will be produced, the sale of the dairy cows to the farmer is not exempt
				  from tax. If the farmer purchases the dairy cows for the primary purpose of
				  using them to produce calves and, incidental to that purpose, at times sells
				  the milk which the cows produce, the sale of the dairy cows to the farmer is
				  exempt from tax.
This rule is intended to implement Iowa Code section
				  423.3(3).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.7 - Breeding Livestock

Current through Register Vol. 47, No. 3, July 24, 2024
The sales price from the sale of agricultural livestock is
				  exempt from tax only if at the time of purchase the purchaser intends to use
				  the livestock primarily for breeding. The sales price from the sale of
				  agricultural livestock that is capable of breeding, but will not be used for
				  breeding or primarily for breeding, is not exempt from tax. However, the sales
				  price from the sale of most nonbreeding agricultural livestock to farmers would
				  be a sale for resale and exempt from tax. Rule
				  701-200.1 (423) contains a
				  definition of "livestock."
EXAMPLE 1: A breeding service purchases a prize bull from a
				  farmer. At the time of sale, the intent of the purchaser is to use the bull for
				  breeding other cattle. The sale of the bull is exempt from tax even though
				  three years later the breeding service sells the bull to a meat packer.
EXAMPLE 2: A farmer purchases dairy cows. To ensure
				  production of milk over a sustained period of time, dairy cows must be bred to
				  produce calves. If a farmer purchases dairy cows for the primary purpose of
				  using them to produce milk and incidentally breeds them to ensure that this
				  milk will be produced, the sale of the dairy cows to the farmer is not exempt
				  from tax. If the farmer purchases the dairy cows for the primary purpose of
				  using them to produce calves and, incidental to that purpose, at times sells
				  the milk that the cows produce, the sale of the dairy cows to the farmer is
				  exempt from tax.
This rule is intended to implement Iowa Code section
				  423.3(3).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.8 - Domesticated Fowl

Current through Register Vol. 47, No. 3, July 24, 2024
The purchase of any domesticated fowl for the purpose of
				  providing eggs or meat is exempt from tax, whether purchased by a person
				  engaged in agricultural production or not. Rule 701-200.1 (423) contains a
				  definition of the term "domesticated fowl."
This rule is intended to implement Iowa Code section
				  423.3(3).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.8 - Domesticated Fowl

Current through Register Vol. 47, No. 3, July 24, 2024
The sales price from the sale of domesticated fowl for the
				  purpose of providing eggs or meat is exempt from tax, whether purchased by a
				  person engaged in agricultural production or not. Rule
				  701-200.1 (423) contains a
				  definition of the term "domesticated fowl."
This rule is intended to implement Iowa Code section
				  423.3(3).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.9 - Agricultural Health Promotion Items

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Definitions.
For
				purposes of this rule, the following definitions apply:
"Adjuvant"
means any substance which is
				  added to a herbicide, a pesticide, or an insecticide to increase its
				  potency.
"Agricultural production"
means the same as
				  defined in rule 701-200.1 (423).
"Food"
includes vitamins, minerals, other
				  nutritional food supplements, and hormones sold to promote the growth of
				  livestock.
"Herbicide"
means any substance intended to
				  prevent, destroy, or retard the growth of plants including fungi. The term
				  shall include preemergence, postemergence, lay-by, pasture, defoliant, and
				  desiccant herbicides and fungicides.
"Insecticide"
means any substance used to
				  kill insects. Any substance used merely to repel insects is not an insecticide.
				  Mechanical devices which are used to kill insects are not insecticides.
"Livestock"
means the same as defined in
				  rule 701-200.1 (423). For the purposes of this rule, "livestock" includes
				  domesticated fowl.
"Medication"
includes antibiotics or other
				  similar drugs administered to livestock.
"Pesticide"
means any substance which is
				  used to kill rodents or smaller vermin, other than insects, such as nematodes,
				  spiders, or bacteria. For the purposes of this rule, a disinfectant is a
				  pesticide. Excluded from the term "pesticide" is any substance which merely
				  repels pests or any device, such as a rat trap, which kills pests by mechanical
				  action.
"Plants"
means the same as defined in rule
				  701-200.1 (423).
"Surfactant"
means a substance which is
				  active on a surface.
(2)
Sales of agricultural health promotion items and adjuvants.
Sales of herbicides, pesticides, insecticides, food, and medication which are
				to be used in disease, weed, or insect control or health promotion of plants or
				livestock produced as part of agricultural production for market are exempt
				from tax. Sales of adjuvants, surfactants, and other products which enhance the
				effects of herbicides, pesticides, or insecticides used in disease, weed, or
				insect control or health promotion of plants or livestock produced as part of
				agricultural production for market are also exempt from tax. Sales of
				herbicides, pesticides, insecticides, food, medication, and products to any
				person not engaged in agricultural production for market are exempt if the
				property sold will be used for an exempt purpose, e.g., in disease control or
				on the behalf of another person engaged in agricultural production for market.
This rule is intended to implement Iowa Code sections
				  423.3(5)
				   and
				  423.3(16).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.9 - Agricultural Health Promotion Items

