Iowa Admin. Code r. 701-214.14
Current through Regsiter Vol. 46, No. 26, June 12, 2024
The sales price from the sale of woodchips, sawdust, hay, straw, paper, or any other materials used for bedding in the production of agricultural livestock (including domesticated fowl) is exempt from tax. Rule 701-200.1 (423) contains definitions applicable to this rule.
This rule is intended to implement Iowa Code section 423.3(9).
Iowa Admin. Code r. 701-214.14