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IAC 12/2/20
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Revenue[701]
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Ch
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, p.
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Ch
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, p.
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\chpgn
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Revenue[701]
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IAC 12/2/20
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\pard\keepn\sb57\qc\sl250
{\plain\f4\fs21\cf2
CHAPTER
}
{\plain\f4\fs21\cf2
226
}
\par
\pard\qc\sl250
{\plain\f4\fs21\cf2
AGRICULTURAL RULES
}
\par
\pard\sb210\qj\sl250
{\plain\f4\fs21\b\cf2\ulc2
701—226.
}
{\plain\f4\fs21\b\cf2\ulc2
1
}
{\plain\f4\fs21\b\cf2\ulc2
(423)
}
{\plain\f4\fs21\b\cf2\ulc2
Sale or rental of farm machinery and equipment and items used in agricultural production that are attached to a self-propelled implement of husbandry.
}
{\plain\f4\fs21\b\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
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.
}
\par
\pard\keepn\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.1
}
{\plain\f4\fs21\b\cf2\ulc2
(1)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\i\cf2\ulc2
Farm machinery and equipment.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
a.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Exempt.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
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:
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(1)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
A self-propelled implement; or
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(2)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
An implement customarily drawn or attached to a self-propelled implement; or
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(3)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
A grain dryer; or
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(4)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
An auxiliary attachment which improves the performance, safety, operation, or efficiency of a qualifying implement or grain dryer; or
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(5)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
A replacement part for any item described in subparagraph (1), (2), (3), or (4).
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
b.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Taxable.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
A vehicle subject to registration as defined in Iowa Code section
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.1.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.1
}
}}
{\plain\f4\fs21\cf2\ulc2
, an implement customarily drawn by or attached to a vehicle subject to registration, an auxiliary attachment for a vehicle subject to registration, or any replacement part for a vehicle, implement, or auxiliary attachment for a vehicle subject to registration is not eligible for the exemption allowed under this rule.
}
\par
\pard\keepn\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.1
}
{\plain\f4\fs21\b\cf2\ulc2
(2)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\i\cf2\ulc2
Attachments to self-propelled implements of husbandry.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
a.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Exempt.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
Exempt from the tax under this rule are the following items if, and only if, they are used in agricultural production:
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(1)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
A snow blower that is to be attached to a self-propelled implement of husbandry; or
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(2)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
A rear-mounted or front-mounted blade that is to be attached to or towed by a self-propelled implement of husbandry; or
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(3)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
A rotary cutter that is to be attached to a self-propelled implement of husbandry.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
b.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Used in agricultural production.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
Under this subrule, the items must be used in agricultural production, and not “directly and primarily” used in production of agricultural products as is required under subrule
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/iac/rule/701.226.1.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
226.1(1)
}
}}
{\plain\f4\fs21\cf2\ulc2
.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\scaps\cf2\ulc2
Example:
}
{\plain\f4\fs21\cf2\ulc2
Farmer Jones purchases a front-mounted blade that will be attached to a self-propelled implement of husbandry (e.g., farming tractor). Farmer Jones primarily uses the blade to prepare previously uncultivated land—a use that is not for agricultural production. See subrule 226.1(3). However, Farmer Jones sporadically uses the front-mounted blade for agricultural production. Even though Farmer Jones does not directly and primarily use the front-mounted blade in agricultural production, the front-mounted blade is exempt from sales or use tax because the blade is occasionally used in agricultural production and it is attached to a self-propelled implement of husbandry.
}
\par
\pard\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.1
}
{\plain\f4\fs21\b\cf2\ulc2
(3)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\i\cf2\ulc2
Definitions and specific provisions.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
For the purposes of this rule, the following definitions and provisions apply.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
a.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Production of agricultural products.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
The term “production of agricultural products” means the same as the term “agricultural production,” which is defined in rule
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/iac/rule/701.211.1.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
701—211.1
}
}}
{\plain\f4\fs21\cf2\ulc2
(423) to mean a farming operation undertaken for profit by the raising of crops or livestock. Nonexclusive examples of items not included within the meaning of the term “agricultural production” are the clearing or preparation of previously uncultivated land, the creation of farm ponds, and the erection of machine sheds, confinement facilities, storage bins, or other farm buildings. See
}
{\plain\f4\fs21\i\cf2\ulc2
Trullinger v. Fremont County
}
{\plain\f4\fs21\cf2\ulc2
, 223 Iowa 677, 273 N.W. 124 (1937). Machinery and equipment used for these purposes would be used for activities which are preparatory to, but not a part of, the production of agricultural products and, therefore, are not exempt.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
b.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Farm machinery and equipment.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
The term “farm machinery and equipment” means machinery and equipment specifically designed for use in the production of agricultural products and machinery and equipment that are not specifically designed for use in the production of agricultural products but are directly and primarily used for that purpose.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\scaps\cf2\ulc2
Example:
}
{\plain\f4\fs21\cf2\ulc2
Farmer Jones raises livestock, and his farming operation requires that fences be repaired to confine the livestock. Farmer Jones purchases a posthole digger that is customarily attached to a tractor and uses the digger to repair the fences used to confine the livestock. The posthole digger is not specifically designed for use in the production of agricultural products but is directly and primarily used in the production of agricultural products. Therefore, the exemption would apply.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
c.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Self-propelled implement.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
The term “self-propelled implement” means an implement which is capable of movement from one place to another under its own power. An implement is not self-propelled merely because it has moving parts. The term “self-propelled implement” includes, but is not limited to, the following items: skid loaders and tractors. The term also includes, but is not limited to, the following machinery if capable of movement under its own power: combines, corn pickers, fertilizer spreaders, hay conditioners and windrowers, sprayers, and bean buggies.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
d.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Implements customarily drawn or attached to self-propelled implements.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
The following is a nonexclusive, representative list of implements customarily drawn or attached to self-propelled implements: augers, balers, blowers, combines, conveyers, cultivators, disks, drags, dryers (portable), farm wagons, feeder wagons, fertilizer spreaders, front- and rear-end loaders, harrows, hay loaders, hay mowers, hay rakes, husking machines, manure spreaders, planters, plows, rotary hoes, sprayers and tanks, and tillage equipment.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
e.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Directly used in agricultural production.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(1)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Property is “directly used” only if it is used to initiate, sustain, or terminate an exempt activity. In determining whether any property is directly used, consideration should be given to the following factors:
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
1.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
The physical proximity of the property to other property clearly exempt as directly used in agricultural production. The closer the property is to exempt property, the more likely it is that the property is directly used in agricultural production.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
2.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
The chronological proximity of the use of the property in question to the use of property clearly exempt as directly used in agricultural production. The closer the proximity of the property’s use within the production process to the use of exempt property, the more likely the use is direct rather than remote.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
3.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
The active causal relationship between the use of the property in question and agricultural production. The fewer intervening causes between the use of the property and the production of the product, the more likely it is that the property is directly used in agricultural production.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(2)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
The fact that particular machinery or equipment is essential to the production of agricultural products because its use is required either by law or practical necessity does not, of itself, mean that the machinery or equipment is directly used in the production of agricultural products. Machinery or equipment that comes into actual physical contact with the soil or crops during the operations of planting, cultivating, harvesting, and soil preparation will be presumed to be machinery or equipment used in agricultural production.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
f.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Primarily used in agricultural production.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
Property is “primarily used” in agricultural production based on the total time it is used in agricultural production in comparison to the time it is used for other purposes. Any property used in agricultural production more than 50 percent of its total use time is eligible for exemption.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
g.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Beginning and end of agricultural production.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
Agricultural production begins with the cultivation of land previously cleared for the planting of crops or begins with the purchase or breeding of livestock or domesticated fowl. Agricultural production ceases when an agricultural product has been transported to the point where it will be sold by the producer or processed for further use.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\scaps\cf2\ulc2
Example:
}
{\plain\f4\fs21\cf2\ulc2
Farmer Brown uses a tractor and wagon to haul harvested corn from a field to a grain dryer located on the farm. After the corn is dried, the same tractor and wagon are used to move the grain to a storage bin, also located on the farm. Later, the same tractor and wagon are used to deliver the corn from the farm to the local elevator where the corn is sold. After Farmer Brown deposits the corn there, the local elevator uses its own tractor and wagon to move the corn to a place of relatively permanent storage. Farmer Brown has used the tractor and wagon in the production of agricultural products, and the exemption would apply to Farmer Brown’s tractor and wagon. However, the elevator has not used its tractor and wagon in agricultural production; thus, the exemption would not be allowed for the elevator’s tractor and wagon.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
h.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Grain dryer.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
The term “grain dryer” includes the heater and the blower necessary to force the warmed air into a grain storage bin. The term “grain dryer” does not include equipment, such as augers and spreaders, used in grain storage or movement, nor does it include any other equipment, such as specialized flooring, that is not a grain dryer. Equipment that is not a grain dryer but is used in grain drying may be exempt if the equipment is a self-propelled implement or customarily drawn or attached to a self-propelled implement and is directly and primarily used in agricultural production.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
i.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Replacement parts.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
The term “replacement parts” means any farm machinery or equipment which is substituted for another part that has broken, worn out or has become obsolete or otherwise unable to perform its intended function. Replacement parts are those parts which materially add to the value of farm machinery or equipment, appreciably prolong its life or keep it in its ordinarily efficient operating condition. Excluded from the meaning of the term “replacement parts” are supplies and computer software. Sales of supplies and computer software are taxable. Nonexclusive examples of supplies include: lubricants, oils, greases, and coolants.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\cf2\ulc2
Tangible personal property which has an expected useful life of 12 months or more and is used in the operation of farm machinery or equipment is rebuttably presumed to be a replacement part. Tangible personal property which is used in the same manner but has an expected useful life of less than 12 months is rebuttably presumed to be a supply.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(1)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
For periods prior to July 1, 2008, the sale or lease of a replacement part is exempt from tax if the replacement part is essential to any repair or reconstruction necessary to the exempt piece of farm machinery or equipment used in the production of agricultural products. The term “replacement parts” does not include attachments and accessories which are not essential to the operation of the farm machinery or equipment. Nonexclusive examples of attachments or accessories that are not essential include: cigarette lighters, radios, portable global positioning devices, and add-on air-conditioning units.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(2)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
For periods beginning on and after July 1, 2008, the sale or lease of a replacement part is exempt from tax if the replacement part is used in any repair or reconstruction of the exempt piece of farm machinery or equipment used in the production of agricultural products. Nonexclusive examples of replacement parts to machinery and equipment which would be exempt include: air-conditioning parts, computer equipment parts, fire equipment parts, glass parts, mirrors, headlights, communication systems, and global positioning equipment parts.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
j.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Implement of husbandry.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(1)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
The term “implement of husbandry” means any tool, equipment, or machinery necessary to the carrying on of the business of agricultural production and without which that could not be done. To be an implement of husbandry, the following must both be true:
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
1.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
The tool, equipment, or machine must be necessary to the carrying on of the business of agricultural production; and
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
2.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Agricultural production must be impossible without the use of the tool, equipment, or machine.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(2)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Whether a given item is an implement of husbandry depends on the facts of each particular case (
}
{\plain\f4\fs21\i\cf2\ulc2
Hester v. State
}
{\plain\f4\fs21\cf2\ulc2
, 108 So.2d 385, 388 (1959)), and in each particular case the person claiming the exemption has the burden of proving that the person is entitled to the exemption.
}
{\plain\f4\fs21\i\cf2\ulc2
Dial Corp. v. Iowa Dep’t of Revenue
}
{\plain\f4\fs21\cf2\ulc2
, 634 N.W.2d 643, 646 (Iowa 2001).
