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Permanent LinkIowa Administrative Code - 02/18/2026
Revenue Department [701] | Agency ListingChapter 214 AGRICULTURAL RULES | Chapter Listing (Official Version - PDF format)
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| 701.214.1 Farm machinery and equipment and items used in agricultural production that are attached to a self-propelled implement of husbandry. |  |
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| 701.214.2 Farm implement repair of all kinds. | |
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| 701.214.3 Irrigation equipment used in agricultural production. | |
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| 701.214.4 Sale of a draft horse. | |
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| 701.214.5 Veterinary services. | |
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| 701.214.6 Commercial fertilizer and agricultural limestone. | |
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| 701.214.7 Breeding livestock. | |
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| 701.214.8 Domesticated fowl. | |
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| 701.214.9 Agricultural health promotion items. | |
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| 701.214.10 Drainage tile. | |
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| 701.214.11 Materials used for seed inoculations. | |
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| 701.214.12 Fuel used in agricultural production. | |
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| 701.214.13 Water used in agricultural production. | |
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| 701.214.14 Hatcheries. | |
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| 701.214.15 Sales by farmers. | |
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| 701.214.16 Sales of livestock (including domesticated fowl) feeds. | |
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| 701.214.17 Farm machinery, equipment, and replacement parts used in livestock or dairy production. | |
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| 701.214.18 Machinery, equipment, and replacement parts used in the production of flowering, ornamental, and vegetable plants. | |
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| 701.214.19 Nonexclusive lists. | |
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| 701.214.20 Grain bins. | |
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| 701.214.21 Warehousing of raw agricultural products. | |
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