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Definitions.
For
				purposes of this rule, the following definitions apply:
"Adjuvant"
means any substance that is added
				  to an herbicide, a pesticide, or an insecticide to increase its potency.
"Agricultural production"
means the same as
				  defined in rule 701-200.1 (423).
"Food"
includes vitamins, minerals, other
				  nutritional food supplements, and hormones sold to promote the growth of
				  livestock.
"Herbicide"
means any substance intended to
				  prevent, destroy, or retard the growth of plants including fungi. The term
				  includes preemergence, postemergence, lay-by, pasture, defoliant, and desiccant
				  herbicides and fungicides.
"Insecticide"
means any substance used to
				  kill insects. Any substance used merely to repel insects is not an insecticide.
				  Mechanical devices that are used to kill insects are not insecticides.
"Livestock"
means the same as defined in
				  rule 701-200.1 (423). For the
				  purposes of this rule, "livestock" includes domesticated fowl.
"Medication"
includes antibiotics or other
				  similar drugs administered to livestock.
"Pesticide"
means any substance that is used
				  to kill rodents or smaller vermin, other than insects, such as nematodes,
				  spiders, or bacteria. For the purposes of this rule, a disinfectant is a
				  pesticide. Excluded from the term "pesticide" is any substance that merely
				  repels pests or any device, such as a rat trap, that kills pests by mechanical
				  action.
"Plants"
means the same as defined in rule
				  701-200.1 (423).
"Surfactant"
means a substance that is
				  active on a surface.
(2)
Agricultural health promotion items and adjuvants.
The sales
				price from the sale of herbicides, pesticides, insecticides, food, and
				medication that are to be used in disease, weed, or insect control or health
				promotion of plants or livestock produced as part of agricultural production
				for market is exempt from tax. Sales of adjuvants, surfactants, and other
				products that enhance the effects of herbicides, pesticides, or insecticides
				used in disease, weed, or insect control or health promotion of plants or
				livestock produced as part of agricultural production for market are also
				exempt from tax. The sales price from the sale of herbicides, pesticides,
				insecticides, food, medication, and products to any person not engaged in
				agricultural production for market are exempt if the property sold will be used
				for an exempt purpose (e.g., in disease control or on the behalf of another
				person engaged in agricultural production for market).
This rule is intended to implement Iowa Code sections
				  423.3(5)  and
				  423.3(16).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.10 - Drainage Tile

Current through Register Vol. 47, No. 3, July 24, 2024
The sale or installation of drainage tile which is to be used
				  in disease control or weed control or in health promotion of plants or
				  livestock produced as part of agricultural production for market is exempt from
				  tax. In all other cases, drainage tile will be considered a building material
				  and subject to tax under the provisions of Iowa Code section
				  423.2. Sales of the
				  following materials associated with the installation of agricultural drainage
				  tile are also exempt from tax: tile intakes, outlet pipes and outlet guards,
				  aluminum and gabion structures, erosion control fabric, water control
				  structures, and tile fittings.
This rule is intended to implement Iowa Code section
				  423.3.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.10 - Drainage Tile

Current through Register Vol. 47, No. 3, July 24, 2024
The sales price from the sale or installation of drainage
				  tile that is to be used in disease control or weed control or in health
				  promotion of plants or livestock produced as part of agricultural production
				  for market is exempt from tax. In all other cases, drainage tile will be
				  considered a building material and subject to tax under the provisions of Iowa
				  Code section 423.2. Sales of the following
				  materials associated with the installation of agricultural drainage tile are
				  also exempt from tax: tile intakes, outlet pipes and outlet guards, aluminum
				  and gabion structures, erosion control fabric, water control structures, and
				  tile fittings.
This rule is intended to implement Iowa Code section
				  423.3.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.11 - Materials Used for Seed Inoculations