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
k.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Snow blower.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
“Snow blower” as used in this rule means an attachment that has the primary purpose of snow removal by the throwing of snow and that is ordinarily thought of as a snow blower.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
l.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Rear-mounted or front-mounted blade.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
“Rear-mounted or front-mounted blade” as used in this rule means a stationary attachment that has a primary purpose of pushing or leveling, for example, sand, dirt, snow, gravel, or manure. The term “rear-mounted or front-mounted blade” does not include mounted buckets or loaders that have a primary purpose of loading or digging.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
m.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Rotary cutter.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
“Rotary cutter” as used in this rule means an attachment used for mowing of grassy areas, pastures, and brush, but does not include attachments often referred to as “finishing mowers” and “mid-mount mowers.”
}
\par
\pard\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.1
}
{\plain\f4\fs21\b\cf2\ulc2
(4)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\i\cf2\ulc2
Taxable and nontaxable transactions.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
The following are nonexclusive examples of sales and leases of and services for farm machinery or equipment subject to or exempt from tax. Taxable services performed on farm machinery or equipment are subject to tax even when the replacement parts are exempt.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
a.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
A lessor’s purchase of farm machinery or equipment is not subject to tax if the machinery or equipment is leased to a lessee who uses it directly and primarily in the production of agricultural products and if the lessee’s use of the machinery or equipment is otherwise exempt. To claim exemption from tax, the lessor does not need to make an exempt use of the machinery or equipment as long as the lessee uses the machinery or equipment for an exempt purpose. On and after July 1, 2004, the lease of tangible personal property is treated as the sale of that property for the purposes of Iowa sales and use tax law because leases of tangible personal property are taxable retail sales of that property.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
b.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
A lessor’s purchase of a snow blower, rear-mounted or front-mounted blade, or rotary cutter is not subject to tax if such item is leased to a lessee who uses the item in agricultural production and the item will be attached to an implement of husbandry.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
c.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
The owner or lessee of farm machinery or equipment need not be a farmer as long as the machinery or equipment is directly and primarily used in the production of agricultural products and the owner or lessee and the machinery or equipment meet the other requirements of this rule. For example, a person who purchases an airplane designed for use in agricultural aerial spraying and who uses the airplane directly and primarily for agricultural production is entitled to the benefits provided under this rule even though that person is not the owner or occupant of the land where the airplane is used.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
d.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
The owner or lessee of a snow blower, rear-mounted or front-mounted blade, or rotary cutter need not be a farmer as long as the snow blower, rear-mounted or front-mounted blade, or rotary cutter is used in agricultural production and the snow blower, rear-mounted or front-mounted blade, or rotary cutter is attached to an implement of husbandry.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
e.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
The sale or lease, within Iowa, of any farm machinery, equipment, or replacement part for direct and primary use in agricultural production outside of Iowa is a transaction eligible for the exemption if the transaction is otherwise qualified for an exemption under this rule.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
f.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
The sale or lease, within Iowa, of any snow blower, rear-mounted or front-mounted blade, or rotary cutter which is used, outside of Iowa, in agricultural production while attached to an implement of husbandry is a transaction eligible for the exemption, if the transaction is otherwise qualified for an exemption under this rule.
}
\par
\pard\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.1
}
{\plain\f4\fs21\b\cf2\ulc2
(5)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\i\cf2\ulc2
Auxiliary attachments.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
The following is a nonexclusive list of auxiliary attachments for which the sale or use in Iowa is exempt from tax: auxiliary hydraulic valves, cabs, coil tine harrows, corn head pickup reels, dry till shanks, dual tires, extension shanks, fenders, fertilizer attachments and openers, fold kits, grain bin extensions, herbicide and insecticide attachments, kit wraps, no-till coulters, quick couplers, rear-wheel assists, rock boxes, rollover protection systems, rotary shields, stalk choppers, step extensions, trash whips, upper beaters, silage bags, and weights.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\cf2\ulc2
This rule is intended to implement Iowa Code subsections
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.3(8)
}
}}
{\plain\f4\fs21\cf2\ulc2
and
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.3(11)
}
}}
{\plain\f4\fs21\cf2\ulc2
.
}
\par
\pard\keep\sl180
{\plain\f4\fs16\cf2
[
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/7870B.pdf"}{\fldrslt
{\plain\f4\fs16\b\cf2
ARC 7870B
}
}}
{\plain\f4\fs16\cf2
, IAB 6/17/09, effective 7/22/09;
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/0466C.pdf"}{\fldrslt
{\plain\f4\fs16\b\cf2
ARC 0466C
}
}}
{\plain\f4\fs16\cf2
, IAB 11/28/12, effective 1/2/13]
}
\par
\pard\sb210\qj\sl250
{\plain\f4\fs21\b\cf2\ulc2
701—226.
}
{\plain\f4\fs21\b\cf2\ulc2
2
}
{\plain\f4\fs21\b\cf2\ulc2
(423)
}
{\plain\f4\fs21\b\cf2\ulc2
Packaging material used in agricultural production.
}
{\plain\f4\fs21\b\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
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.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\cf2\ulc2
This rule is intended to implement Iowa Code subsection
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.3(15)
}
}}
{\plain\f4\fs21\cf2\ulc2
.
}
\par
\pard\keep\sl180
{\plain\f4\fs16\cf2
[
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/7870B.pdf"}{\fldrslt
{\plain\f4\fs16\b\cf2
ARC 7870B
}
}}
{\plain\f4\fs16\cf2
, IAB 6/17/09, effective 7/22/09]
}
\par
\pard\sb210\qj\sl250
{\plain\f4\fs21\b\cf2\ulc2
701—226.
}
{\plain\f4\fs21\b\cf2\ulc2
3
}
{\plain\f4\fs21\b\cf2\ulc2
(423)
}
{\plain\f4\fs21\b\cf2\ulc2
Irrigation equipment used in agricultural production.
}
{\plain\f4\fs21\b\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
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 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
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/iac/rule/701.211.1.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
701—211.1
}
}}
{\plain\f4\fs21\cf2\ulc2
(423).
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\cf2\ulc2
This rule is intended to implement Iowa Code subsections
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.3(12)
}
}}
{\plain\f4\fs21\cf2\ulc2
and
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.3(13)
}
}}
{\plain\f4\fs21\cf2\ulc2
.
}
\par
\pard\keep\sl180
{\plain\f4\fs16\cf2
[
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/7870B.pdf"}{\fldrslt
{\plain\f4\fs16\b\cf2
ARC 7870B
}
}}
{\plain\f4\fs16\cf2
, IAB 6/17/09, effective 7/22/09]
}
\par
\pard\sb210\qj\sl250
{\plain\f4\fs21\b\cf2\ulc2
701—226.
}
{\plain\f4\fs21\b\cf2\ulc2
4
}
{\plain\f4\fs21\b\cf2\ulc2
(423)
}
{\plain\f4\fs21\b\cf2\ulc2
Sale of a draft horse.
}
{\plain\f4\fs21\b\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
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.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\cf2\ulc2
This rule is intended to implement Iowa Code subsection
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.3(14)
}
}}
{\plain\f4\fs21\cf2\ulc2
.
}
\par
\pard\keep\sl180
{\plain\f4\fs16\cf2
[
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/7870B.pdf"}{\fldrslt
{\plain\f4\fs16\b\cf2
ARC 7870B
}
}}
{\plain\f4\fs16\cf2
, IAB 6/17/09, effective 7/22/09]
}
\par
\pard\sb210\qj\sl250
{\plain\f4\fs21\b\cf2\ulc2
701—226.
}
{\plain\f4\fs21\b\cf2\ulc2
5
}
{\plain\f4\fs21\b\cf2\ulc2
(423)
}
{\plain\f4\fs21\b\cf2\ulc2
Veterinary services.
}
{\plain\f4\fs21\b\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
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
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/iac/rule/701.226.17.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
701—226.17
}
}}
{\plain\f4\fs21\cf2\ulc2
(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.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\cf2\ulc2
This rule is intended to implement Iowa Code subsection
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.3(5)
}
}}
{\plain\f4\fs21\cf2\ulc2
.
}
\par
\pard\keep\sl180
{\plain\f4\fs16\cf2
[
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/7870B.pdf"}{\fldrslt
{\plain\f4\fs16\b\cf2
ARC 7870B
}
}}
{\plain\f4\fs16\cf2
, IAB 6/17/09, effective 7/22/09]
}
\par
\pard\sb210\qj\sl250
{\plain\f4\fs21\b\cf2\ulc2
701—226.
}
{\plain\f4\fs21\b\cf2\ulc2
6
}
{\plain\f4\fs21\b\cf2\ulc2
(423)
}
{\plain\f4\fs21\b\cf2\ulc2
Commercial fertilizer and agricultural limestone.
}
\par
\pard\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.6
}
{\plain\f4\fs21\b\cf2\ulc2
(1)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\i\cf2\ulc2
Commercial fertilizer.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
Sales of commercial fertilizer are exempt from sales and use tax. Plant hormones are considered to be commercial fertilizer.
}
\par
\pard\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.6
}
{\plain\f4\fs21\b\cf2\ulc2
(2)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\i\cf2\ulc2
Agricultural limestone.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
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. See rule
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/iac/rule/701.211.1.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
701—211.1
}
}}
{\plain\f4\fs21\cf2\ulc2
(423) for definitions of “agricultural production” and “plants.” Sales of agricultural limestone used for other purposes are subject to sales tax. Examples of taxable use include, but are not limited to: sales of agricultural limestone for application on a lawn, golf course, or cemetery.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\cf2\ulc2
This rule is intended to implement Iowa Code subsections
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.3(4)
}
}}
{\plain\f4\fs21\cf2\ulc2
and
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.3(5)
}
}}
{\plain\f4\fs21\cf2\ulc2
.
}
\par
\pard\keep\sl180
{\plain\f4\fs16\cf2
[
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/7870B.pdf"}{\fldrslt
{\plain\f4\fs16\b\cf2
ARC 7870B
}
}}
{\plain\f4\fs16\cf2
, IAB 6/17/09, effective 7/22/09;
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/4117C.pdf"}{\fldrslt
{\plain\f4\fs16\b\cf2
ARC 4117C
}
}}
{\plain\f4\fs16\cf2
, IAB 11/7/18, effective 12/12/18]
}
\par
\pard\sb210\qj\sl250
{\plain\f4\fs21\b\cf2\ulc2
701—226.
}
{\plain\f4\fs21\b\cf2\ulc2
7
}
{\plain\f4\fs21\b\cf2\ulc2
(423)
}
{\plain\f4\fs21\b\cf2\ulc2
Sales of breeding livestock.
}
{\plain\f4\fs21\b\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
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 which 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. See rule
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/iac/rule/701.211.1.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
701—211.1
}
}}
{\plain\f4\fs21\cf2\ulc2
(423) for a definition of “livestock.”
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\scaps\cf2\ulc2
Example 1:
}
{\plain\f4\fs21\cf2\ulc2
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.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\scaps\cf2\ulc2
Example 2:
}
{\plain\f4\fs21\cf2\ulc2
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.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\cf2\ulc2
This rule is intended to implement Iowa Code subsection
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.3(3)
}
}}
{\plain\f4\fs21\cf2\ulc2
.
}
\par
\pard\keep\sl180
{\plain\f4\fs16\cf2
[
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/7870B.pdf"}{\fldrslt
{\plain\f4\fs16\b\cf2
ARC 7870B
}
}}
{\plain\f4\fs16\cf2
, IAB 6/17/09, effective 7/22/09]
}
\par
\pard\sb210\qj\sl250
{\plain\f4\fs21\b\cf2\ulc2
701—226.
}
{\plain\f4\fs21\b\cf2\ulc2
8
}
{\plain\f4\fs21\b\cf2\ulc2
(423)
}
{\plain\f4\fs21\b\cf2\ulc2
Domesticated fowl.
}
{\plain\f4\fs21\b\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
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. See rule
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/iac/rule/701.211.1.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
701—211.1
}
}}
{\plain\f4\fs21\cf2\ulc2
(423) for a definition of the term “domesticated fowl.”
