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Permanent LinkIowa Administrative Code - 06/29/2022
Revenue Department [701] | Agency ListingChapter 230 EXEMPTIONS PRIMARILY BENEFITING MANUFACTURERS AND OTHER PERSONS ENGAGED IN PROCESSING | Chapter Listing (Official Version - PDF format)
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| 701.230.1 Reserved |  |
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| 701.230.2 Carbon dioxide in a liquid, solid, or gaseous form, electricity, steam, and taxable services used in processing. | |
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| 701.230.3 Services used in processing. | |
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| 701.230.4 Chemicals, solvents, sorbents, or reagents used in processing. | |
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| 701.230.5 Exempt sales of gases used in the manufacturing process. | |
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| 701.230.6 Sale of electricity to water companies. | |
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| 701.230.7 Wind energy conversion property. | |
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| 701.230.8 Exempt sales or rentals of core making and mold making equipment, and sand handling equipment. | |
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| 701.230.9 Chemical compounds used to treat water. | |
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| 701.230.10 Exclusive web search portal business and its exemption. | |
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| 701.230.11 Web search portal business and its exemption. | |
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| 701.230.12 Large data center business exemption. | |
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| 701.230.13 Data center business sales and use tax refunds. | |
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| 701.230.14 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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| 701.230.15 Exemption for the sale of property directly and primarily used in processing by a manufacturer. | |
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| 701.230.16 Exemption for the sale of property directly and primarily used by a manufacturer to maintain integrity or unique environmental conditions. | |
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| 701.230.17 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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| 701.230.18 Exemption for the sale of computers and computer peripherals used in processing or storage of data or information by an insurance company, financial institution, or commercial enterprise. | |
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| 701.230.19 Exemption for the sale of property directly and primarily used in recycling or reprocessing of waste products. | |
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| 701.230.20 Exemption for the sale of pollution-control equipment used by a manufacturer. | |
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| 701.230.21 Exemption for the sale of fuel or electricity used in exempt property. | |
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| 701.230.22 Exemption for the sale of services for designing or installing new industrial machinery or equipment. | |
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