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2010 Iowa Tax Expenditure Study
Iowa Administrative Tax Expenditure
Title Tax Type Expenditure Category Expenditure Type Iowa Code Citation Code Citation Description Final Result Value ($)
An Accelerated Career Education Withholding Tax Credit is awarded to
Iowa businesses who contract with Iowa's community colleges to
sponsor training spots for potential employees. Participating businesses
divert to the community college for up to five years withholding taxes
equal to 10 percent of the hiring wage that the business would pay to an
Accelerated Career Education Withholding Tax Iowa Code 2009 260G Iowa IAC (2010) 261-20 individual that completes the programs' requirements. The business also
Credit Withholding Iowa-Business Incentive Credit Code 2009 422.16 IAC (2010) 701-46.7 provides a 20 percent match of the program costs pro-rated by the Estimated $4,600,000
percentage of seats sponsored. To be eligible for the program a
business must be engaged in interstate or intrastate commerce for the
purpose of manufacturing, processing, or assembling products;
construction; conducting research and development; or providing
services in interstate or intrastate commerce. The credit had a cap of $6
million for fiscal year 2010, dropping to $5.4 million for fiscal year 2011.
A business is allowed an additional deduction from income equal to sixty-
five percent of the wages, up to $20,000 per individual, paid to qualified
individuals who are hired for the first time by the taxpayer during the tax
year paid for work done in Iowa during the first twelve months of
employment. Qualified individuals are: (a) an individual who at the time
of hiring is domiciled in Iowa and (1) has been convicted of a felony in
Iowa Code 2009 422.7(12A) & IAC 701-40.21 & any state or the District of Columbia, (2) is on parole from the Iowa
Added Wage Deduction-All Businesses Corporation IncomeIowa-Business Incentive Deduction 422.35(6A) 53.11(7) department of corrections facilities (3) is on probation designated by an Not Estimated
Iowa court or (4) is in a work release program or (b ) an individual,
whether or not domiciled in Iowa at the time of the hiring, who is on
parole or probation and to whom the interstate probation and parole
compact applies.
If a business is a small business, an additional deduction from income is
allowed equal to sixty-five percent of the wages, up to $20,000 per
individual, paid to qualified individuals who are hired for the first time by
the taxpayer during the tax year paid for work done in Iowa during the
first twelve months of employment. Qualified individuals are: (a)
qualifying individuals with disabilities domiciled in Iowa at the time of the
hiring, (b) an individual who at the time of hiring is domiciled in Iowa and
(1) has been convicted of a felony in any state or the District of
Columbia, (2) is on parole from the Iowa department of corrections
facilities (3) is on probation designated by an Iowa court or (4) is in a
work release program or (c ) an individual, whether or not domiciled in
Iowa Code 2009 422.7(12) & IAC 701-40.21, 53.11 & Iowa at the time of the hiring, who is on parole or probation and to whom
Added Wage Deduction-Small Businesses Corporation IncomeIowa-Business Incentive Deduction 422.35(6) 59.8 the interstate probation and parole compact applies.Small business is Not Estimated
defined by Section 16.1(36) Code of Iowa. A small business is a) not a
subsidiary of a larger business; b) has less than 21 employees or less
than $3 million in gross revenues; c) is not a farm; and d) is not a
profession.Credits for qualified individuals in category (b) or (c), above –
felons, parolees, or probationaries – are estimated as part of Added
Wage Deduction – All Businesses.
Sales of adjuvants, surfactants and certain other products which directly
enhance the effects of fertilizer, limestone, herbicide, pesticide and
Adjuvants and Surfactants Sales & Use Iowa-Agriculture Support Exemption Iowa Code 2009 423.3(5) IAC (2010) 701-17.9(3) insecticide used in agricultural production are exempt from sales tax. See Description
The impact of this exemption is included in estimates for Agricultural
Chemicals and Commercial Fertilizer and Lime.
Admissions at Primary or Secondary Schools Sales & Use Iowa-Education Support Exemption Iowa Code 2009 423.2(3) IAC (2010) 701-16.26(2)Admissions to amusements, fairs and athletic events of elementary and Estimated $800,000
secondary educational institutions are exempt from sales and use tax.
Sales of envelopes which are used to contain advertising are exempt
Advertising Envelopes Sales & Use Iowa-Business Incentive Exemption Iowa Code 2009 423.3(55) IAC (2010) 701-18.41 from sales and use tax. Envelopes which are not primarily used for Estimated $1,800,000
advertising are taxable. The primary use of the envelopes controls
whether they are taxable or exempt.