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\cf2\ulc2
This rule is intended to implement Iowa Code subsection
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.3(3)
}
}}
{\plain\f4\fs21\cf2\ulc2
.
}
\par
\pard\keep\sl180
{\plain\f4\fs16\cf2
[
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/7870B.pdf"}{\fldrslt
{\plain\f4\fs16\b\cf2
ARC 7870B
}
}}
{\plain\f4\fs16\cf2
, IAB 6/17/09, effective 7/22/09]
}
\par
\pard\sb210\qj\sl250
{\plain\f4\fs21\b\cf2\ulc2
701—226.
}
{\plain\f4\fs21\b\cf2\ulc2
9
}
{\plain\f4\fs21\b\cf2\ulc2
(423)
}
{\plain\f4\fs21\b\cf2\ulc2
Agricultural health promotion items.
}
\par
\pard\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.9
}
{\plain\f4\fs21\b\cf2\ulc2
(1)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\i\cf2\ulc2
Definitions.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
For purposes of this rule, the following definitions apply:
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\i\cf2\ulc2
“
}
{\plain\f4\fs21\i\cf2\ulc2
Adjuvant
}
{\plain\f4\fs21\cf2\ulc2
”
}
{\plain\f4\fs21\cf2\ulc2
\~
}
{\plain\f4\fs21\cf2\ulc2
means any substance which is added to a herbicide, a pesticide, or an insecticide to increase its potency.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\i\cf2\ulc2
“
}
{\plain\f4\fs21\i\cf2\ulc2
Agricultural production
}
{\plain\f4\fs21\cf2\ulc2
”
}
{\plain\f4\fs21\cf2\ulc2
\~
}
{\plain\f4\fs21\cf2\ulc2
means the same as defined in rule
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/iac/rule/701.211.1.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
701—211.1
}
}}
{\plain\f4\fs21\cf2\ulc2
(423).
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\i\cf2\ulc2
“
}
{\plain\f4\fs21\i\cf2\ulc2
Food
}
{\plain\f4\fs21\cf2\ulc2
”
}
{\plain\f4\fs21\cf2\ulc2
\~
}
{\plain\f4\fs21\cf2\ulc2
includes vitamins, minerals, other nutritional food supplements, and hormones sold to promote the growth of livestock.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\i\cf2\ulc2
“
}
{\plain\f4\fs21\i\cf2\ulc2
Herbicide
}
{\plain\f4\fs21\cf2\ulc2
”
}
{\plain\f4\fs21\cf2\ulc2
\~
}
{\plain\f4\fs21\cf2\ulc2
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.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\i\cf2\ulc2
“
}
{\plain\f4\fs21\i\cf2\ulc2
Insecticide
}
{\plain\f4\fs21\cf2\ulc2
”
}
{\plain\f4\fs21\cf2\ulc2
\~
}
{\plain\f4\fs21\cf2\ulc2
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.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\i\cf2\ulc2
“
}
{\plain\f4\fs21\i\cf2\ulc2
Livestock
}
{\plain\f4\fs21\cf2\ulc2
”
}
{\plain\f4\fs21\cf2\ulc2
\~
}
{\plain\f4\fs21\cf2\ulc2
means the same as defined in rule
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/iac/rule/701.211.1.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
701—211.1
}
}}
{\plain\f4\fs21\cf2\ulc2
(423). For the purposes of this rule, “livestock” includes domesticated fowl.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\i\cf2\ulc2
“
}
{\plain\f4\fs21\i\cf2\ulc2
Medication
}
{\plain\f4\fs21\cf2\ulc2
”
}
{\plain\f4\fs21\cf2\ulc2
\~
}
{\plain\f4\fs21\cf2\ulc2
includes antibiotics or other similar drugs administered to livestock.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\i\cf2\ulc2
“
}
{\plain\f4\fs21\i\cf2\ulc2
Pesticide
}
{\plain\f4\fs21\cf2\ulc2
”
}
{\plain\f4\fs21\cf2\ulc2
\~
}
{\plain\f4\fs21\cf2\ulc2
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.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\i\cf2\ulc2
“
}
{\plain\f4\fs21\i\cf2\ulc2
Plants
}
{\plain\f4\fs21\cf2\ulc2
”
}
{\plain\f4\fs21\cf2\ulc2
\~
}
{\plain\f4\fs21\cf2\ulc2
means the same as defined in rule
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/iac/rule/701.211.1.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
701—211.1
}
}}
{\plain\f4\fs21\cf2\ulc2
(423).
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\i\cf2\ulc2
“
}
{\plain\f4\fs21\i\cf2\ulc2
Surfactant
}
{\plain\f4\fs21\cf2\ulc2
”
}
{\plain\f4\fs21\cf2\ulc2
\~
}
{\plain\f4\fs21\cf2\ulc2
means a substance which is active on a surface.
}
\par
\pard\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.9
}
{\plain\f4\fs21\b\cf2\ulc2
(2)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\i\cf2\ulc2
Sales of agricultural health promotion items and adjuvants.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
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.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\cf2\ulc2
This rule is intended to implement Iowa Code subsections
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.3(5)
}
}}
{\plain\f4\fs21\cf2\ulc2
and
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.3(16)
}
}}
{\plain\f4\fs21\cf2\ulc2
.
}
\par
\pard\keep\sl180
{\plain\f4\fs16\cf2
[
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/7870B.pdf"}{\fldrslt
{\plain\f4\fs16\b\cf2
ARC 7870B
}
}}
{\plain\f4\fs16\cf2
, IAB 6/17/09, effective 7/22/09]
}
\par
\pard\sb210\qj\sl250
{\plain\f4\fs21\b\cf2\ulc2
701—226.
}
{\plain\f4\fs21\b\cf2\ulc2
10
}
{\plain\f4\fs21\b\cf2\ulc2
(423)
}
{\plain\f4\fs21\b\cf2\ulc2
Drainage tile.
}
{\plain\f4\fs21\b\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
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
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.2.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.2
}
}}
{\plain\f4\fs21\cf2\ulc2
. 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.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\cf2\ulc2
This rule is intended to implement Iowa Code section
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.3
}
}}
{\plain\f4\fs21\cf2\ulc2
.
}
\par
\pard\keep\sl180
{\plain\f4\fs16\cf2
[
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/7870B.pdf"}{\fldrslt
{\plain\f4\fs16\b\cf2
ARC 7870B
}
}}
{\plain\f4\fs16\cf2
, IAB 6/17/09, effective 7/22/09]
}
\par
\pard\sb210\qj\sl250
{\plain\f4\fs21\b\cf2\ulc2
701—226.
}
{\plain\f4\fs21\b\cf2\ulc2
11
}
{\plain\f4\fs21\b\cf2\ulc2
(423)
}
{\plain\f4\fs21\b\cf2\ulc2
Materials used for seed inoculations.
}
{\plain\f4\fs21\b\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
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.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\cf2\ulc2
This rule is intended to implement Iowa Code section
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.3
}
}}
{\plain\f4\fs21\cf2\ulc2
.
}
\par
\pard\keep\sl180
{\plain\f4\fs16\cf2
[
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/7870B.pdf"}{\fldrslt
{\plain\f4\fs16\b\cf2
ARC 7870B
}
}}
{\plain\f4\fs16\cf2
, IAB 6/17/09, effective 7/22/09]
}
\par
\pard\sb210\qj\sl250
{\plain\f4\fs21\b\cf2\ulc2
701—226.
}
{\plain\f4\fs21\b\cf2\ulc2
12
}
{\plain\f4\fs21\b\cf2\ulc2
(423)
}
{\plain\f4\fs21\b\cf2\ulc2
Fuel used in agricultural production.
}
\par
\pard\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.12
}
{\plain\f4\fs21\b\cf2\ulc2
(1)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\i\cf2\ulc2
Definitions.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
For purposes of this rule, the following definitions apply:
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\i\cf2\ulc2
“
}
{\plain\f4\fs21\i\cf2\ulc2
Aquaculture
}
{\plain\f4\fs21\cf2\ulc2
”
}
{\plain\f4\fs21\cf2\ulc2
\~
}
{\plain\f4\fs21\cf2\ulc2
means the same as defined in rule
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/iac/rule/701.211.1.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
701—211.1
}
}}
{\plain\f4\fs21\cf2\ulc2
(423).
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\i\cf2\ulc2
“
}
{\plain\f4\fs21\i\cf2\ulc2
Fuel
}
{\plain\f4\fs21\cf2\ulc2
”
}
{\plain\f4\fs21\cf2\ulc2
\~
}
{\plain\f4\fs21\cf2\ulc2
includes electricity.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\i\cf2\ulc2
“
}
{\plain\f4\fs21\i\cf2\ulc2
Implement of husbandry
}
{\plain\f4\fs21\cf2\ulc2
”
}
{\plain\f4\fs21\cf2\ulc2
\~
}
{\plain\f4\fs21\cf2\ulc2
means the same as defined in rule
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/iac/rule/701.211.1.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
701—211.1
}
}}
{\plain\f4\fs21\cf2\ulc2
(423).
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\i\cf2\ulc2
“
}
{\plain\f4\fs21\i\cf2\ulc2
Livestock
}
{\plain\f4\fs21\cf2\ulc2
”
}
{\plain\f4\fs21\cf2\ulc2
\~
}
{\plain\f4\fs21\cf2\ulc2
means the same as defined in rule
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/iac/rule/701.211.1.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
701—211.1
}
}}
{\plain\f4\fs21\cf2\ulc2
(423) and includes domesticated fowl.
}
\par
\pard\keepn\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.12
}
{\plain\f4\fs21\b\cf2\ulc2
(2)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\i\cf2\ulc2
Exemptions.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
a.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Fuel used for livestock buildings.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
The sale of fuel used to provide heating or cooling for livestock buildings is exempt from tax.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
b.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Fuel used for flowering, ornamental, or vegetable plant production buildings.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(1)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Sales of fuel for heating or cooling greenhouses, buildings, or parts of buildings used for the production of flowering, ornamental, or vegetable plants intended for sale in the ordinary course of business are exempt from tax. See subparagraph (3) for the formula for calculating exempt use if a building is only partially used for growing flowering, ornamental, or vegetable plants.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(2)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Fuel used in a flowering, ornamental, or vegetable plant production building for purposes other than heating or cooling (e.g., lighting) or for purposes other than direct use in flowering, ornamental, or vegetable plant production (e.g., heating or cooling office space) is not eligible for this exemption. Examples of nonexempt purposes for which a portion of a greenhouse might be used include, but are not limited to, portions used for office space; loading docks; storage of property other than flowering, ornamental, or vegetable plants; housing of heating and cooling equipment; and packaging flowering, ornamental, or vegetable plants for shipment.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(3)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Calculating proportional exemption. It may be possible to calculate the amount of total fuel used in plant production by dividing the number of square feet of the greenhouse heated or cooled and used for raising flowering, ornamental, or vegetable plants by the number of square feet heated or cooled in the entire greenhouse. It may be necessary to alter this formula (by the use of separate metering, for example) if a greenhouse has a walk-in cooler and the cooler is used directly in flowering, ornamental, or vegetable plant production. See
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/iac/rule/701.15.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
701—subrule 15.3(3)
}
}}
{\plain\f4\fs21\cf2\ulc2
regarding fuel exemption certificates and subrule
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/iac/rule/701.226.18.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
226.18(12)
}
}}
{\plain\f4\fs21\cf2\ulc2
regarding seller’s and purchaser’s liability for sales tax.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\scaps\cf2\ulc2
Example 1:
}
{\plain\f4\fs21\cf2\ulc2
Bill Brown’s herb farming operation has a separate greenhouse used to grow his herbs. All other aspects of his farm operations are conducted in other facilities. Because the greenhouse is used exclusively for raising flowering, ornamental, or vegetable plants, Bill Brown is able to claim exemption from sales tax on the cost of fuel used to heat and cool the greenhouse.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\scaps\cf2\ulc2
Example 2:
}
{\plain\f4\fs21\cf2\ulc2
Martha Green’s greenhouse has a separate meter to track the electricity used only for heating or cooling. Her greenhouse is used partially for growing flowering, ornamental, or vegetable plants and partially for a nonexempt purpose. Martha Green is able to claim a proportional exemption from sales tax on the cost of fuel used to heat and cool her growing flowering, ornamental, or vegetable plants. Martha Green calculates her exempt amount by dividing the number of heated or cooled square feet of her greenhouse that are used for raising flowering, ornamental, or vegetable plants by the total number of square feet heated or cooled in the entire greenhouse.
