701.285.1 Tangible personal property purchased from the United States government. |
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701.285.2 Sales of butane, propane and other like gases in cylinder drums, etc. |
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701.285.3 Chemical compounds used to treat water. |
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701.285.4 Mortgages and trustees. |
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701.285.5 Sales to federal, state, county, municipal, or tribal government or the government’s agencies or instrumentalities. |
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701.285.6 Relief agencies. |
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701.285.7 Containers, including packing cases, shipping cases, wrapping material and similar items. |
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701.285.8 Auctioneers. |
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701.285.9 Sales by farmers. |
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701.285.10 Florists. |
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701.285.11 Landscaping materials. |
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701.285.12 Hatcheries. |
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701.285.13 Sales by the state of Iowa, its agencies and instrumentalities. |
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701.285.14 Sales of livestock and poultry feeds. |
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701.285.15 Student fraternities and sororities. |
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701.285.16 Photographers and photostaters. |
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701.285.17 Gravel and stone. |
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701.285.18 Sale of ice. |
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701.285.19 Antiques, curios, old coins or collector’s postage stamps. |
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701.285.20 Communication services. |
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701.285.21 Morticians or funeral directors. |
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701.285.22 Physicians, dentists, surgeons, ophthalmologists, oculists, optometrists, and opticians. |
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701.285.23 Veterinarians. |
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701.285.24 Hospitals, infirmaries and sanitariums. |
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701.285.25 Warranties and maintenance contracts. |
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701.285.26 Service charge and gratuity. |
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701.285.27 Advertising agencies, commercial artists, and designers. |
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701.285.28 Casual sales. |
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701.285.29 Processing, a definition of the word, its beginning and completion characterized with specific examples of processing. |
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701.285.30 Taxation of American Indians. |
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701.285.31 Tangible personal property purchased by one who is engaged in the performance of a service. |
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701.285.32 Reserved |
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701.285.33 Printers’ and publishers’ supplies exemption with retroactive effective date. |
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701.285.34 Automatic data processing. |
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701.285.35 Drainage tile. |
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701.285.36 True leases and purchases of tangible personal property by lessors. |
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701.285.37 Motor fuel, special fuel, aviation fuels and gasoline. |
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701.285.38 Urban transit systems. |
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701.285.39 Sales or services rendered, furnished, or performed by a county or city. |
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701.285.40 Renting of rooms. |
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701.285.41 Envelopes for advertising. |
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701.285.42 Newspapers, free newspapers and shoppers’ guides. |
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701.285.43 Written contract. |
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701.285.44 Sale or rental of farm machinery and equipment. |
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701.285.45 Reserved |
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701.285.46 Automotive fluids. |
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701.285.47 Maintenance or repair of fabric or clothing. |
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701.285.48 Sale or rental of farm machinery, equipment, replacement parts, and repairs used in livestock, dairy, or plant production. |
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701.285.49 Aircraft sales, rental, component parts, and services exemptions prior to, on, and after July 1, 1999. |
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701.285.50 Property used by a lending organization. |
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701.285.51 Sales to nonprofit legal aid organizations. |
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701.285.52 Irrigation equipment used in farming operations. |
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701.285.53 Sales to persons engaged in the consumer rental purchase business. |
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701.285.54 Sales of advertising material. |
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701.285.55 Drop shipment sales. |
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701.285.56 Wind energy conversion property. |
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701.285.57 Exemptions applicable to the production of flowering, ornamental, and vegetable plants. |
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701.285.58 Reserved |
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701.285.59 Exempt sales to nonprofit hospitals. |
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701.285.60 Exempt sales of gases used in the manufacturing process. |
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701.285.61 Exclusion from tax for property delivered by certain media. |
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