Iowa Admin. Code r. 701-214.14
Current through Register Vol. 47, No. 11, December 11, 2024
The sales price from the sale of egg-type cockerel chicks, broiler chicks, and turkey poults is subject to tax. If sale of domestic poultry is for breeding, rule 701-214.7 (423) provides information.
When pullets and poults are sold for production purposes, the sales price from the sale is exempt from tax.
This rule is intended to implement Iowa Code sections 423.2(1) and 423.3(3).
Iowa Admin. Code r. 701-214.14
ARC 8159C, IAB 7/24/24, effective 8/28/24