}
\par
\pard\plain\f0\fs18
\par
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx3600
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4464
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx5904
\pard\intbl\li80\ri80\sl200
{\plain\f4\fs18\cf2\ulc2
Total square footage used for raising flowering, ornamental, or vegetable plants
}
\cell
\pard\intbl\li80\ri80\sl200
{\plain\f4\fs18\cf2\ulc2
=
}
\cell
\pard\intbl\li80\ri80\sl200
{\plain\f4\fs18\cf2\ulc2
800
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx3600
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4464
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx5904
\pard\intbl\li80\ri80\sl200
{\plain\f4\fs18\cf2\ulc2
Total square footage
}
\cell
\pard\intbl\li80\ri80\sl200
{\plain\f4\fs18\cf2\ulc2
=
}
\cell
\pard\intbl\li80\ri80\sl200
{\plain\f4\fs18\cf2\ulc2
1,000
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx3600
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4464
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx5904
\pard\intbl\li80\ri80\sl200\tx1600
{\plain\f4\fs18\cf2\ulc2
TOTAL:
}
{\plain\f4\fs18\cf2\ulc2
\tab
}
{\plain\f4\fs18\cf2\ulc2
800 ÷ 1,000
}
\cell
\pard\intbl\li80\ri80\sl200
{\plain\f4\fs18\cf2\ulc2
=
}
\cell
\pard\intbl\li80\ri80\sl200
{\plain\f4\fs18\cf2\ulc2
.80 or 80%
}
\cell
\row
\pard\sb180\qj\sl250
{\plain\f4\fs21\cf2\ulc2
Thus, 80 percent of the cost of the fuel used to heat and cool Martha Green’s greenhouse is exempt from sales tax.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
c.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Sales of fuel used for aquaculture.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
Sales of fuel used in the raising of agricultural products by aquaculture are exempt from tax.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
d.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Sales of fuel, gas, electricity, water, and heat consumed in implements of husbandry.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
The sale of fuel used in any implement of husbandry, whether self-propelled or not, is exempt from tax if the fuel is consumed while the implement is engaged in agricultural production. For example, the sale of fuel used not only in tractors or combines, but also used in implements which cannot move under their own power, is exempt from tax. The sale of fuel used in milk coolers and milking machines, grain dryers, and stationary irrigation equipment and in implements used to handle feed, grain, and hay and to provide water for livestock is exempt from tax even though these implements of husbandry would not ordinarily be considered self-propelled.
}
\par
\pard\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.12
}
{\plain\f4\fs21\b\cf2\ulc2
(3)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\i\cf2\ulc2
Partial use.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
If a building is used partially for an exempt agricultural purpose and partially for a nonexempt purpose, a proportional exemption from sales tax may be claimed based upon a percentage obtained by dividing the number of square feet of the building heated or cooled and used for an exempt agricultural purpose by the number of square feet heated or cooled in the entire building.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\cf2\ulc2
This rule is intended to implement Iowa Code subsection
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.3(6)
}
}}
{\plain\f4\fs21\cf2\ulc2
.
}
\par
\pard\keep\sl180
{\plain\f4\fs16\cf2
[
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/7870B.pdf"}{\fldrslt
{\plain\f4\fs16\b\cf2
ARC 7870B
}
}}
{\plain\f4\fs16\cf2
, IAB 6/17/09, effective 7/22/09;
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/5309C.pdf"}{\fldrslt
{\plain\f4\fs16\b\cf2
ARC 5309C
}
}}
{\plain\f4\fs16\cf2
, IAB 12/2/20, effective 1/6/21]
}
\par
\pard\sb210\qj\sl250
{\plain\f4\fs21\b\cf2\ulc2
701—226.
}
{\plain\f4\fs21\b\cf2\ulc2
13
}
{\plain\f4\fs21\b\cf2\ulc2
(423)
}
{\plain\f4\fs21\b\cf2\ulc2
Water used in agricultural production.
}
{\plain\f4\fs21\b\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
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.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\cf2\ulc2
This rule is intended to implement Iowa Code subsection
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.3(5)
}
}}
{\plain\f4\fs21\cf2\ulc2
.
}
\par
\pard\keep\sl180
{\plain\f4\fs16\cf2
[
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/7870B.pdf"}{\fldrslt
{\plain\f4\fs16\b\cf2
ARC 7870B
}
}}
{\plain\f4\fs16\cf2
, IAB 6/17/09, effective 7/22/09]
}
\par
\pard\sb210\qj\sl250
{\plain\f4\fs21\b\cf2\ulc2
701—226.
}
{\plain\f4\fs21\b\cf2\ulc2
14
}
{\plain\f4\fs21\b\cf2\ulc2
(423)
}
{\plain\f4\fs21\b\cf2\ulc2
Bedding for agricultural livestock or fowl.
}
{\plain\f4\fs21\b\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
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. See rule
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/iac/rule/701.211.1.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
701—211.1
}
}}
{\plain\f4\fs21\cf2\ulc2
(423) for definitions applicable to this rule.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\cf2\ulc2
This rule is intended to implement Iowa Code subsection
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.3(9)
}
}}
{\plain\f4\fs21\cf2\ulc2
.
}
\par
\pard\keep\sl180
{\plain\f4\fs16\cf2
[
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/7870B.pdf"}{\fldrslt
{\plain\f4\fs16\b\cf2
ARC 7870B
}
}}
{\plain\f4\fs16\cf2
, IAB 6/17/09, effective 7/22/09]
}
\par
\pard\sb210\qj\sl250
{\plain\f4\fs21\b\cf2\ulc2
701—226.
}
{\plain\f4\fs21\b\cf2\ulc2
15
}
{\plain\f4\fs21\b\cf2\ulc2
(423)
}
{\plain\f4\fs21\b\cf2\ulc2
Sales by farmers.
}
{\plain\f4\fs21\b\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
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.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\cf2\ulc2
This rule is intended to implement Iowa Code subsections
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.3(2)
}
}}
{\plain\f4\fs21\cf2\ulc2
,
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.3(51)
}
}}
{\plain\f4\fs21\cf2\ulc2
, and
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.3(57)
}
}}
{\plain\f4\fs21\cf2\ulc2
.
}
\par
\pard\keep\sl180
{\plain\f4\fs16\cf2
[
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/7870B.pdf"}{\fldrslt
{\plain\f4\fs16\b\cf2
ARC 7870B
}
}}
{\plain\f4\fs16\cf2
, IAB 6/17/09, effective 7/22/09]
}
\par
\pard\sb210\qj\sl250
{\plain\f4\fs21\b\cf2\ulc2
701—226.
}
{\plain\f4\fs21\b\cf2\ulc2
16
}
{\plain\f4\fs21\b\cf2\ulc2
(423)
}
{\plain\f4\fs21\b\cf2\ulc2
Sales of livestock (including domesticated fowl) feeds.
}
{\plain\f4\fs21\b\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
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.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\cf2\ulc2
This rule is intended to implement Iowa Code subsection
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.3(16)
}
}}
{\plain\f4\fs21\cf2\ulc2
.
}
\par
\pard\keep\sl180
{\plain\f4\fs16\cf2
[
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/7870B.pdf"}{\fldrslt
{\plain\f4\fs16\b\cf2
ARC 7870B
}
}}
{\plain\f4\fs16\cf2
, IAB 6/17/09, effective 7/22/09]
}
\par
\pard\sb210\qj\sl250
{\plain\f4\fs21\b\cf2\ulc2
701—226.
}
{\plain\f4\fs21\b\cf2\ulc2
17
}
{\plain\f4\fs21\b\cf2\ulc2
(423)
}
{\plain\f4\fs21\b\cf2\ulc2
Farm machinery, equipment, and replacement parts used in livestock or dairy production.
}
\par
\pard\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.17
}
{\plain\f4\fs21\b\cf2\ulc2
(1)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
Sales or rentals of farm machinery, equipment, and replacement parts used in livestock or dairy production are exempt from sales and use tax.
}
\par
\pard\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.17
}
{\plain\f4\fs21\b\cf2\ulc2
(2)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
Definitions and special provisions. For purposes of this rule, the following definitions and special provisions apply.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
a.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Machinery.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
The term “machinery” means major mechanical machines, or major components thereof, which contribute directly and primarily to the livestock or dairy production process. Usually, a machine is a large object with moving parts which performs work through the expenditure of energy, either mechanical (e.g., gasoline or other fuel) or electrical.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
b.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Equipment.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
The term “equipment” means tangible personal property (other than a machine) that is directly and primarily used in livestock or dairy production. Equipment may be characterized as property which performs a specialized function and which has no moving parts, or if the equipment does possess moving parts, its source of power is external to it. The following nonexclusive examples differentiate between machinery and equipment:
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\scaps\cf2\ulc2
Example 1:
}
{\plain\f4\fs21\cf2\ulc2
An auger places feed into a cattle feeder. The auger is a piece of machinery; the cattle feeder is a piece of equipment.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\scaps\cf2\ulc2
Example 2:
}
{\plain\f4\fs21\cf2\ulc2
An electric pump is used to pump milk into a bulk milk tank. The electric pump is a piece of machinery; the bulk milk tank is equipment.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
c.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Property used in livestock or dairy production which is neither equipment nor machinery.
}
\par
\pard\qj\sl250\tx340\tx680\tx40\tx40\tx40\tx40\tx40
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(1)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Real property. The ground or the earth is not machinery or equipment. A building is not machinery or equipment. See
}
{\plain\f4\fs21\i\cf2\ulc2
Cloverleaf Cold Storage Co.
}
{\plain\f4\fs21\i\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
v.
}
{\plain\f4\fs21\i\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Dep’t of Revenue and Fin.
