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Permanent LinkIowa Administrative Code - 02/18/2026
Revenue Department [701] | Agency ListingChapter 215 EXEMPTIONS PRIMARILY BENEFITING MANUFACTURERS AND OTHER PERSONS ENGAGED IN PROCESSING | Chapter Listing (Official Version - PDF format)
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| 701.215.1 Reserved |  |
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| 701.215.2 Carbon dioxide in a liquid, solid, or gaseous form, electricity, steam, and taxable services used in processing. | |
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| 701.215.3 Services used in processing. | |
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| 701.215.4 Chemicals, solvents, sorbents, or reagents used in processing. | |
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| 701.215.5 Exempt sales of gases used in the manufacturing process. | |
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| 701.215.6 Sale of electricity to water companies. | |
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| 701.215.7 Rescinded | |
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| 701.215.8 Exempt sales or rentals of core-making and mold-making equipment, and sand-handling equipment. | |
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| 701.215.9 Chemical compounds used to treat water. | |
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| 701.215.10 Exclusive web search portal business and its exemption. | |
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| 701.215.11 Web search portal business and its exemption. | |
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| 701.215.12 Large data center business exemption. | |
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| 701.215.13 Data center business sales and use tax refunds. | |
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| 701.215.14 Exemption for the sale of computers, computer peripherals, machinery, equipment, replacement parts, supplies, and materials used to construct or self-construct computers, computer peripherals, machinery, equipment, replacement parts, and supplies used for certain manufacturing purposes. | |
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| 701.215.15 Exemption for the sale of property directly and primarily used in processing by a manufacturer. | |
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| 701.215.16 Exemption for the sale of property directly and primarily used by a manufacturer to maintain integrity or unique environmental conditions. | |
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| 701.215.17 Exemption for the sale of property directly and primarily used in research and development of new products or processes of processing. | |
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| 701.215.18 Rescinded | |
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| 701.215.19 Exemption for the sale of property directly and primarily used in recycling or reprocessing of waste products. | |
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| 701.215.20 Exemption for the sale of pollution-control equipment used by a manufacturer. | |
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| 701.215.21 Exemption for the sale of fuel or electricity used in exempt property. | |
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| 701.215.22 Exemption for the sale of services for designing or installing new industrial machinery or equipment. | |
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