Iowa Admin. Code r. 701-18.9
Current through Register Vol. 47, No. 10, November 13, 2024
The sale of grain, livestock or any other farm or garden product by the producer thereof ordinarily constitutes a sale for resale, processing or human consumption and shall not be subject to tax.
Farmers selling tangible personal property not otherwise exempt to ultimate consumers or users shall hold a permit and collect and remit sales tax on the gross receipts from their sales.
Iowa Admin. Code r. 701-18.9