}
{\plain\f4\fs21\cf2\ulc2
, 2002 WL 31769009 (Iowa Dept.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Insp.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
App.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
July 26, 2002). Therefore, tangible personal property which is sold for incorporation into the ground or a building in such a manner that the property will become a part of the ground or the building is taxable except for machinery and equipment. Generally, property incorporated into the ground or a building has become a part of the ground or the building if its removal would substantially damage the property, ground, or building or would substantially diminish the value of the property, ground, or building. Fence posts embedded in concrete, electrical wiring, light fixtures, fuse boxes, and switches are examples of property sold for incorporation into the ground or a building, respectively. For the purpose of the following example, assume that property is being sold to a contractor rather than a person engaged in livestock or dairy production. If the property is sold to a contractor, the retailer would be required to consider the property building material and charge the contractor sales tax upon the purchase price of the building material. If the property is building material, sale of the property is not exempt from Iowa sales tax. Rule
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/iac/rule/701.219.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
701—219.3
}
}}
{\plain\f4\fs21\cf2\ulc2
(423) contains a characterization of building material and a list of specific examples of building material.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(2)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Supplies. Supplies are neither machinery nor equipment. Tangible personal property is a farm supply if it is used up or destroyed by virtue of its use in livestock or dairy production or, because of its nature, can only be used once in livestock or dairy production. A light bulb is an example of a farm supply which is not machinery or equipment. See subrule
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/iac/rule/701.226.19.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
226.19(4)
}
}}
{\plain\f4\fs21\cf2\ulc2
for examples of farm supplies which could be mistaken for equipment and are not exempt from tax on other grounds.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
d.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Hand tools.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
The term “hand tools” means tools which can be held in the hand or hands and which are powered by human effort. Hand tools specifically designed for use in livestock or dairy production are exempt from tax as equipment. Mechanical devices that are held in the hand and driven by electricity from some source other than human muscle power are, if they meet all other qualifications, exempt from tax as farm machinery.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
e.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
“Directly used” in livestock or dairy production.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
To determine if machinery or equipment is “directly used” in livestock or dairy production, one must first ensure that the machinery or equipment is used during livestock or dairy production and not before that process has begun or after it has ended. See paragraph
}
{\plain\f4\fs21\i\cf2\ulc2
“g”
}
{\plain\f4\fs21\cf2\ulc2
of this subrule for an explanation of when livestock or dairy production begins and ends.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(1)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Definition. If the machinery or equipment is used in livestock or dairy production, “directly used” means the use is an integral and essential part of production as distinguished from use that is incidental or merely convenient to production or use that is remote from production. Machinery or equipment may be necessary to livestock or dairy production, but its use is so remote from production that it is not directly used in that production.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(2)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Determination. In determining whether machinery or equipment is directly used, consideration should be given to the following factors:
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
1.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
The physical proximity of the machinery or equipment to other machinery or equipment clearly exempt as directly used in livestock or dairy production. The closer the machinery or equipment is to exempt machinery or equipment, the more likely it is that the machinery or equipment is directly used in livestock or dairy production.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
2.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
The chronological proximity of the use of machinery or equipment in question to the use of machinery clearly exempt as directly used in livestock or dairy production. The closer the proximity of the machinery’s or equipment’s use within the production process to the use of exempt machinery or equipment, the more likely the use is direct rather than remote.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
3.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
The active causal relationship between the use of the machinery or equipment in question and livestock or dairy production. The fewer intervening causes between the use of the machinery or equipment and the production of the product, the more likely it is that the machinery or equipment is directly used in production.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
f.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
“Primarily used” in livestock or dairy production.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
Machinery or equipment is “primarily used” in livestock or dairy production based on the total time it is used in livestock or dairy production in comparison to the time it is used for other purposes. Any unit of machinery or equipment directly used in livestock or dairy production more than 50 percent of its total use time is eligible for exemption.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
g.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Beginning and end of livestock or dairy production.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
Livestock or dairy production begins with the purchase or breeding of livestock or dairy animals. Livestock or dairy production ceases when an animal or the product of an animal’s body (e.g., wool) has been transported to the point where it will be sold by the farmer or processed.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
h.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Machinery and equipment design.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
Farm machinery and equipment used in livestock or dairy production is eligible for exemption if specifically designed for use in livestock or dairy production. Farm machinery and equipment which are not specifically designed for use in livestock or dairy production, but are directly and primarily used in livestock or dairy production, are eligible for exemption with the exception of common or ordinary hand tools.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\scaps\cf2\ulc2
Example:
}
{\plain\f4\fs21\cf2\ulc2
Farmer Jones raises livestock and must use fans to cool the animals. Farmer Jones buys electric fans designed for use in a residence, but uses them directly and primarily to cool the livestock. The fans’ use would be considered exempt.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
i.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Replacement parts.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
The term “replacement parts” means the same as defined in subrule
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/iac/rule/701.226.1.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
226.1(2), paragraph
}
{\plain\f4\fs21\i\cf2\ulc2
“i.”
}
}}
\par
\pard\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.17
}
{\plain\f4\fs21\b\cf2\ulc2
(3)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
Examples of machinery and equipment directly used in livestock or dairy production.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
a.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Machinery and equipment used to transport or limit the movement of livestock or dairy animals (e.g., electric fence equipment, portable fencing, head gates, and loading chutes) are directly used in livestock or dairy production.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
b.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Machinery and equipment used in the conception, birth, feeding, and watering of livestock or dairy animals (e.g., artificial insemination equipment, portable farrowing pens, feed carts, and automatic watering equipment) are directly used in livestock or dairy production.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
c.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Machinery and equipment used to maintain healthful or sanitary conditions in the immediate area where livestock are kept (e.g., manure gutter cleaners, automatic cattle oilers, fans, and heaters if not real property) are directly used in livestock or dairy production.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
d.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Machinery and equipment used to test or inspect livestock during production are directly used in livestock or dairy production.
}
\par
\pard\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.17
}
{\plain\f4\fs21\b\cf2\ulc2
(4)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
Taxable examples. The following are nonexclusive examples of machinery or equipment which would not be directly used in livestock or dairy production.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
a.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Machinery or equipment used to assemble, maintain, or repair other machinery or equipment directly used in livestock or dairy production (e.g., welders, paint sprayers, and lubricators).
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
b.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Machinery or equipment used in farm management, administration, advertising, or selling (e.g., a computer used for record keeping, calculator, office safe, telephone, books, and farm magazines).
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
c.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Machinery or equipment used in the exhibit of livestock or dairy animals (e.g., blankets, halters, prods, leads, and harnesses).
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
d.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Machinery or equipment used in safety or fire prevention, even though the machinery or equipment is required by law.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
e.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Machinery or equipment for employee or personal use. Machinery or equipment used for the personal comfort, convenience, or use by a farmer, the farmer’s family or employees, or persons associated with the farmer is not exempt from tax. Examples of such machinery and equipment include the following: beds, mattresses, blankets, tableware, stoves, refrigerators, and other equipment used in conjunction with the operation of a farm home, or other facilities for farm employees.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
f.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Machinery or equipment used for heating, cooling, ventilation, and lighting of farm buildings generally.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
g.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Vehicles subject to registration.
}
\par
\pard\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.17
}
{\plain\f4\fs21\b\cf2\ulc2
(5)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
The sales price, not including services, of the following machinery or equipment is exempt from tax regardless of whether the machinery or equipment remains tangible personal property after installation or is incorporated into the realty: auxiliary attachments which improve the performance, safety, operation, or efficiency of the machinery and equipment, including auger systems, curtains and curtain systems, drip systems, fan and fan systems, shutters, inlets, shutter or inlet systems, refrigerators, and replacement parts if all of the following conditions are met:
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
a.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
The implement, machinery, or equipment is directly and primarily used in livestock or dairy production.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
b.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
The implement is not a self-propelled implement or implement customarily drawn or attached to self-propelled implements.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
c.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
The replacement part is used in a repair or reconstruction of the exempt piece of farm machinery or equipment used in the production of agricultural products.
}
\par
\pard\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.17
}
{\plain\f4\fs21\b\cf2\ulc2
(6)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
Auxiliary attachments exemption. Sales of auxiliary attachments which improve the performance, safety, operation, or efficiency of exempt machinery or equipment are exempt from tax. Sales of replacement parts for these auxiliary attachments are also exempt.
}
\par
\pard\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.17
}
{\plain\f4\fs21\b\cf2\ulc2
(7)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
Seller’s and purchaser’s liability for sales tax. The seller shall be relieved of sales tax liability if the seller takes from the purchaser an exemption certificate stating that the purchase is of machinery and equipment meeting the requirements of this rule. The exemption certificate must be fully completed. If items purchased tax-free pursuant to an exemption certificate are used or disposed of by the purchaser in a nonexempt manner, the purchaser is solely and directly liable for sales tax and shall remit the tax to the department.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\cf2\ulc2
This rule is intended to implement Iowa Code subsections
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.3(11)
}
}}
{\plain\f4\fs21\cf2\ulc2
and
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.3(15)
}
}}
{\plain\f4\fs21\cf2\ulc2
.
}
\par
\pard\keep\sl180
{\plain\f4\fs16\cf2
[
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/7870B.pdf"}{\fldrslt
{\plain\f4\fs16\b\cf2
ARC 7870B
}
}}
{\plain\f4\fs16\cf2
, IAB 6/17/09, effective 7/22/09]
}
\par
\pard\sb210\qj\sl250
{\plain\f4\fs21\b\cf2\ulc2
701—226.
}
{\plain\f4\fs21\b\cf2\ulc2
18
}
{\plain\f4\fs21\b\cf2\ulc2
(423)
}
{\plain\f4\fs21\b\cf2\ulc2
Machinery, equipment, and replacement parts used in the production of flowering, ornamental, and vegetable plants.
}
\par
\pard\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.18
}
{\plain\f4\fs21\b\cf2\ulc2
(1)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
The sales or rentals of machinery, equipment, and replacement parts used in the production of flowering, ornamental, and vegetable plants are exempt from sales and use tax. The production of flowering, ornamental, or vegetable plants by a grower in a commercial greenhouse or at another location is considered to be a part of agricultural production and exempt from sales tax. The term “flowering, ornamental, or vegetable plants” does not include silvicultural products or fungi.
}
\par
\pard\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.18
}
{\plain\f4\fs21\b\cf2\ulc2
(2)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
Definitions and special provisions. For purposes of this rule, the following definitions and special provisions apply.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
a.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Machinery.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
The term “machinery” means major mechanical machines, or major components thereof, which contribute directly and primarily to the flowering, ornamental, or vegetable plant production process. Usually, a machine is a large object with moving parts which performs work through the expenditure of energy, either mechanical (e.g., gasoline or other fuel) or electrical.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
b.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Equipment.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
The term “equipment” means tangible personal property (other than a machine) that is directly and primarily used in the flowering, ornamental, or vegetable plant production process. Equipment may be characterized as property which performs a specialized function which, of itself, has no moving parts, or if the equipment does possess moving parts, its source of power is external to it.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
c.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Plants.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
Rescinded
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/bulletin/12-02-2020.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
IAB 12/2/20
}
}}
{\plain\f4\fs21\cf2\ulc2
, effective 1/6/21.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
d.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Property used in the flowering, ornamental, or vegetable plant production process which is neither equipment nor machinery.
}
\par
\pard\qj\sl250\tx340\tx680\tx40\tx40\tx40\tx40\tx40
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(1)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Real property. The ground or the earth is not machinery or equipment. A building is not machinery or equipment. See
}
{\plain\f4\fs21\i\cf2\ulc2
Cloverleaf Cold Storage Co.
}
{\plain\f4\fs21\i\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
v.
}
{\plain\f4\fs21\i\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Dep’t of Revenue and Fin.
