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Permanent LinkIowa Administrative Code - 11/30/2022
Revenue Department [701] | Agency ListingChapter 284 EXEMPT SALES | Chapter Listing (Official Version - PDF format)
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| 701.284.1 Gross receipts expended for educational, religious, and charitable purposes. |  |
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| 701.284.2 Fuel used in processing—when exempt. | |
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| 701.284.3 Processing exemptions. | |
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| 701.284.4 Reserved | |
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| 701.284.5 Sales to the American Red Cross, the Coast Guard Auxiliary, Navy-Marine Corps Relief Society, and U.S.O. | |
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| 701.284.6 Sales of vehicles subject to registration—new and used—by dealers. | |
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| 701.284.7 Sales to certain federal corporations. | |
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| 701.284.8 Sales in interstate commerce—goods transported or shipped from this state. | |
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| 701.284.9 Sales of breeding livestock, fowl and certain other property used in agricultural production. | |
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| 701.284.10 Materials used for seed inoculations. | |
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| 701.284.11 Educational institution. | |
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| 701.284.12 Coat or hat checkrooms. | |
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| 701.284.13 Railroad rolling stock. | |
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| 701.284.14 Chemicals, solvents, sorbents, or reagents used in processing. | |
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| 701.284.15 Demurrage charges. | |
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| 701.284.16 Sale of a draft horse. | |
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| 701.284.17 Beverage container deposits. | |
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| 701.284.18 Films, video tapes and other media, exempt rental and sale. | |
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| 701.284.19 Gross receipts from the sale or rental of tangible personal property or from services performed, rendered, or furnished to certain nonprofit corporations exempt from tax. | |
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| 701.284.20 Raffles. | |
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| 701.284.21 Reserved | |
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| 701.284.22 Modular homes. | |
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| 701.284.23 Sales to other states and their political subdivisions. | |
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| 701.284.24 Nonprofit private museums. | |
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| 701.284.25 Exempt sales by excursion boat licensees. | |
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| 701.284.26 Bedding for agricultural livestock or fowl. | |
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| 701.284.27 Statewide notification center service exemption. | |
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| 701.284.28 State fair and fair societies. | |
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| 701.284.29 Reciprocal shipment of wines. | |
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| 701.284.30 Nonprofit organ procurement organizations. | |
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| 701.284.31 Sale of electricity to water companies. | |
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| 701.284.32 Food and beverages sold by certain organizations are exempt. | |
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| 701.284.33 Sales of building materials, supplies and equipment to not-for-profit rural water districts. | |
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| 701.284.34 Sales to hospices. | |
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| 701.284.35 Sales of livestock ear tags. | |
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| 701.284.36 Sale or rental of information services. | |
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| 701.284.37 Temporary exemption from sales tax on certain utilities. | |
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| 701.284.38 State sales tax phase-out on energies. | |
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| 701.284.39 Art centers. | |
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| 701.284.40 Community action agencies. | |
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| 701.284.41 Legislative service bureau. | |
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