Sales and Use Tax Impact 2010

7/29/2019 Sales and Use Tax Impact 2010

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2010 Iowa Tax Expenditure Study

Title Tax Type Expenditure Category Expenditure Type Iowa Code Citation

Iowa

AdministrativeCode Citation

Transportation Services Sales & Use Consumer Benefit Exemption Iowa Code 2009 423.3(70)IAC (2010) 701-19.14 &26.42(4)(a)

Interstate Sales Sales & Use Administrative Exemption Iowa Code 2009 423.3(43)

Gambling Boat Games and Admissions Sales & Use Business Incentive Exemption Iowa Code 2009 99F.10(6)IAC (2010) 701-17.25

Food Sales for Human Consumption Sales & Use Consumer Benefit Exemption Iowa Code 2009 423.3(57)IAC (2010) 701-20.1

New Products Used in Processing Sales & Use Inputs for Manufacturing Exemption Iowa Code 2009 423.3(51)IAC (2010)230.3(1)

Agricultural Feed Sales & Use Inputs for Agriculture Exemption Iowa Code 2009 423.3(5)IAC (2010) 701-17.9(3) & 18.14

Industrial Machinery, Equipment andComputers

Sales & Use Inputs for Manufacturing Exemption Iowa Code 2009 423.3(47)IAC (2010) 701-18.58

Construction Contracts with Tax ExemptEntities

Sales & Use Charitable Organization Support Exemption Iowa Code 2009 423.3(80)IAC (2010) 701-17.33 & 19.12

Trade-In for Remanufacture or Resale Sales & Use Administrative Exemption Iowa Code 2009 423.3(59)IAC (2010) 701-15.19(2)

Residential Utility Exemption Sales & Use Consumer Benefit Exemption Iowa Code 2009 423.3(84)

IAC (2010) 701-

17.38 & 231.16


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Iowa


Nonprofit Hospitals Sales & Use Charitable Organization Support Exemption Iowa Code 2009 423.3(27)IAC (2010) 701-18.24 & 18.59


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Iowa


Sales by a City or County Sales & Use State and Local Government Exemption Iowa Code 2009 423.3(32)IAC (2010) 701-18.39

Prescription Drugs and Medical Devices Sales & Use Consumer Benefit Exemption Iowa Code 2009 423.3(60)IAC (2010) 701-20.7, 20.8, & 20

Commercial Fertilizer and Lime Sales & Use Inputs for Agriculture Exemption Iowa Code 2009 423.3(4)IAC (2010) 701-17.4, 17.9(3) &18.57(1)

Farm Machinery - Self-Propelled Sales & Use Inputs for Agriculture Exemption Iowa Code 2009 423.3(8)IAC (2010) 701-18.44 & 18.57(4

Tax Levying or Certifying Bodies In Iowa Sales & Use State and Local Government Exemption Iowa Code 2009 423.3(31)IAC (2010) 701-18.5(3)

Packaging Containers Sales & Use Business Incentive Exemption Iowa Code 2009 423.3(45)IAC (2010) 701-18.7 & 32.7

Processing Power and Fuel Sales & Use Inputs for Manufacturing Exemption Iowa Code 2009 423.3(50)(51) & 423.6(3)(b)IAC (2010) 701-17.2, 17.3, 18.29& 33.3


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Iowa


Processing Chemicals Sales & Use Inputs for Manufacturing Exemption Iowa Code 2009 423.3(51) & 423.6(3)IAC (2010) 701-17.14, 18.29 &230.4

Agricultural Chemicals Sales & Use Inputs for Agriculture Exemption Iowa Code 2009 423.3(5)IAC (2010) 701-17.9(3)

Fuel for Implements of Husbandry Sales & Use Inputs for Agriculture Exemption Iowa Code 2009 423.3(6) & 423.3(10)IAC (2010) 701-17.9(7) & 18.57(

Laboratory Tests on Humans Sales & Use Consumer Benefit Exemption Iowa Code 2009 423.2(6)IAC (2010) 701-26.44