Current through Register Vol. 47, No. 3, July 24, 2024
Materials used for seed inoculations are exempt from sales
				  tax. All forms of inoculation, whether for promotion of better growth and
				  healthier plants or for the prevention or cure of plant mildew or disease of
				  seeds and bulbs, are intended for the same general purpose and are therefore
				  exempt.
This rule is intended to implement Iowa Code section
				  423.3.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.11 - Materials Used for Seed Inoculations

Current through Register Vol. 47, No. 3, July 24, 2024
The sales price from the sale of materials used for seed
				  inoculations is exempt from sales tax. All forms of inoculation, whether for
				  promotion of better growth and healthier plants or for the prevention or cure
				  of plant mildew or disease of seeds and bulbs, are intended for the same
				  general purpose and are therefore exempt.
This rule is intended to implement Iowa Code section
				  423.3.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.13 - Water Used in Agricultural Production

Current through Register Vol. 47, No. 3, July 24, 2024
Water sold to farmers who are purchasing water for household
				  use, sanitation, swimming pools, or other personal use is subject to sales tax.
				  Water sold to farmers and others and used directly as drinking water for
				  livestock production (including the production of domesticated fowl) is exempt
				  from sales tax. When water is used for exempt purposes, as in livestock
				  production, as well as for taxable purposes, the water may, when practical, be
				  separately metered and separately billed to clearly distinguish the water
				  consumed for exempt purposes from taxable purposes. When it is impractical to
				  separately meter exempt water from taxable water, the purchaser may furnish to
				  the seller a statement enabling the seller to determine the percentage of water
				  subject to exemption. In the absence of proof to the contrary, the retailer of
				  the water shall bill and collect tax on the first 5,000 gallons of water per
				  month. The first 5,000 gallons of water per month will be considered to be for
				  nonexempt use, and the balance will be considered to be used as part of
				  agricultural production.
This rule is intended to implement Iowa Code section
				  423.3(5).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.13 - Water Used in Agricultural Production

Current through Register Vol. 47, No. 3, July 24, 2024
The sales price from the sale of water sold to farmers who
				  are purchasing water for household use, sanitation, swimming pools, or other
				  personal use is subject to sales tax. The sales price from the sale of water
				  sold to farmers and others and used directly as drinking water for livestock
				  production (including the production of domesticated fowl) is exempt from sales
				  tax. When water is used for exempt purposes, as in livestock production, as
				  well as for taxable purposes, the water may, when practical, be separately
				  metered and separately billed to clearly distinguish the water consumed for
				  exempt purposes from taxable purposes. When it is impractical to separately
				  meter exempt water from taxable water, the purchaser may furnish to the seller
				  a statement enabling the seller to determine the percentage of water subject to
				  exemption. In the absence of proof to the contrary, the retailer of the water
				  bills and collects tax on the first 5,000 gallons of water per month. The first
				  5,000 gallons of water per month will be considered to be for nonexempt use,
				  and the balance will be considered to be used as part of agricultural
				  production.
This rule is intended to implement Iowa Code section
				  423.3(5).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.14 - Bedding for Agricultural Livestock or Fowl

Current through Register Vol. 47, No. 3, July 24, 2024
The sales price from the sale of woodchips, sawdust, hay,
				  straw, paper, or any other materials used for bedding in the production of
				  agricultural livestock (including domesticated fowl) is exempt from tax. Rule
				  701-200.1 (423) contains definitions applicable to this rule.
This rule is intended to implement Iowa Code section
				  423.3(9).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.14 - Hatcheries

Current through Register Vol. 47, No. 3, July 24, 2024
The sales price from the sale of egg-type cockerel chicks,
				  broiler chicks, and turkey poults is subject to tax. If sale of domestic
				  poultry is for breeding, rule
				  701-214.7 (423) provides
				  information.
When pullets and poults are sold for production purposes, the
				  sales price from the sale is exempt from tax.
This rule is intended to implement Iowa Code sections
				  423.2(1)  and
				  423.3(3).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.15 - Sales by Farmers