Sales of advertising material to any person in Iowa if that person, or any
agent of that person, will, after the sale, send that advertising material
outside of Iowa and the subsequent sole use of that material will be
outside the state are exempt from sales and use tax. Advertising
material is tangible personal property only, including paper. It is limited
to: brochures, catalogs, leaflets, fliers, order forms, return envelopes,
Advertising Materials Out-Of-State Sales & Use Iowa-Business Incentive Exemption Iowa Code 2009 423.3(42) IAC (2010) 701-18.54 floppy discs, CD-ROMs, videotapes, and any similar items of tangible Estimated $3,400,000
personal property which will be used to promote sales of property or
services. The exemption also applies to the use tax for advertisement
and promotional material and matter, seed catalogs, envelopes for same
and other similar material temporarily stored in the state which are
acquired outside of Iowa and which, subsequent to being brought into
Iowa are sent outside of the state.
2010 Iowa Tax Expenditure Study
Iowa Administrative Tax Expenditure
Title Tax Type Expenditure Category Expenditure Type Iowa Code Citation Code Citation Description Final Result Value ($)
An Accelerated Career Education Withholding Tax Credit is awarded to
Iowa businesses who contract with Iowa's community colleges to
sponsor training spots for potential employees. Participating businesses
divert to the community college for up to five years withholding taxes
equal to 10 percent of the hiring wage that the business would pay to an
Accelerated Career Education Withholding Tax Iowa Code 2009 260G Iowa IAC (2010) 261-20 individual that completes the programs' requirements. The business also
Credit Withholding Iowa-Business Incentive Credit Code 2009 422.16 IAC (2010) 701-46.7 provides a 20 percent match of the program costs pro-rated by the Estimated $4,600,000
percentage of seats sponsored. To be eligible for the program a
business must be engaged in interstate or intrastate commerce for the
purpose of manufacturing, processing, or assembling products;
construction; conducting research and development; or providing
services in interstate or intrastate commerce. The credit had a cap of $6
million for fiscal year 2010, dropping to $5.4 million for fiscal year 2011.
A business is allowed an additional deduction from income equal to sixty-
five percent of the wages, up to $20,000 per individual, paid to qualified
individuals who are hired for the first time by the taxpayer during the tax
year paid for work done in Iowa during the first twelve months of
employment. Qualified individuals are: (a) an individual who at the time
of hiring is domiciled in Iowa and (1) has been convicted of a felony in
Iowa Code 2009 422.7(12A) & IAC 701-40.21 & any state or the District of Columbia, (2) is on parole from the Iowa
Added Wage Deduction-All Businesses Corporation IncomeIowa-Business Incentive Deduction 422.35(6A) 53.11(7) department of corrections facilities (3) is on probation designated by an Not Estimated
Iowa court or (4) is in a work release program or (b ) an individual,
whether or not domiciled in Iowa at the time of the hiring, who is on
parole or probation and to whom the interstate probation and parole
compact applies.
If a business is a small business, an additional deduction from income is
allowed equal to sixty-five percent of the wages, up to $20,000 per
individual, paid to qualified individuals who are hired for the first time by
the taxpayer during the tax year paid for work done in Iowa during the
first twelve months of employment. Qualified individuals are: (a)
qualifying individuals with disabilities domiciled in Iowa at the time of the
hiring, (b) an individual who at the time of hiring is domiciled in Iowa and
(1) has been convicted of a felony in any state or the District of
Columbia, (2) is on parole from the Iowa department of corrections
facilities (3) is on probation designated by an Iowa court or (4) is in a
work release program or (c ) an individual, whether or not domiciled in
Iowa Code 2009 422.7(12) & IAC 701-40.21, 53.11 & Iowa at the time of the hiring, who is on parole or probation and to whom
Added Wage Deduction-Small Businesses Corporation IncomeIowa-Business Incentive Deduction 422.35(6) 59.8 the interstate probation and parole compact applies.Small business is Not Estimated
defined by Section 16.1(36) Code of Iowa. A small business is a) not a
subsidiary of a larger business; b) has less than 21 employees or less
than $3 million in gross revenues; c) is not a farm; and d) is not a
profession.Credits for qualified individuals in category (b) or (c), above –
felons, parolees, or probationaries – are estimated as part of Added
Wage Deduction – All Businesses.