Food Sales Purchased with FoodStamps

Sales & Use Consumer Benefit Exemption Iowa Code 2009 423.3(58)IAC (2010) 701-20.1, 20.2, 20.3,20.4, 20.5, & 20

On-Line Computer Service Sales & Use Consumer Benefit Exemption Iowa Code 2009 423.3(65)IAC (2010)18.20(5)

Lottery Tickets Sales & Use Consumer Benefit Exemption Iowa Code 2009 423.3(81)

Breeding Stock Sales & Use State and Local Government Exemption Iowa Code 2009 423.3(3)IAC (2010) 701-17.9(1)

Nonprofit Disabled Service Providers Sales & Use Charitable Organization Support Exemption Iowa Code 2009 423.3(18)IAC (2010) 701-17.19(2) & (3)


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Iowa


Nonprofit Private Educational Institutions Sales & Use Charitable Organization Support Exemption Iowa Code 2009 423.3(17) IAC 701-17.11

Nonprofit Private Art Center andMuseums

Sales & Use Charitable Organization Support Exemption Iowa Code 2009 423.3(21)(22)IAC (2010) 701-17.24, 39

Farm Machinery - Special Purpose Sales & Use Inputs for Agriculture Exemption Iowa Code 2009 423.3(11)IAC (2010) 701-18.48 & 18.57(7

Rental or Broadcast of EntertainmentMedia

Sales & Use Business Incentive Exemption Iowa Code 2009 423.3(41)IAC (2010) 701-17.18

Fuel Used in Grain Drying Sales & Use Inputs for Agriculture Exemption Iowa Code 2009 423.3(6)IAC (2010) 701-17.9(7)d & 17.2

Railroad Rolling Stock Sales & Use Inputs for Transportation Exemption Iowa Code 2009 423.3(71)IAC (2010) 701-17.13

Casual Sale - Business Liquidation Sales & Use Business Incentive Exemption Iowa Code 2009 423.3(39)(b)IAC (2010) 701-18.28(2)

Fuel to Heat/Cool Livestock Buildings Sales & Use Inputs for Agriculture Exemption Iowa Code 2009 423.3(6)IAC (2010) 701-17.9(4)

Commercial Amusement Enterprises Sales & Use Business Incentive Exemption IAC 701-16.30IAC (2010) 701-16.30

Domesticated Fowl Sales & Use Agriculture Support Exemption Iowa Code 2009 423.3(3)IAC (2010) 701-17.9(2) & 18.12


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Iowa


Information Services Sales & Use Business Incentive Exemption Iowa Code 2009 423.3(66)IAC (2010) 701-17.36 & 231.13

Nonprofit Health Services Computers Sales & Use Charitable Organization Support Exemption Iowa Code 2009 423.3(47) IAC 701-18.45

Digital Goods Sales & Use Consumer Benefit Exemption Iowa Code 2009 423.3(67)IAC (2010) 701-

18.61 & 231.14

Printers' and Publishers' Supplies Sales & Use Inputs for Manufacturing Exemption Iowa Code 2009 423.3(46)IAC (2010) 701-18.33

Agricultural Drainage Tile Sales & Use Agriculture Support Exemption Iowa Code 2009 423.3(5)IAC (2010) 701-17.9(3) & 18.35

Inert Gases Sales & Use Inputs for Manufacturing Exemption Iowa Code 2009 423.3(52)IAC (2010) 701-18.60 & 230.5

Massage Therapy Sales & Use Consumer Benefit Exemption Iowa Code 2009 423.2(6)IAC (2010) 701-26.47

Air Charters Transportation Services Sales & Use Business Incentive Exemption Iowa Code 2009 423.3(61) & 423.3(7)IAC (2010) 701-26.21

Web Search Portal and Data CenterBusiness Purchases

Sales & Use Business Incentive Exemption Iowa Code 2009 section 423.3 (92) (93) (95)IAC (2010)701230.11