Current through Register Vol. 47, No. 3, July 24, 2024
The sale of grain, livestock, or any other farm or garden
				  product by the producer thereof ordinarily constitutes a sale for resale,
				  processing, or human consumption, and is not subject to tax. Farmers selling
				  tangible personal property not otherwise exempt to ultimate consumers or users
				  shall hold a permit and collect and remit sales tax on the sales price from
				  their sales.
This rule is intended to implement Iowa Code sections
				  423.3(2),
				  423.3(51),
				  and
				  423.3(57).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.15 - Sales by Farmers

Current through Register Vol. 47, No. 3, July 24, 2024
The sales price from the sale of grain, livestock, or any
				  other farm or garden product by the producer thereof ordinarily constitutes a
				  sale for resale, processing, or human consumption and is exempt from tax. In
				  order to sell tangible personal property not otherwise exempt to ultimate
				  consumers or users, farmers shall hold a permit and collect and remit sales tax
				  on the sales price from their sales.
This rule is intended to implement Iowa Code sections
				  423.3(2),
				  423.3(51), and
				  423.3(57).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.16 - Sales of Livestock (including domesticated fowl) Feeds

Current through Register Vol. 47, No. 3, July 24, 2024
Tax shall not apply to the sale of feed for any form of
				  animal life when the product of the animals constitutes food for human
				  consumption. Tax shall apply on feed sold for consumption by pets. Antibiotics
				  that are administered as an additive to feed or drinking water and vitamins and
				  minerals that are sold for livestock (including domesticated fowl) are exempt
				  from tax.
This rule is intended to implement Iowa Code section
				  423.3(16).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.16 - Sales of Livestock (including domesticated fowl) Feeds

Current through Register Vol. 47, No. 3, July 24, 2024
The sales price from the sale of feed for any form of animal
				  life when the product of the animals constitutes food for human consumption is
				  exempt from tax. The sales price from the sale of feed sold for consumption by
				  pets is subject to tax. The sales price from the sale of antibiotics that are
				  administered as an additive to feed or drinking water and vitamins and minerals
				  that are sold for livestock (including domesticated fowl) is exempt from
				  tax.
This rule is intended to implement Iowa Code section
				  423.3(16).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.20 - Grain Bins

Current through Register Vol. 47, No. 3, July 24, 2024
The Iowa Code exempts from sales and use tax the sales price
				  from the sale of a grain bin, including material or replacement parts used to
				  construct or repair a grain bin. "Grain bin" is defined by Iowa Code section
				  423.3(16A).
				  Grain bins are real property, and grain bin materials are building materials as
				  that term is used in rule
				  701-219.3 (423).
(1)
Property considered to be a grain
				bin or material used to construct a grain bin.
In general, materials
				that are permanently attached to a grain bin and are required to hold loose
				grain for drying or storage are used to construct a grain bin and thus exempt
				from sales and use tax. This generally does not include equipment used to move
				loose grain into or out of a grain bin. The following lists of exempt or
				taxable property are not exhaustive.
a. Exempt
				property:
(1) Grain bins, including hopper
				bins.
(2) Corrugated metal or other
				similar material for the sides or roof of a grain bin.
(3) Steps, ladders, or staircases permanently
				attached to a grain bin.
(4)
				Structural support towers for a grain bin or for steps, ladders, or staircases
				providing access to a grain bin.
(5) Catwalks.
(6) Roof vents permanently attached to a
				grain bin.
(7) Grain bin flooring
				and floor supports.
(8) Concrete
				pad or foundation under a grain bin.
(9) Stirring equipment permanently attached
				in a grain bin.
(10) Fans
				permanently attached to a grain bin.
(11) Temperature sensors or temperature
				cables permanently attached in a grain bin.
(12) Spreaders permanently attached in a
				grain bin.
(13) Sweeps or augers
				permanently attached in a grain bin.
(14) Bolts and other builders' hardware
				permanently attached to a grain bin.
(15) Controls and devices to operate the
				above-listed property.
(16) Motors
				for the above-listed property.
(17)
				Replacement parts for the above-listed property.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.21 - Farm Implement Repair of All Kinds

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of repairing, restoring, or
				renovating implements, tools, machines, vehicles, or equipment used in the
				operation of farms, ranches, or acreages on which crops of all kinds are grown
				and on which livestock, poultry, or fur-bearing animals are raised or used for
				any purpose are selling a service subject to sales tax.
(2)
Installation not
				taxable.
Those services relating to the installation of new parts or
				accessories which are not replacements are not taxable.
This rule is intended to implement Iowa Code section
				  423.2(6)
"r."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.21 - Warehousing of Raw Agricultural Products