Sales of adjuvants, surfactants and certain other products which directly
enhance the effects of fertilizer, limestone, herbicide, pesticide and
Adjuvants and Surfactants Sales & Use Iowa-Agriculture Support Exemption Iowa Code 2009 423.3(5) IAC (2010) 701-17.9(3) insecticide used in agricultural production are exempt from sales tax. See Description
The impact of this exemption is included in estimates for Agricultural
Chemicals and Commercial Fertilizer and Lime.
Admissions at Primary or Secondary Schools Sales & Use Iowa-Education Support Exemption Iowa Code 2009 423.2(3) IAC (2010) 701-16.26(2)Admissions to amusements, fairs and athletic events of elementary and Estimated $800,000
secondary educational institutions are exempt from sales and use tax.
Sales of envelopes which are used to contain advertising are exempt
Advertising Envelopes Sales & Use Iowa-Business Incentive Exemption Iowa Code 2009 423.3(55) IAC (2010) 701-18.41 from sales and use tax. Envelopes which are not primarily used for Estimated $1,800,000
advertising are taxable. The primary use of the envelopes controls
whether they are taxable or exempt.
Sales of advertising material to any person in Iowa if that person, or any
agent of that person, will, after the sale, send that advertising material
outside of Iowa and the subsequent sole use of that material will be
outside the state are exempt from sales and use tax. Advertising
material is tangible personal property only, including paper. It is limited
to: brochures, catalogs, leaflets, fliers, order forms, return envelopes,
Advertising Materials Out-Of-State Sales & Use Iowa-Business Incentive Exemption Iowa Code 2009 423.3(42) IAC (2010) 701-18.54 floppy discs, CD-ROMs, videotapes, and any similar items of tangible Estimated $3,400,000
personal property which will be used to promote sales of property or
services. The exemption also applies to the use tax for advertisement
and promotional material and matter, seed catalogs, envelopes for same
and other similar material temporarily stored in the state which are
acquired outside of Iowa and which, subsequent to being brought into
Iowa are sent outside of the state.
Sales of the service rendered, furnished, or performed by specialized
Agricultural Aerial Spraying Transportation Sales & Use Iowa-Agriculture Support Exemption Iowa Code 2009 423.3(7) flying implements of husbandry used for agricultural aerial spraying are See Description
Services exempt from sales and use tax. This estimate is included in Air Charters
Transportation Services.
A nonrefundable Agricultural Assets Transfer Tax Credit is awarded for
agricultural assets that are subject to a lease or rental agreement. The
Iowa Code 2009 175.37 renter must qualify as a beginning farmer as defined in Code section
Iowa Code 2009 175.12 175.12. The lease must be for a term of at least two years, but not more
Agricultural Assets Transfer Tax Credit Corporation and Iowa-Agriculture Support Credit Iowa Code 2009 IAC (2010) 701-42.36 than five years. The tax credit equals 5 percent of the amount paid to Estimated $1,800,000
Individual Income 422.11M Iowa IAC (2010) 701-52.33 the taxpayer under the agreement or 15 percent of the amount paid to
Code 2009 422.33(22) the taxpayer from crops or animals sold under an agreement in which
the payment is exclusively made from the sale of crops or animals. The
program has a fiscal year $6 million cap. The credits may not be sold or
traded.
2010 Iowa Tax Expenditure Study
Iowa Administrative Tax Expenditure
Title Tax Type Expenditure Category Expenditure Type Iowa Code Citation Code Citation Description Final Result Value ($)
An Accelerated Career Education Withholding Tax Credit is awarded to
Iowa businesses who contract with Iowa's community colleges to
sponsor training spots for potential employees. Participating businesses
divert to the community college for up to five years withholding taxes
equal to 10 percent of the hiring wage that the business would pay to an
Accelerated Career Education Withholding Tax Iowa Code 2009 260G Iowa IAC (2010) 261-20 individual that completes the programs' requirements. The business also
Credit Withholding Iowa-Business Incentive Credit Code 2009 422.16 IAC (2010) 701-46.7 provides a 20 percent match of the program costs pro-rated by the Estimated $4,600,000
percentage of seats sponsored. To be eligible for the program a
business must be engaged in interstate or intrastate commerce for the
purpose of manufacturing, processing, or assembling products;
construction; conducting research and development; or providing
services in interstate or intrastate commerce. The credit had a cap of $6
million for fiscal year 2010, dropping to $5.4 million for fiscal year 2011.
