701—226.8 (423) Domesticated fowl. 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 701—211.1(423) for a definition of the term “domesticated fowl.”
This rule is intended to implement Iowa Code subsection 423.3(3).
[ARC 7870B, IAB 6/17/09, effective 7/22/09]