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
The sales price on the warehousing of raw agricultural
				products is subject to sales tax unless the warehousing of raw agricultural
				products is storage in transit and has a destination outside of Iowa,
				regardless of whether the raw agricultural products originated within or
				outside of Iowa. Because the tax imposed by Iowa Code section
				423.2(6)
"ax"
is imposed on the warehousing and not the sale of raw
				agricultural products, the interstate commerce exceptions found in Iowa Code
				section 423.3 do not apply.
(2)
Definition.
For purposes
				of this rule:
"Raw agricultural products"
includes but is
				  not limited to corn, beans, oats, milo, fruits, vegetables, animal semen, and
				  like items that have not been subjected to any form of processing. For purposes
				  of this rule, grain drying is not considered processing.
(3)
Other charges.
Other
				charges relating to warehousing of raw agricultural products may be subject to
				sales tax when separately invoiced. 701-Chapter 206 contains more information
				about bundled transactions.
(4)
Transit warehouses.
The warehousing of raw agricultural
				products to be delivered within Iowa is subject to sales tax, while the
				warehousing of those products placed into interstate commerce is not subject to
				sales tax.
a.
Formula.
Transit warehouses may compute the tax on warehousing fees based upon a formula
				consisting of a numerator that is the quantity of raw agricultural products
				housed at the warehouse with intended intrastate delivery in Iowa and a
				denominator that is the total quantity of raw agricultural products housed in
				the warehouse.
b.
Definition.
For purposes of this rule:
"Transit warehouses"
are those warehouses
				  where raw agricultural products in bulk quantities are transported to and then
				  shipped to different locations at different times.
c.
Numerator.
Raw
				agricultural products picked up at the warehouse or delivered to a location in
				Iowa must be included in the numerator, even if the products may be or are
				subsequently delivered to a common carrier for shipment outside of
				Iowa.
d.
Information used
				to calculate tax.
The information used in the formula for the
				computation of tax on storage fees must be, in most cases, supplied by the
				principal storing the products in the warehouse. The warehouse is responsible
				for acquiring and verifying the information used in the formula with the
				principal at least once every 90 days.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 214 - Agricultural Rules › Rule 701-214.22 - Warehousing of Raw Agricultural Products

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
The sales price on the warehousing of raw agricultural
				products is subject to sales tax unless the warehousing of raw agricultural
				products is storage in transit and has a destination outside of Iowa,
				regardless of whether the raw agricultural products originated within or
				outside of Iowa. Because the tax imposed by Iowa Code section
				423.2(6)
"ax"
is imposed on the warehousing and not the sale of
				raw agricultural products, the interstate commerce exceptions found in Iowa
				Code section
				423.3
				do not apply.
(2)
Definition.
For purposes of this rule:
"Raw agricultural products"
include but are
				  not limited to corn, beans, oats, milo, fruits, vegetables, animal semen, and
				  like items that have not been subjected to any form of processing. For purposes
				  of this rule, grain drying is not considered processing.
(3)
Other charges.
Other
				charges relating to warehousing of raw agricultural products may be subject to
				sales tax when separately invoiced. 701-Chapter 205 contains more information
				about bundled transactions.
(4)
Transit warehouses.
The warehousing of raw agricultural
				products to be delivered within Iowa is subject to sales tax, while the
				warehousing of those products placed into interstate commerce is not subject to
				sales tax.
a.
Formula.
Transit warehouses may compute the tax on warehousing fees based upon a formula
				consisting of a numerator that is the quantity of raw agricultural products
				housed at the warehouse with intended intrastate delivery in Iowa and a
				denominator that is the total quantity of raw agricultural products housed in
				the warehouse.
b.
Definition.
For purposes of this rule:
"Transit warehouses"
are those warehouses
				  where raw agricultural products in bulk quantities are transported to and then
				  shipped to different locations at different times.
c.
Numerator.
Raw
				agricultural products picked up at the warehouse or delivered to a location in
				Iowa must be included in the numerator, even if the products may be or are
				subsequently delivered to a common carrier for shipment outside of
				Iowa.
d.
Information used
				to calculate tax.
The information used in the formula for the
				computation of tax on storage fees must be, in most cases, supplied by the
				principal storing the products in the warehouse. The warehouse is responsible
				for acquiring and verifying the information used in the formula with the
				principal at least once every 90 days.