Iowa Admin. Code r. 701-214.8
Current through Register Vol. 47, No. 11, December 11, 2024
The sales price from the sale of domesticated fowl for the purpose of providing eggs or meat is exempt from tax, whether purchased by a person engaged in agricultural production or not. Rule 701-200.1 (423) contains a definition of the term "domesticated fowl."
This rule is intended to implement Iowa Code section 423.3(3).
Iowa Admin. Code r. 701-214.8
ARC 8159C, IAB 7/24/24, effective 8/28/24