}
{\plain\f4\fs21\cf2\ulc2
, 2002 WL 31769009 (Iowa Dept.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Insp.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
App.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
July 26, 2002). Therefore, tangible personal property which is sold for incorporation into the ground or a building in such a manner that the property will become a part of the ground or the building is taxable except for machinery and equipment. Generally, property incorporated into the ground or a building has become a part of the ground or the building if its removal would substantially damage the property, ground, or building or would substantially diminish the value of the property, ground, or building. Fence posts embedded in concrete, electrical wiring, light fixtures, fuse boxes, and switches are examples of property sold for incorporation into the ground or a building, respectively. For the purpose of this example, assume that the property is being sold to a contractor rather than a person engaged in the flowering, ornamental, or vegetable plant production process. If the property is sold to a contractor, the retailer would be required to consider the property building material and charge the contractor sales tax upon the purchase price of this building material. If the property is building material, sale of the property is not exempt from Iowa sales tax. Rule
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/iac/rule/701.219.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
701—219.3
}
}}
{\plain\f4\fs21\cf2\ulc2
(423) contains a characterization of building material and a list of specific examples of building material.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(2)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Supplies. Supplies are neither machinery nor equipment. Tangible personal property is a supply if it is used up or destroyed by virtue of its use in the flowering, ornamental, or vegetable plant production process or, because of its nature, can only be used once in the flowering, ornamental, or vegetable plant production process. A light bulb is an example of a supply which is not machinery or equipment. See subrule
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/iac/rule/701.226.19.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
226.19(4)
}
}}
{\plain\f4\fs21\cf2\ulc2
for examples of supplies which could be mistaken for equipment and are not exempt from tax on other grounds.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
e.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Hand tools.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
The term “hand tools” means tools which can be held in the hand or hands and which are powered by human effort. Hand tools specifically designed for use in the flowering, ornamental, or vegetable plant production process are exempt from tax as equipment. Mechanical devices that are held in the hand and driven by electricity from some source other than human muscle power are, if they meet all other qualifications, exempt from tax.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
f.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
“Directly used” in the flowering, ornamental, or vegetable plant production process.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
To determine if machinery or equipment is “directly used” in the flowering, ornamental, or vegetable plant production process, one must first ensure that the machinery or equipment is used during the flowering, ornamental, or vegetable plant production process and not before that process has begun or after it has ended. See paragraph
}
{\plain\f4\fs21\i\cf2\ulc2
“h”
}
{\plain\f4\fs21\cf2\ulc2
of this subrule for an explanation as to when the flowering, ornamental, or vegetable plant production process begins and ends.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(1)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Definition. If the machinery or equipment is used in the flowering, ornamental, or vegetable plant production process, “directly used” means the use is an integral and essential part of production as distinguished from use that is incidental or merely convenient to production or use that is remote from production. Machinery or equipment may be necessary to the flowering, ornamental, or vegetable plant production process, but its use is so remote from production that it is not directly used in that production.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(2)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Determination. In determining whether machinery or equipment is directly used, consideration should be given to the following factors:
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
1.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
The physical proximity of the machinery or equipment to other machinery or equipment clearly exempt as directly used in the flowering, ornamental, or vegetable plant production process. The closer the machinery or equipment is to exempt machinery or equipment, the more likely it is that the machinery or equipment is directly used in the flowering, ornamental, or vegetable plant production process.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
2.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
The chronological proximity of the use of machinery or equipment in question to the use of machinery clearly exempt as directly used in the flowering, ornamental, or vegetable plant production process. The closer the proximity of the machinery’s or equipment’s use within the production process is to the use of exempt machinery or equipment, the more likely the use is direct rather than remote.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
3.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
The active causal relationship between the use of the machinery or equipment in question and the flowering, ornamental, or vegetable plant production process. The fewer intervening causes between the use of the machinery or equipment and the production of the product, the more likely it is that the machinery or equipment is directly used in production.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
g.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
“Primarily used” in flowering, ornamental, or vegetable plant production.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
Machinery or equipment is “primarily used” in flowering, ornamental, or vegetable plant production based upon the total time it is used in flowering, ornamental, or vegetable plant production in comparison to the time it is used for other purposes. Any unit of machinery or equipment directly used in flowering, ornamental, or vegetable plant production more than 50 percent of its total use time is eligible for exemption.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
h.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Beginning and end of flowering, ornamental, or vegetable plant production.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
Flowering, ornamental, or vegetable plant production begins with the purchase of seeds or starter plants. Flowering, ornamental, or vegetable plant production ceases when a plant has grown to the size or weight at which it will be prepared for shipment to the destination where it will be marketed.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
i.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Machinery and equipment design.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
Machinery and equipment used in flowering, ornamental, or vegetable plant production are eligible for exemption if they were specifically designed for use in flowering, ornamental, or vegetable plant production. Machinery and equipment which are not specifically designed for use in flowering, ornamental, or vegetable plant production, but are directly and primarily used in flowering, ornamental, or vegetable plant production, are eligible for exemption with the exception of common or ordinary hand tools.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\scaps\cf2\ulc2
Example:
}
{\plain\f4\fs21\cf2\ulc2
Bob Jones raises tulips and must use a thermometer to monitor the temperature in his greenhouse. Bob Jones buys a thermometer designed for use in a residence, but uses it directly and primarily to monitor the temperature in his greenhouse. The thermometer’s use would be considered exempt.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
j.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
Replacement parts.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
The term “replacement parts” means the same as defined in subrule
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/iac/rule/701.226.1.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
226.1(2), paragraph
}
{\plain\f4\fs21\i\cf2\ulc2
“i.”
}
}}
\par
\pard\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.18
}
{\plain\f4\fs21\b\cf2\ulc2
(3)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
Examples of machinery and equipment directly used in flowering, ornamental, or vegetable plant production can be found in subrule
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/iac/rule/701.226.19.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
226.19(3)
}
}}
{\plain\f4\fs21\cf2\ulc2
.
}
\par
\pard\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.18
}
{\plain\f4\fs21\b\cf2\ulc2
(4)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
Taxable examples. The following are nonexclusive examples of machinery or equipment which would not be directly used in flowering, ornamental, or vegetable plant production.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
a.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Machinery or equipment used to assemble, maintain, or repair other machinery or equipment directly used in flowering, ornamental, or vegetable plant production.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
b.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Machinery or equipment used in the growing operation’s management, administration, advertising, or selling (e.g., calculators, office safes, telephones, books, and plant magazines).
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
c.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Machinery or equipment used in the exhibit of flowering, ornamental, or vegetable plants.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
d.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Machinery or equipment used in safety or fire prevention, even though the machinery or equipment is required by law.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
e.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Machinery or equipment for employee or personal use. Machinery or equipment used for the personal comfort, convenience, or use by a grower, the grower’s family or employees, or persons associated with the grower is not exempt from tax. Examples of such machinery and equipment include the following: beds, mattresses, blankets, tableware, stoves, refrigerators, and other equipment used in conjunction with the operation of a grower’s home, or other facilities for the grower’s employees.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
f.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Machinery or equipment used for heating, cooling, ventilation, and lighting of office, retail, or display buildings where production does not occur.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
g.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Vehicles subject to registration.
}
\par
\pard\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.18
}
{\plain\f4\fs21\b\cf2\ulc2
(5)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
Packing material used in flowering, ornamental, or vegetable plant production. The sales price for 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 the production of flowering, ornamental, or vegetable plants in commercial greenhouses or other places which sell such items in the ordinary course of business is not subject to sales tax. Containers and packaging materials include but are not limited to boxes, trays, labels, sleeves, tape, and staples.
}
\par
\pard\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.18
}
{\plain\f4\fs21\b\cf2\ulc2
(6)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
Sales of self-propelled implements. Sales of self-propelled implements or implements customarily drawn or attached to self-propelled implements and replacement parts for the same are exempt from tax if the implements are used directly and primarily in the production of flowering, ornamental, or vegetable plants in commercial greenhouses or elsewhere. Exempt implements include, but are not limited to, forklifts used to transport pallets of flowering, ornamental, or vegetable plants, wagons containing sterilized soil, and tractors used to pull these items.
}
\par
\pard\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.18
}
{\plain\f4\fs21\b\cf2\ulc2
(7)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
Sales of machinery and equipment used in flowering, ornamental, or vegetable plant production which are not self-propelled or attached to self-propelled machinery and equipment are exempt from tax. Rule
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/iac/rule/701.226.19.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
701—226.19
}
}}
{\plain\f4\fs21\cf2\ulc2
(423) includes nonexclusive examples of machinery and equipment which are not self-propelled or attached to self-propelled machinery and equipment and which are directly and primarily used in flowering, ornamental, or vegetable plant production.
}
\par
\pard\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.18
}
{\plain\f4\fs21\b\cf2\ulc2
(8)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
Fuel used in plant production. See subrule
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/iac/rule/701.226.12.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
226.12(2), paragraph
}
{\plain\f4\fs21\i\cf2\ulc2
“b.”
}
}}
\par
\pard\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.18
}
{\plain\f4\fs21\b\cf2\ulc2
(9)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
Sales of water used in the production of plants are exempt from tax. If water is not separately metered, the plants’ grower must determine by use of a percentage the portion of water used for a taxable purpose and the portion used for an exempt purpose. Nonexclusive examples of taxable usage include rest rooms, sanitation, lawns, and vehicle wash.
}
\par
\pard\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.18
}
{\plain\f4\fs21\b\cf2\ulc2
(10)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
Agricultural health promotion items. Sales to a commercial greenhouse of fertilizer, limestone, herbicides, pesticides, insecticides, plant food, and medication for use in disease, weed, and insect control or in other health promotion of flowering, ornamental, or vegetable plants are exempt from tax. For the purposes of this rule, a virus, bacteria, fungus, or insect which is purchased for use in killing insects or other pests is an insecticide or pesticide. Refer to rule
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/iac/rule/701.226.9.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
701—226.9
}
}}
{\plain\f4\fs21\cf2\ulc2
(423) for more information regarding these exemptions.
}
\par
\pard\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.18
}
{\plain\f4\fs21\b\cf2\ulc2
(11)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
Miscellaneous exempt and taxable plant sales.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
a.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Sales of pots, soil, seeds, bulbs, and starter plants for use in plant production are not the sale of machinery or equipment, but can be sales for resale and exempt from tax if the pots and soil are sold with the final product or become the finished product.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
b.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Sales of portable buildings which will be used to display plants for retail sales are taxable.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
c.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Sales of whitewash which will be painted on greenhouses to control the amount of sunlight entering those greenhouses are taxable sales of a supply rather than exempt sales of equipment.
}
\par
\pard\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.18
}
{\plain\f4\fs21\b\cf2\ulc2
(12)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
Seller’s and purchaser’s liability for sales tax. The seller shall be relieved of sales tax liability if the seller receives from the purchaser an exemption certificate stating that the purchase is of machinery and equipment meeting the requirements of this rule. The exemption certificate must be fully completed. If items purchased tax-free pursuant to an exemption certificate are used or disposed of by the purchaser in a nonexempt manner, the purchaser is solely and directly liable for the sales tax and shall remit the tax to the department.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\cf2\ulc2
This rule is intended to implement Iowa Code subsections
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.3(11)
}
}}
{\plain\f4\fs21\cf2\ulc2
and
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.3(15)
}
}}
{\plain\f4\fs21\cf2\ulc2
.
}
\par
\pard\keep\sl180
{\plain\f4\fs16\cf2
[
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/7870B.pdf"}{\fldrslt
{\plain\f4\fs16\b\cf2
ARC 7870B
}
}}
{\plain\f4\fs16\cf2
, IAB 6/17/09, effective 7/22/09;
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/5309C.pdf"}{\fldrslt
{\plain\f4\fs16\b\cf2
ARC 5309C
}
}}
{\plain\f4\fs16\cf2
, IAB 12/2/20, effective 1/6/21]
}
\par
\pard\sb210\qj\sl250
{\plain\f4\fs21\b\cf2\ulc2
701—226.
}
{\plain\f4\fs21\b\cf2\ulc2
19
}
{\plain\f4\fs21\b\cf2\ulc2
(423)
}
{\plain\f4\fs21\b\cf2\ulc2
Nonexclusive lists.
}
{\plain\f4\fs21\b\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
The following tables list items that are taxable or exempt.
}
\par
\pard\keepn\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.19
}
{\plain\f4\fs21\b\cf2\ulc2
(1)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\i\cf2\ulc2
Exempt for agricultural production.
