701.18.1 Tangible personal property purchased from the United States government. |
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701.18.2 Sales of butane, propane and other like gases in cylinder drums, etc. |
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701.18.3 Chemical compounds used to treat water. |
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701.18.4 Mortgages and trustees. |
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701.18.5 Sales to agencies or instrumentalities of federal, state, county and municipal government. |
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701.18.6 Relief agencies. |
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701.18.7 Containers, including packing cases, shipping cases, wrapping material and similar items. |
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701.18.8 Auctioneers. |
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701.18.9 Sales by farmers. |
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701.18.10 Florists. |
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701.18.11 Landscaping materials. |
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701.18.12 Hatcheries. |
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701.18.13 Sales by the state of Iowa, its agencies and instrumentalities. |
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701.18.14 Sales of livestock and poultry feeds. |
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701.18.15 Student fraternities and sororities. |
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701.18.16 Photographers and photostaters. |
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701.18.17 Gravel and stone. |
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701.18.18 Sale of ice. |
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701.18.19 Antiques, curios, old coins or collector’s postage stamps. |
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701.18.20 Communication services. |
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701.18.21 Morticians or funeral directors. |
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701.18.22 Physicians, dentists, surgeons, ophthalmologists, oculists, optometrists, and opticians. |
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701.18.23 Veterinarians. |
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701.18.24 Hospitals, infirmaries and sanitariums. |
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701.18.25 Warranties and maintenance contracts. |
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701.18.26 Service charge and gratuity. |
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701.18.27 Advertising agencies, commercial artists, and designers. |
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701.18.28 Casual sales. |
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701.18.29 Processing, a definition of the word, its beginning and completion characterized with specific examples of processing. |
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701.18.30 Taxation of American Indians. |
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701.18.31 Tangible personal property purchased by one who is engaged in the performance of a service. |
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701.18.32 Sale, transfer or exchange of tangible personal property or taxable enumerated services between affiliated corporations. |
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701.18.33 Printers’ and publishers’ supplies exemption with retroactive effective date. |
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701.18.34 Automatic data processing. |
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701.18.35 Drainage tile. |
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701.18.36 True leases and purchases of tangible personal property by lessors. |
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701.18.37 Motor fuel, special fuel, aviation fuels and gasoline. |
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701.18.38 Urban transit systems. |
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701.18.39 Sales or services rendered, furnished, or performed by a county or city. |
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701.18.40 Renting of rooms. |
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701.18.41 Envelopes for advertising. |
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701.18.42 Newspapers, free newspapers and shoppers’ guides. |
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701.18.43 Written contract. |
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701.18.44 Sale or rental of farm machinery and equipment. |
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701.18.45 Sale or rental of computers, industrial machinery and equipment; refund of and exemption from tax paid for periods prior to July 1, 1997. |
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701.18.46 Automotive fluids. |
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701.18.47 Maintenance or repair of fabric or clothing. |
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701.18.48 Sale or rental of farm machinery, equipment, replacement parts, and repairs used in livestock, dairy, or plant production. |
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701.18.49 Aircraft sales, rental, component parts, and services exemptions prior to, on, and after July 1, 1999. |
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701.18.50 Property used by a lending organization. |
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701.18.51 Sales to nonprofit legal aid organizations. |
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701.18.52 Irrigation equipment used in farming operations. |
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701.18.53 Sales to persons engaged in the consumer rental purchase business. |
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701.18.54 Sales of advertising material. |
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701.18.55 Drop shipment sales. |
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701.18.56 Wind energy conversion property. |
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701.18.57 Exemptions applicable to the production of flowering, ornamental, and vegetable plants. |
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701.18.58 Exempt sales or rentals of computers, industrial machinery and equipment, and exempt sales of fuel and electricity on and after July 1, 1997. |
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701.18.59 Exempt sales to nonprofit hospitals. |
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701.18.60 Exempt sales of gases used in the manufacturing process. |
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701.18.61 Exclusion from tax for property delivered by certain media. |
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