An eligible business may claim an exemption from sales and use taxation under section 422.45, subsection 27, for property which is exempt from taxation under section 15.334, notwithstanding the requirements of section 422.45, subsection 27, or any other provision of the Code to the contrary.
96 Acts, ch 1199, §3
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Last update: Thu Mar 18 15:00:31 CST 1999
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