A business is allowed an additional deduction from income equal to sixty-
five percent of the wages, up to $20,000 per individual, paid to qualified
individuals who are hired for the first time by the taxpayer during the tax
year paid for work done in Iowa during the first twelve months of
employment. Qualified individuals are: (a) an individual who at the time
of hiring is domiciled in Iowa and (1) has been convicted of a felony in
Iowa Code 2009 422.7(12A) & IAC 701-40.21 & any state or the District of Columbia, (2) is on parole from the Iowa
Added Wage Deduction-All Businesses Corporation IncomeIowa-Business Incentive Deduction 422.35(6A) 53.11(7) department of corrections facilities (3) is on probation designated by an Not Estimated
Iowa court or (4) is in a work release program or (b ) an individual,
whether or not domiciled in Iowa at the time of the hiring, who is on
parole or probation and to whom the interstate probation and parole
compact applies.
If a business is a small business, an additional deduction from income is
allowed equal to sixty-five percent of the wages, up to $20,000 per
individual, paid to qualified individuals who are hired for the first time by
the taxpayer during the tax year paid for work done in Iowa during the
first twelve months of employment. Qualified individuals are: (a)
qualifying individuals with disabilities domiciled in Iowa at the time of the
hiring, (b) an individual who at the time of hiring is domiciled in Iowa and
(1) has been convicted of a felony in any state or the District of
Columbia, (2) is on parole from the Iowa department of corrections
facilities (3) is on probation designated by an Iowa court or (4) is in a
work release program or (c ) an individual, whether or not domiciled in
Iowa Code 2009 422.7(12) & IAC 701-40.21, 53.11 & Iowa at the time of the hiring, who is on parole or probation and to whom
Added Wage Deduction-Small Businesses Corporation IncomeIowa-Business Incentive Deduction 422.35(6) 59.8 the interstate probation and parole compact applies.Small business is Not Estimated
defined by Section 16.1(36) Code of Iowa. A small business is a) not a
subsidiary of a larger business; b) has less than 21 employees or less
than $3 million in gross revenues; c) is not a farm; and d) is not a
profession.Credits for qualified individuals in category (b) or (c), above –
felons, parolees, or probationaries – are estimated as part of Added
Wage Deduction – All Businesses.
Sales of adjuvants, surfactants and certain other products which directly
enhance the effects of fertilizer, limestone, herbicide, pesticide and
Adjuvants and Surfactants Sales & Use Iowa-Agriculture Support Exemption Iowa Code 2009 423.3(5) IAC (2010) 701-17.9(3) insecticide used in agricultural production are exempt from sales tax. See Description
The impact of this exemption is included in estimates for Agricultural
Chemicals and Commercial Fertilizer and Lime.
Admissions at Primary or Secondary Schools Sales & Use Iowa-Education Support Exemption Iowa Code 2009 423.2(3) IAC (2010) 701-16.26(2)Admissions to amusements, fairs and athletic events of elementary and Estimated $800,000
secondary educational institutions are exempt from sales and use tax.
Sales of envelopes which are used to contain advertising are exempt
Advertising Envelopes Sales & Use Iowa-Business Incentive Exemption Iowa Code 2009 423.3(55) IAC (2010) 701-18.41 from sales and use tax. Envelopes which are not primarily used for Estimated $1,800,000
advertising are taxable. The primary use of the envelopes controls
whether they are taxable or exempt.
Sales of advertising material to any person in Iowa if that person, or any
agent of that person, will, after the sale, send that advertising material
outside of Iowa and the subsequent sole use of that material will be
outside the state are exempt from sales and use tax. Advertising
material is tangible personal property only, including paper. It is limited
to: brochures, catalogs, leaflets, fliers, order forms, return envelopes,
Advertising Materials Out-Of-State Sales & Use Iowa-Business Incentive Exemption Iowa Code 2009 423.3(42) IAC (2010) 701-18.54 floppy discs, CD-ROMs, videotapes, and any similar items of tangible Estimated $3,400,000
personal property which will be used to promote sales of property or
services. The exemption also applies to the use tax for advertisement
and promotional material and matter, seed catalogs, envelopes for same
and other similar material temporarily stored in the state which are
acquired outside of Iowa and which, subsequent to being brought into
Iowa are sent outside of the state.
