Iowa Admin. Code r. 701-214.2
Current through Regsiter Vol. 46, No. 26, June 12, 2024
The sales price from the sale of property which is a container, label, carton, pallet, packing case, wrapping, baling wire, twine, bag, bottle, shipping case, or other similar article or receptacle sold for use in agricultural, livestock, or dairy production is exempt from sales tax.
This rule is intended to implement Iowa Code section 423.3(15).
Iowa Admin. Code r. 701-214.2