701—226.14 (423) Bedding for agricultural livestock or fowl. 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 701—211.1(423) for definitions applicable to this rule.
This rule is intended to implement Iowa Code subsection 423.3(9).
[ARC 7870B, IAB 6/17/09, effective 7/22/09]