Iowa Administrative Code - 10/17/2012

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.