}
\par
\pard\plain\f0\fs20
\par
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
adjuvants
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
irrigation equipment
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
alternators and generators*
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
kill cones
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
augers*
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
limestone, agricultural
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
balers
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
manure spreaders
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
bale transportation equipment
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
mowers, hay
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
baling wire and binding twine
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
oil filters
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
batteries for exempt machinery
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
oil pumps
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
blowers, grain dryer
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
packing materials
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
brush hogs*
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
pesticides
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
combines, cornheads, platforms
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
pickers
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
conveyors, temporary or portable*
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
plants (seeds)
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
corn pickers
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
planters
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
crawlers, tractor
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
plows
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
cultipackers
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
piston rings
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
cultivators
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
pruning and picking equipment*
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
discs
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
replacement parts
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
draft horses
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
rock pickers
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
drags
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
rollers*
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
drainage pipe and tile
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
rotary blade mowers; not lawn mowers
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
dusters*
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
rotary hoes
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
ensilage cutters
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
seeders
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
ensilage forks and trucks (a pickup does not qualify)
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
seed cleaners*
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
farm wagons and accessories
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
seed planters
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
fertilizer, agricultural
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
seeds
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
fertilizer spreaders
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
self-propelled implements
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
filters
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
shellers*
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
forage harvesters, boxes
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
silo blowers, unloaders*
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
fuel for grain drying or other agricultural
}
\par
\pard\intbl\li80\ri80\fi216\sl220
{\plain\f4\fs20\cf2\ulc2
production
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
sowers
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
gaskets
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
spark plugs for exempt machinery
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
grain augers, portable*
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
sprayers*
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
grain drills
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
spreaders
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
grain dryer, heater and blower only
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
sprinklers
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
grain planters
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
subsoilers
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
harrows
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
surfactants
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
hay conditioners
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
tillers
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
hay hooks
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
tires for exempt machinery
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
hay loaders
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
tractor chains
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
herbicides
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
tractors, farm
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
implements customarily drawn or attached
}
\par
\pard\intbl\li80\ri80\fi216\sl220
{\plain\f4\fs20\cf2\ulc2
to a self-propelled implement
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
tractor weights
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
insecticides
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
vegetable harvesters
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
\~
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
weeders*
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\qj\li80\ri80\fi340\sl250
{\plain\f4\fs21\cf2\ulc2
*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.
}
\cell
\row
\pard\keepn\sb200\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.19
}
{\plain\f4\fs21\b\cf2\ulc2
(2)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\i\cf2\ulc2
Exempt for dairy and livestock production.
}
\par
\pard\plain\f0\fs20
\par
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
adjuvants
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
heaters, portable
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
alternators and generators1
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
hog feeders, portable
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
artificial insemination equipment
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
hog ringers3
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
auger systems
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
hoof trimmers, portable3
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
automatic feeding systems, portable
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
hypodermic syringes and needles, nondisposable
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
batteries for exempt machinery
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
implements customarily drawn or attached
}
\par
\pard\intbl\li80\ri80\fi216\sl220
{\plain\f4\fs20\cf2\ulc2
to a self-propelled implement
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
barn ventilators
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
incubators, portable
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
bedding materials2
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
inlets and inlet systems
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
breeding stock, agricultural
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
inoculation materials
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
bulk feeding tanks, portable
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
insecticides
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
bulk milk coolers and tanks, portable
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
kill cones
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
calf weaners and feeders, portable
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
livestock feeding, watering and handling
}
\par
\pard\intbl\li80\ri80\fi216\sl220
{\plain\f4\fs20\cf2\ulc2
equipment, portable
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
cattle feeders, portable
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
loading chutes, portable
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
chain and rope hoists, portable1
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
manure brooms, portable3
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
chicken pickers, plucking equipment
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
manure handling equipment, includes front-
}
\par
\pard\intbl\li80\ri80\fi216\sl220
{\plain\f4\fs20\cf2\ulc2
end and rear-end loaders, portable3
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
chick guards
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
manure scoops, portable1
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
clipping machines, portable3
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
medications
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
conveyors, temporary or portable1
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
milk coolers, portable
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
cow stalls, portable
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
milking equipment, includes cans, etc.3
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
cow ties, portable
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
milking machines
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
cow watering and feeding bowls, portable
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
milk strainers and strainer disks, if not disposable
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
crawlers, tractor
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
milk tanks, portable
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
currying and oiling machines, portable
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
pesticides
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
curtains and curtain systems
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
poultry feeders, portable
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
dehorners
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
poultry founts, portable
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
domestic fowl
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
poultry litters, portable
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
draft horses
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
poultry nests, portable
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
drip systems
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
refrigerators
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
electric fence equipment, portable
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
replacement parts
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
fans and fan systems
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
sawdust2
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
farm wagons and accessories
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
self-propelled implements
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
farrowing houses, crates, stalls, portable
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
shutters and shutter systems
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
feed
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
space heaters, portable
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
feed bins, portable
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
specialized flooring, portable
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
feed carts, portable
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
sprayers1
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
feed elevators, portable
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
squeeze chutes, stalls, portable
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
feed grinders, portable
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
stanchions, portable
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
feed scoops3
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
surfactants
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
feed tanks, portable
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
tires for exempt machinery
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
feeder chutes, portable
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
thermometers3
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
feeders, portable
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
tractor chains
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
fence and fencing supplies, temporary or portable
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
tractors, farm
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
foggers
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
tractor weights
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
fuel to heat or cool livestock buildings
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
vacuum coolers
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
gaskets
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
ventilators
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
gates, portable
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
water filters, heaters, pumps, softeners, portable
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
gestation stalls, portable
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
waterers/watering tanks, portable
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
grooming equipment, portable3
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
weaners
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
head gates, portable
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
wood chips2
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\qj\li80\ri80\fi340\sl250
{\plain\f4\fs21\cf2\ulc2
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.
}
\par
\pard\intbl\qj\li80\ri80\fi340\sl250
{\plain\f4\fs21\cf2\ulc2
2Exempt when used as livestock and poultry bedding.
}
\par
\pard\intbl\qj\li80\ri80\fi340\sl250
{\plain\f4\fs21\cf2\ulc2
3Designed for farm use.
}
\cell
\row
\pard\keepn\sb200\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.19
}
{\plain\f4\fs21\b\cf2\ulc2
(3)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\i\cf2\ulc2
Exempt for flowering, ornamental, or vegetable plant production.
}
\par
\pard\plain\f0\fs20
\par
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
air-conditioning pads
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
greenhouse monorail systems*
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
airflow control tubes
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
greenhouse thermometers
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
atmospheric CO2 control and monitoring equipment
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
handcarts used to move plants
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
backup generators
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
lighting which provides artificial sunlight
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
bins holding sterilized soil
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
overhead heating, lighting, and watering systems*
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
control panels for heating and cooling systems*
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
overhead tracks for holding potted plants*
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
coolers used to chill plants*
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
plant tables*
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
cooling walls* or membranes
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
plant watering systems*
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
equipment used to control water levels
}
\par
\pard\intbl\li80\ri80\fi216\sl220
{\plain\f4\fs20\cf2\ulc2
for subirrigation
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
portable buildings used to grow plants*
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
fans used for cooling and ventilating*
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
seeding and transplanting machines
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
floor mesh for controlling weeds
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
soil pot and soil flat filling machines
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
germination chambers
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
steam generators for soil sterilization*
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
greenhouse boilers*
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
warning devices which monitor excess heat or cold
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
greenhouse netting or mesh when used
}
\par
\pard\intbl\li80\ri80\fi216\sl220
{\plain\f4\fs20\cf2\ulc2
for light and heat control
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
watering booms
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\qj\li80\ri80\fi340\sl250
{\plain\f4\fs21\cf2\ulc2
*Exempt if not real property. “Real property” is defined in Iowa Code subsection
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/4.1.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
4.1(13)
}
}}
{\plain\f4\fs21\cf2\ulc2
as “lands, tenements, hereditaments, and all rights thereto and interests therein, equitable as well as legal.” See 701—Chapter 219.
}
\cell
\row
\pard\keepn\sb200\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.19
}
{\plain\f4\fs21\b\cf2\ulc2
(4)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\i\cf2\ulc2
Taxable even if used in agricultural production.
}
\par
\pard\plain\f0\fs20
\par
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
additives
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
lubricants and fluids
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
air compressors
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
lumber*
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
air conditioners, unless a replacement part
}
\par
\pard\intbl\li80\ri80\fi216\sl220
{\plain\f4\fs20\cf2\ulc2
for exempt machinery
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
marking chalk
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
air tanks
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
mops
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
antifreeze
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
motor oils
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
axes
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
nails
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
barn cleaner, permanent
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
office supplies
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
baskets
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
oxygen
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
belt dressing
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
packing room supplies
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
bins, permanent^
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
paint and paint sprayers
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
brooms
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
pliers
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
buckets
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
posthole diggers, hand tool
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
building materials* and supplies
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
poultry brooders, permanent
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
burlap cleaners
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
poultry feeders, permanent
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
cattle feeders, permanent
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
poultry nests, permanent
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
cement#
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
pruning tools
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
chain saws
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
pumps for household or lawn use
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
cleaning brushes
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
radios, unless a replacement part for
}
\par
\pard\intbl\li80\ri80\fi216\sl220
{\plain\f4\fs20\cf2\ulc2
exempt machinery
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
cleansing agents and materials
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
refrigerators for home use
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
computers (including laptop), for personal use
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
repair tools
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
computer software
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
road maintenance equipment
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
construction tools
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
road scraper
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
concrete#
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
roofing
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
conveyors, permanent
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
sanders
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
cow ties, permanent
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
scrapers
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
ear tags
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
screwdrivers
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
fence, posts, wire, permanent
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
shingles
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
field toilets
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
shovels
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
fire prevention equipment
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
silos
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
freon
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
snow fence unless portable and used directly
}
\par
\pard\intbl\li80\ri80\fi216\sl220
{\plain\f4\fs20\cf2\ulc2
in dairy and livestock production
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
fuel additives
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
snow plows and snow equipment
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
fuel tanks and pumps
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
space heaters, permanent
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
garden hoses and rakes
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
specialized flooring, permanent
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
glass
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
sprinklers, permanent
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
grain tanks, permanent*^
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
stalls, permanent
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
grease
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
staples
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
grease guns
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
stanchions, permanent
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
hammers
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
storage tanks
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
hog rings
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
tarps
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
hydraulic fluids
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
tiling machinery and equipment
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
hypodermic syringes, disposable
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
tractors, garden
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
lamps
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
welders
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
lanterns
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
wheel barrows
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx4320
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
light bulbs (for household use)
}
\cell
\pard\intbl\li80\ri80\sl220
{\plain\f4\fs20\cf2\ulc2
wrenches
}
\cell
\row
\trowd\trleft0
\clpadft3\clpadt80
\clpadfb3\clpadb80
\clpadfl3\clpadl80
\clpadfr3\clpadr80
\clvertalt
\cellx8640
\pard\intbl\qj\li80\ri80\fi340\sl250
{\plain\f4\fs21\cf2\ulc2
* 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.
}
\par
\pard\intbl\qj\li80\ri80\fi340\sl250
{\plain\f4\fs21\cf2\ulc2
^ Does not include grain bins used to hold loose grain for drying or storage.
}
\par
\pard\intbl\qj\li80\ri80\fi340\sl250
{\plain\f4\fs21\cf2\ulc2
# Does not include cement or concrete used in pads or foundations under grain bins.
}
\cell
\row
\pard\sb200\qj\fi340\sl250
{\plain\f4\fs21\cf2\ulc2
This rule is intended to implement Iowa Code subsections
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.3(6)
}
}}
{\plain\f4\fs21\cf2\ulc2
,
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.3(8)
}
}}
{\plain\f4\fs21\cf2\ulc2
and
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.3(11)
}
}}
{\plain\f4\fs21\cf2\ulc2
.
}
\par
\pard\keep\sl180
{\plain\f4\fs16\cf2
[
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/7870B.pdf"}{\fldrslt
{\plain\f4\fs16\b\cf2
ARC 7870B
}
}}
{\plain\f4\fs16\cf2
, IAB 6/17/09, effective 7/22/09;
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/0466C.pdf"}{\fldrslt
{\plain\f4\fs16\b\cf2
ARC 0466C
}
}}
{\plain\f4\fs16\cf2
, IAB 11/28/12, effective 1/2/13;
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/5098C.pdf"}{\fldrslt
{\plain\f4\fs16\b\cf2
ARC 5098C
}
}}
{\plain\f4\fs16\cf2
, IAB 7/15/20, effective 8/19/20]
}
\par
\pard\sb210\qj\sl250
{\plain\f4\fs21\b\cf2\ulc2
701—226.
