Section 15.331A Sales and use tax refund.
2024 Code of Iowa
The eligible business shall be entitled to a refund of the sales and use taxes paid under chapter 423 for gas, electricity, water, or sewer utility services, tangible personal property, or on services rendered, furnished, or performed to or for a co...
Tagged topics: high quality jobs program, job creation, labor and employment, sales taxes, tax refunds, taxation, use taxes, utilities
Section 15.331C Third-party developer tax credit.
2024 Code of Iowa
In lieu of the sales and use tax refund provided in section 15.331A, an eligible business may claim a tax credit in an amount equal to the sales and use taxes paid by a third-party developer under chapter 423 for gas, electricity, water, or sewer ...
Tagged topics: distributors, high quality jobs program, job creation, labor and employment, sales taxes, tax credits, taxation, use taxes, utilities, warehouses
Section 15.335A Tax incentives.
2024 Code of Iowa
Tax incentives are available to eligible businesses as provided in this section. The incentives are based upon the number of jobs created or retained that pay at least one hundred twenty percent of the qualifying wage threshold and the amount of the...
Section 15.355 Workforce housing tax incentives.
2024 Code of Iowa
A housing business that has entered into an agreement pursuant to section 15.354 is eligible to receive the tax incentives described in subsections 2 and 3. A housing business may claim a r efund of the sales and use taxes paid under chapter 423 ...
Section 15.354 Housing project application and agreement.
2024 Code of Iowa
A housing business seeking workforce housing tax incentives provided in section 15.355 shall make application to the authority in the manner prescribed by the authority. The authority may accept applications during one or more annual application per...
Tagged topics: brownfield sites, disasters, grayfield sites, housing, sales taxes, tax credits, tax refunds, taxation, use taxes
Section 428.35 Grain handled.
2024 Code of Iowa
As used in this section: “Grain” means wheat, corn, barley, oats, rye, flaxseed, field peas, soybeans, grain sorghums, spelts, and such other products as are usually stored in grain elevators. Such term excludes such seeds after being processed, a...
Section 357E.15 Exemption from taxation refunds.
2024 Code of Iowa
The property and facilities of a district shall not be taxable in any manner by the state or any of its political subdivisions. A district is a tax-certifying body for purposes of section 423.4, subsection 1 .
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