Sales of the service rendered, furnished, or performed by specialized
Agricultural Aerial Spraying Transportation Sales & Use Iowa-Agriculture Support Exemption Iowa Code 2009 423.3(7) flying implements of husbandry used for agricultural aerial spraying are See Description
Services exempt from sales and use tax. This estimate is included in Air Charters
Transportation Services.
A nonrefundable Agricultural Assets Transfer Tax Credit is awarded for
agricultural assets that are subject to a lease or rental agreement. The
Iowa Code 2009 175.37 renter must qualify as a beginning farmer as defined in Code section
Iowa Code 2009 175.12 175.12. The lease must be for a term of at least two years, but not more
Agricultural Assets Transfer Tax Credit Corporation and Iowa-Agriculture Support Credit Iowa Code 2009 IAC (2010) 701-42.36 than five years. The tax credit equals 5 percent of the amount paid to Estimated $1,800,000
Individual Income 422.11M Iowa IAC (2010) 701-52.33 the taxpayer under the agreement or 15 percent of the amount paid to
Code 2009 422.33(22) the taxpayer from crops or animals sold under an agreement in which
the payment is exclusively made from the sale of crops or animals. The
program has a fiscal year $6 million cap. The credits may not be sold or
traded.
2010 Iowa Tax Expenditure Study
Iowa Administrative Tax Expenditure
Title Tax Type Expenditure Category Expenditure Type Iowa Code Citation Code Citation Description Final Result Value ($)
An Accelerated Career Education Withholding Tax Credit is awarded to
Iowa businesses who contract with Iowa's community colleges to
sponsor training spots for potential employees. Participating businesses
divert to the community college for up to five years withholding taxes
equal to 10 percent of the hiring wage that the business would pay to an
Accelerated Career Education Withholding Tax Iowa Code 2009 260G Iowa IAC (2010) 261-20 individual that completes the programs' requirements. The business also
Credit Withholding Iowa-Business Incentive Credit Code 2009 422.16 IAC (2010) 701-46.7 provides a 20 percent match of the program costs pro-rated by the Estimated $4,600,000
percentage of seats sponsored. To be eligible for the program a
business must be engaged in interstate or intrastate commerce for the
purpose of manufacturing, processing, or assembling products;
construction; conducting research and development; or providing
services in interstate or intrastate commerce. The credit had a cap of $6
million for fiscal year 2010, dropping to $5.4 million for fiscal year 2011.
A business is allowed an additional deduction from income equal to sixty-
five percent of the wages, up to $20,000 per individual, paid to qualified
individuals who are hired for the first time by the taxpayer during the tax
year paid for work done in Iowa during the first twelve months of
employment. Qualified individuals are: (a) an individual who at the time
of hiring is domiciled in Iowa and (1) has been convicted of a felony in
Iowa Code 2009 422.7(12A) & IAC 701-40.21 & any state or the District of Columbia, (2) is on parole from the Iowa
Added Wage Deduction-All Businesses Corporation IncomeIowa-Business Incentive Deduction 422.35(6A) 53.11(7) department of corrections facilities (3) is on probation designated by an Not Estimated
Iowa court or (4) is in a work release program or (b ) an individual,
whether or not domiciled in Iowa at the time of the hiring, who is on
parole or probation and to whom the interstate probation and parole
compact applies.
If a business is a small business, an additional deduction from income is
allowed equal to sixty-five percent of the wages, up to $20,000 per
individual, paid to qualified individuals who are hired for the first time by
the taxpayer during the tax year paid for work done in Iowa during the
first twelve months of employment. Qualified individuals are: (a)
qualifying individuals with disabilities domiciled in Iowa at the time of the
hiring, (b) an individual who at the time of hiring is domiciled in Iowa and
(1) has been convicted of a felony in any state or the District of
Columbia, (2) is on parole from the Iowa department of corrections
facilities (3) is on probation designated by an Iowa court or (4) is in a
work release program or (c ) an individual, whether or not domiciled in
Iowa Code 2009 422.7(12) & IAC 701-40.21, 53.11 & Iowa at the time of the hiring, who is on parole or probation and to whom
Added Wage Deduction-Small Businesses Corporation IncomeIowa-Business Incentive Deduction 422.35(6) 59.8 the interstate probation and parole compact applies.Small business is Not Estimated
defined by Section 16.1(36) Code of Iowa. A small business is a) not a
subsidiary of a larger business; b) has less than 21 employees or less
than $3 million in gross revenues; c) is not a farm; and d) is not a
profession.Credits for qualified individuals in category (b) or (c), above –
felons, parolees, or probationaries – are estimated as part of Added
Wage Deduction – All Businesses.