}
{\plain\f4\fs21\b\cf2\ulc2
20
}
{\plain\f4\fs21\b\cf2\ulc2
(423)
}
{\plain\f4\fs21\b\cf2\ulc2
Grain bins.
}
{\plain\f4\fs21\b\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
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
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.3
}
}}
{\plain\f4\fs21\cf2\ulc2
(16A). Grain bins are real property, and grain bin materials are building materials as that term is used in rule 701—219.3(423).
}
\par
\pard\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.20
}
{\plain\f4\fs21\b\cf2\ulc2
(1)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\i\cf2\ulc2
Property considered to be a grain bin or material used to construct a grain bin.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
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.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
a.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Exempt property:
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(1)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Grain bins, including hopper bins.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(2)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Corrugated metal or other similar material for the sides or roof of a grain bin.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(3)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Steps, ladders, or staircases permanently attached to a grain bin.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(4)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Structural support towers for a grain bin or for steps, ladders, or staircases providing access to a grain bin.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(5)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Catwalks.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(6)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Roof vents permanently attached to a grain bin.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(7)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Grain bin flooring and floor supports.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(8)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Concrete pad or foundation under a grain bin.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(9)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Stirring equipment permanently attached in a grain bin.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(10)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Fans permanently attached to a grain bin.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(11)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Temperature sensors or temperature cables permanently attached in a grain bin.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(12)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Spreaders permanently attached in a grain bin.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(13)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Sweeps or augers permanently attached in a grain bin.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(14)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Bolts and other builders’ hardware permanently attached to a grain bin.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(15)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Controls and devices to operate the above-listed property.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(16)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Motors for the above-listed property.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(17)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Replacement parts for the above-listed property.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
b.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Taxable property:
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(1)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Bucket elevators.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(2)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Distributors.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(3)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Receiving stations, including drag conveyors and dump pits.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(4)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Pneumatic or air systems.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(5)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Conveyors, including chain conveyors, belt conveyors, and drag conveyors.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(6)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Anchors, bin jacks, or other construction equipment used to assemble, construct, repair, or replace a grain bin or part of a grain bin.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(7)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Samplers.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(8)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Scales or weighers.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
(9)
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
Other items that remain tangible personal property and are not permanently attached to a grain bin.
}
\par
\pard\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.20
}
{\plain\f4\fs21\b\cf2\ulc2
(2)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\i\cf2\ulc2
Primarily used to hold loose grain for drying or storage.
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\cf2\ulc2
Property is deemed to be “primarily used to hold loose grain for drying or storage” if it is used more than 50 percent of the time to hold loose grain for drying or storage.
}
\par
\pard\keepn\qj\sl250\tx340
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\b\cf2\ulc2
226.20
}
{\plain\f4\fs21\b\cf2\ulc2
(3)
}
{\plain\f4\fs21\cf2\ulc2
}
{\plain\f4\fs21\i\cf2\ulc2
Claiming the exemption.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
a.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
A contractor must provide an exemption certificate to its supplier when purchasing grain bins, grain bin materials, or grain bin replacement parts in order to purchase them free from sales tax. The contractor entering into a construction contract with a sponsor to erect a grain bin or entering into a contract to repair a grain bin must also obtain an exemption certificate from the sponsor of the construction/repair contract to avoid accruing and remitting use tax on the grain bins, grain bin materials, and the grain bin replacement parts that were purchased tax-free from the contractor’s supplier.
}
\par
\pard\qj\sl250\tx340\tx680
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\i\cf2\ulc2
b.
}
{\plain\f4\fs21\cf2\ulc2
\tab
}
{\plain\f4\fs21\cf2\ulc2
The contractor must accrue consumer’s use tax on the purchase price of the grain bins, grain bin materials, and grain bin replacement parts unless the contractor obtains an exemption certificate from the sponsor of the construction or repair contract. If the grain bin materials or replacement parts are not used in an exempt manner or if an exemption certificate is not obtained, it is the contractor’s responsibility to accrue and remit use tax. The contractor must not charge sales tax to the sponsor of a construction or repair contract because those materials and replacement parts remain building materials used in the performance of a construction contract.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\scaps\cf2\ulc2
Example 1:
}
{\plain\f4\fs21\cf2\ulc2
Company A is in the business of constructing and repairing grain bins. Company A regularly purchases grain bin materials and replacement parts from its supplier. Company A may provide to its supplier an exemption certificate pursuant to Iowa Code section 423.3(16A) so that the materials and replacement parts are purchased tax-free.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\cf2\ulc2
A person, also known as a sponsor, enters into a construction contract with Company A to construct a grain bin on the sponsor’s property. The sponsor provides an exemption certificate to Company A also pursuant to Iowa Code section 423.3(16A). Company A may now fulfill the construction contract without accruing and remitting use tax on the grain bin materials purchased from its supplier tax-free.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\scaps\cf2\ulc2
Example 2:
}
{\plain\f4\fs21\cf2\ulc2
Assume the same facts as in Example 1, except that Company A does not provide an exemption certificate to its supplier when it purchases grain bin materials and replacement parts. The supplier must charge and collect from Company A sales tax on the full sales price of the grain bin materials and replacement parts.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\cf2\ulc2
The sponsor enters into a construction contract with Company A to erect a grain bin. Whether or not the sponsor provides an exemption certificate to Company A pursuant to Iowa Code section 423.3(16A), Company A may now fulfill the construction contract without accruing and remitting use tax on the grain bin materials because Company A paid sales tax on the sale price of the grain bin materials when it purchased them from its supplier.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\scaps\cf2\ulc2
Example 3:
}
{\plain\f4\fs21\cf2\ulc2
Assume the same facts as in Example 2. The sponsor enters into a construction contract with Company A to erect a grain bin and provides an exemption certificate to Company A pursuant to Iowa Code section 423.3(16A). Company A may now file a refund claim with the department requesting that the department refund the sales tax that Company A paid to its supplier when it purchased the grain bin materials used in fulfilling the construction contract with the sponsor. Alternatively, Company A may claim a credit on its sales tax return(s) equal to the amount of sales tax paid to its supplier when it purchased the grain bin materials used in fulfilling the construction contract with the sponsor. The burden is on Company A to prove that the building materials for which the credit or refund is claimed were used in erecting a grain bin.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\scaps\cf2\ulc2
Example 4:
}
{\plain\f4\fs21\cf2\ulc2
Assume the same facts as in Example 1, except that the sponsor does not provide an exemption certificate to Company A. Company A must now accrue and remit use tax on the cost of the materials used in fulfilling this construction contract.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\scaps\cf2\ulc2
Example 5:
}
{\plain\f4\fs21\cf2\ulc2
Assume the same facts as in Example 1, except that the sponsor enters into a construction contract with Company A for the construction of a structure that is not a grain bin. Company A uses the materials that it had purchased tax-free from its supplier to fulfill this contract. Company A must now accrue and remit use tax on the cost of the materials used in fulfilling this construction contract.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\scaps\cf2\ulc2
Example 6:
}
{\plain\f4\fs21\cf2\ulc2
Assume the same facts as in Example 1, except that the sponsor enters into a contract with Company A for the repair of a structure that is not a grain bin. Company A uses the materials that it had purchased tax-free from its supplier to fulfill this contract. When invoicing the sponsor, Company A must separately itemize the materials and the labor charges incurred in fulfilling this repair contract, and the sales price of the materials included on the invoice must include any mark-up. Company A is obligated to charge and collect sales tax on the materials and labor charges listed on the invoice.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\scaps\cf2\ulc2
Example 7:
}
{\plain\f4\fs21\cf2\ulc2
Assume the same facts as in Example 1 except that, in addition to constructing the grain bin, the contractor provides and installs property, such as portable equipment, that remains tangible personal property after installation. As with the grain bin, grain bin materials, and grain bin replacement parts, the contractor purchases the portable equipment tax-free, not because it is exempt under this subrule, but because it is a purchase for resale. Unless the portable equipment qualifies for another exemption (such as in rule 701—226.1(423)), even if the contractor obtains an exemption certificate from the sponsor for the grain bin, grain bin materials, and replacement parts, the contractor must charge sales tax to the sponsor because the portable equipment remains tangible personal property and the contractor sells that equipment to the sponsor at retail.
}
\par
\pard\qj\fi340\sl250
{\plain\f4\fs21\cf2\ulc2
This rule is intended to implement Iowa Code section
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/ico/section/423.3.pdf"}{\fldrslt
{\plain\f4\fs21\cf2\ulc2
423.3
}
}}
{\plain\f4\fs21\cf2\ulc2
.
}
\par
\pard\keep\sl180
{\plain\f4\fs16\cf2
[
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/5098C.pdf"}{\fldrslt
{\plain\f4\fs16\b\cf2
ARC 5098C
}
}}
{\plain\f4\fs16\cf2
, IAB 7/15/20, effective 8/19/20]
}
\par
\pard\qc\sl250
{\plain\f4\fs21\cf2
[
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/7870B.pdf"}{\fldrslt
{\plain\f4\fs21\cf2
Filed ARC 7870B
}
}}
{\plain\f4\fs21\cf2
(
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/7725B.pdf"}{\fldrslt
{\plain\f4\fs21\cf2
Notice ARC 7725B
}
}}
{\plain\f4\fs21\cf2
, IAB 4/22/09), IAB 6/17/09, effective 7/22/09]
}
\par
\pard\qc\sl250
{\plain\f4\fs21\cf2
[
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/0466C.pdf"}{\fldrslt
{\plain\f4\fs21\cf2
Filed ARC 0466C
}
}}
{\plain\f4\fs21\cf2
(
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/0379C.pdf"}{\fldrslt
{\plain\f4\fs21\cf2
Notice ARC 0379C
}
}}
{\plain\f4\fs21\cf2
, IAB 10/3/12), IAB 11/28/12, effective 1/2/13]
}
\par
\pard\qc\sl250
{\plain\f4\fs21\cf2
[
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/4117C.pdf"}{\fldrslt
{\plain\f4\fs21\cf2
Filed ARC 4117C
}
}}
{\plain\f4\fs21\cf2
(
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/3886C.pdf"}{\fldrslt
{\plain\f4\fs21\cf2
Notice ARC 3886C
}
}}
{\plain\f4\fs21\cf2
, IAB 7/18/18;
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/4003C.pdf"}{\fldrslt
{\plain\f4\fs21\cf2
Amended Notice ARC 4003C
}
}}
{\plain\f4\fs21\cf2
, IAB 9/12/18), IAB 11/7/18, effective 12/12/18]
}
\par
\pard\qc\sl250
{\plain\f4\fs21\cf2
[
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/5098C.pdf"}{\fldrslt
{\plain\f4\fs21\cf2
Filed ARC 5098C
}
}}
{\plain\f4\fs21\cf2
(
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/4915C.pdf"}{\fldrslt
{\plain\f4\fs21\cf2
Notice ARC 4915C
}
}}
{\plain\f4\fs21\cf2
, IAB 2/12/20), IAB 7/15/20, effective 8/19/20]
}
\par
\pard\qc\sl250
{\plain\f4\fs21\cf2
[
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/5309C.pdf"}{\fldrslt
{\plain\f4\fs21\cf2
Filed ARC 5309C
}
}}
{\plain\f4\fs21\cf2
(
}
{\field{\*\fldinst HYPERLINK "https://www.legis.iowa.gov/docs/aco/arc/5218C.pdf"}{\fldrslt
{\plain\f4\fs21\cf2
Notice ARC 5218C
}
}}
{\plain\f4\fs21\cf2
, IAB 10/7/20), IAB 12/2/20, effective 1/6/21]
}
\par
\pard\sect
}