701—219.12 (423) Tangible personal property that becomes structures. Items that are manufactured as tangible personal property can, by their nature, become structures. However, the determination is factual and must be made on an item-by-item basis. For exemptions related to the sale of computers, machinery, and equipment occurring as part of a contract entered into on or after July 1, 2016, see rules 701—230.14(423) to 701—230.22(423). The following is a listing of criteria that courts have used in making such a determination:
	      1. 	  The degree of architectural and engineering skills necessary to design and construct the structure.
	      2. 	  The overall scope of the business and the contractual obligations of the person designing and building the structure.
	      3. 	  The amount and variety of materials needed to complete the structure, including the identity of materials prior to assembly and the complexity of assembly.
	      4. 	  The size and weight of the structure.
	      5. 	  The permanency or degree of annexation of the structure to other real property which would affect its mobility.
	      6. 	  The cost of building, moving or dismantling the structure.
	      7. 	  For property sold as part of a contract entered into on or after July 1, 2016, computers, machinery, or equipment used for an exempt purpose under Iowa Code section 423.3(47) remains tangible personal property. See rules 701—230.14(423) to 701—230.22(423).
[ARC 2349C, IAB 1/6/16, effective 2/10/16]