Iowa (June, 2016)
The existing rule and the proposed amendments implement Iowa Code sections:
The existing rules related to the manufacturing sales tax exemption were promulgated in response to the enactment of Iowa Code sections 423.3(47) and 423.3(48) in HF 126 (Sales and Use Tax Exemptions Act of 1997). Enactment of those two Iowa Code sections replaced an existing and similar manufacturing exemption that was originally enacted in 1985 (see SF 395, section 85, Sales and Local Option Taxes and Wine Sales Act of 1985). Many of the terms used for the exemption are not defined in the Iowa Code and their definition, interpretation, and enforcement has been a function of Department of Revenue rules and procedures. Under the existing Department rules:
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