Sales of adjuvants, surfactants and certain other products which directly
enhance the effects of fertilizer, limestone, herbicide, pesticide and
Adjuvants and Surfactants Sales & Use Iowa-Agriculture Support Exemption Iowa Code 2009 423.3(5) IAC (2010) 701-17.9(3) insecticide used in agricultural production are exempt from sales tax. See Description
The impact of this exemption is included in estimates for Agricultural
Chemicals and Commercial Fertilizer and Lime.
Admissions at Primary or Secondary Schools Sales & Use Iowa-Education Support Exemption Iowa Code 2009 423.2(3) IAC (2010) 701-16.26(2)Admissions to amusements, fairs and athletic events of elementary and Estimated $800,000
secondary educational institutions are exempt from sales and use tax.
Sales of envelopes which are used to contain advertising are exempt
Advertising Envelopes Sales & Use Iowa-Business Incentive Exemption Iowa Code 2009 423.3(55) IAC (2010) 701-18.41 from sales and use tax. Envelopes which are not primarily used for Estimated $1,800,000
advertising are taxable. The primary use of the envelopes controls
whether they are taxable or exempt.
Sales of advertising material to any person in Iowa if that person, or any
agent of that person, will, after the sale, send that advertising material
outside of Iowa and the subsequent sole use of that material will be
outside the state are exempt from sales and use tax. Advertising
material is tangible personal property only, including paper. It is limited
to: brochures, catalogs, leaflets, fliers, order forms, return envelopes,
Advertising Materials Out-Of-State Sales & Use Iowa-Business Incentive Exemption Iowa Code 2009 423.3(42) IAC (2010) 701-18.54 floppy discs, CD-ROMs, videotapes, and any similar items of tangible Estimated $3,400,000
personal property which will be used to promote sales of property or
services. The exemption also applies to the use tax for advertisement
and promotional material and matter, seed catalogs, envelopes for same
and other similar material temporarily stored in the state which are
acquired outside of Iowa and which, subsequent to being brought into
Iowa are sent outside of the state.
Sales of the service rendered, furnished, or performed by specialized
Agricultural Aerial Spraying Transportation Sales & Use Iowa-Agriculture Support Exemption Iowa Code 2009 423.3(7) flying implements of husbandry used for agricultural aerial spraying are See Description
Services exempt from sales and use tax. This estimate is included in Air Charters
Transportation Services.
A nonrefundable Agricultural Assets Transfer Tax Credit is awarded for
agricultural assets that are subject to a lease or rental agreement. The
Iowa Code 2009 175.37 renter must qualify as a beginning farmer as defined in Code section
Iowa Code 2009 175.12 175.12. The lease must be for a term of at least two years, but not more
Agricultural Assets Transfer Tax Credit Corporation and Iowa-Agriculture Support Credit Iowa Code 2009 IAC (2010) 701-42.36 than five years. The tax credit equals 5 percent of the amount paid to Estimated $1,800,000
Individual Income 422.11M Iowa IAC (2010) 701-52.33 the taxpayer under the agreement or 15 percent of the amount paid to
Code 2009 422.33(22) the taxpayer from crops or animals sold under an agreement in which
the payment is exclusively made from the sale of crops or animals. The
program has a fiscal year $6 million cap. The credits may not be sold or
traded.
This estimate includes:
•An undetermined portion of Adjuvants and Surfactants
Sales of herbicides, pesticides, insecticides which are to be used in
disease, weed, or insect control or health promotion of plants or livestock
Agricultural Chemicals Sales & Use Iowa-Inputs for Agriculture Exemption Iowa Code 2009 423.3(5) IAC (2010) 701-17.9(3) produced as part of agricultural production for market are exempt from Estimated $36,700,000
sales and use tax. All forms of inoculation, whether for promotion of
better growth and healthier plants or for prevention or cure of mildew of
plants or disease of seeds and bulbs, are intended for the same general
purpose. Sales tax shall not be imposed on any material used for
inoculation.
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