Iowa Admin. Code r. 701-214.16
Current through Regsiter Vol. 46, No. 26, June 12, 2024
Tax shall not apply to the sale of feed for any form of animal life when the product of the animals constitutes food for human consumption. Tax shall apply on feed sold for consumption by pets. Antibiotics that are administered as an additive to feed or drinking water and vitamins and minerals that are sold for livestock (including domesticated fowl) are exempt from tax.
This rule is intended to implement Iowa Code section 423.3(16).
Iowa Admin. Code r. 701-214.16