Iowa Administrative Code - 01/02/2019

Revenue Department [701] | Agency Listing
Chapter 230 EXEMPTIONS PRIMARILY BENEFITING MANUFACTURERS AND OTHER PERSONS ENGAGED IN PROCESSING | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.230.1 Reserved
701.230.2 Carbon dioxide in a liquid, solid, or gaseous form, electricity, steam, and taxable services used in processing.
701.230.3 Services used in processing.
701.230.4 Chemicals, solvents, sorbents, or reagents used in processing.
701.230.5 Exempt sales of gases used in the manufacturing process.
701.230.6 Sale of electricity to water companies.
701.230.7 Wind energy conversion property.
701.230.8 Exempt sales or rentals of core making and mold making equipment, and sand handling equipment.
701.230.9 Chemical compounds used to treat water.
701.230.10 Exclusive web search portal business and its exemption.
701.230.11 Web search portal business and its exemption.
701.230.12 Large data center business exemption.
701.230.13 Data center business sales and use tax refunds.
701.230.14 Exemption for the sale of computers, machinery, equipment, replacement parts, supplies, and materials used to construct or self-construct computers, machinery, equipment, replacement parts, and supplies used for certain manufacturing purposes if the sale occurs on or after July 1, 2016.
701.230.15 Exemption for the sale of property directly and primarily used in processing by a manufacturer if the sale occurs on or after July 1, 2016.
701.230.16 Exemption for the sale of property directly and primarily used by a manufacturer to maintain integrity or unique environmental conditions if the sale occurs on or after July 1, 2016.
701.230.17 Exemption for the sale of property directly and primarily used in research and development of new products or processes of processing if the sale occurs on or after July 1, 2016.
701.230.18 Exemption for the sale of computers used in processing or storage of data or information by an insurance company, financial institution, or commercial enterprise if the sale occurs on or after July 1, 2016.
701.230.19 Exemption for the sale of property directly and primarily used in recycling or reprocessing of waste products if the sale occurs on or after July 1, 2016.
701.230.20 Exemption for the sale of pollution-control equipment used by a manufacturer if the sale occurs on or after July 1, 2016.
701.230.21 Exemption for the sale of fuel or electricity used in exempt property if the sale occurs on or after July 1, 2016.
701.230.22 Exemption for the sale of services for designing or installing new industrial machinery or equipment if the sale occurs on or after July 1, 2016.