Aircraft Repair and Replacement Parts Sales & Use Inputs for Transportation Exemption Iowa Code 2009 423.3(75) & 423.3(76)IAC (2010) 701-18.49(2) & (3)

Clothing Sales Tax Holiday Sales & Use Consumer Benefit Exemption Iowa Code 2009 423.3(68)IAC (2010) 701-20.12


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Iowa


Reconditioning Services Sales & Use Business Incentive Exemption Iowa Code 2009 423.3(2)IAC (2010) 701-26.2(8) & 225.3

Sales by State, County and District Fairs Sales & Use State and Local Government Exemption Iowa Code 2009 423.3(23)IAC (2010) 701-17.28

High Quality Job Program (HQJ) SalesTax Refund

Sales & Use Business Incentive Refund Iowa Code 2009 15.331AIAC (2010) 261-68.4(1)

Laboratory Tests on Animals Sales & Use Agriculture Support Exemption Iowa Code 2009 423.2(6)

Nonprofit Health Centers Sales & Use Charitable Organization Support Exemption Iowa Code 2009 423.3(18) IAC 701-17.19(& (3)

Advertising Materials Out-Of-State Sales & Use Business Incentive Exemption Iowa Code 2009 423.3(42)IAC (2010) 701-18.54

Newspapers Sales & Use Consumer Benefit Exemption Iowa Code 2009 423.3(55)IAC (2010) 701-18.42 & 231.1

Fees for Games and Amusements Sales & Use Consumer Benefit Exemption Iowa Code 2009 423.2(3)IAC (2010) 701-16.26(3)

Processing Services and Goods forFood Products

Sales & Use Inputs for Manufacturing Exemption Iowa Code 2009 423.3(49)IAC (2010) 701-17.3(2) & 230.2


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Iowa


Nonprofit Hospice Facilities Sales & Use Charitable Organization Support Exemption Iowa Code 2009 423.3(28)IAC (2010) 701-17.19(2) & (3)

Processing Photography Sales & Use Business Incentive Exemption Iowa Code 2009 423.2(1)(a)(1)IAC (2010) 701-16.51(1)

Casual Sale - Not Business Liquidation Sales & Use Consumer Benefit Exemption Iowa Code 2009 423.3(39)(a)IAC (2010) 701-18.28(1) &18.28(3)

Electricity to Private Water Companies Sales & Use Business Incentive Exemption Iowa Code 2009 423.3(53)

IAC (2010) 701-

17.31

Processing Tire Retreading Sales & Use Inputs for Manufacturing Exemption Iowa Code 2009 423.2(1) (a) (2) IAC 701-16.51(2

Advertising Envelopes Sales & Use Business Incentive Exemption Iowa Code 2009 423.3(55)IAC (2010) 701-18.41

Community Action Agency Sales & Use Charitable Organization Support Exemption Iowa Code 2009 423.3(79)IAC (2010) 701-17.40

Long-Term Room Rental Sales & Use Business Incentive Exemption Iowa Code 2009 423.2(1)(a)(5)IAC (2010) 701-18.40

Software Maintenance or SupportContract

Sales & Use Business Incentive Exemption Iowa Code 2009 423.2(1)(a)(4)IAC (2010) 701-18.25(3)(C)

Automotive Fluids to a Retailer Sales & Use Business Incentive Exemption Iowa Code 2009 423.3(40)IAC (2010) 701-18.46

Housing Enterprise Zone Program(HEZ) Sales Tax Refund

Sales & Use Business Incentive Refund Iowa Code 2009 15E.193B.6(b)IAC (2010) 261-59.8(15e)


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Iowa


Core-Making, Mold Making, and Sand-Handling Equipment

Sales & Use Inputs for Manufacturing Exemption Iowa Code 2009 423.3(82)

Bullion, Coins and Currency Sales & Use Consumer Benefit Exemption Iowa Code Supplement 2009 423.3(91)

Aircraft Sales & Use Business Incentive Exemption Iowa Code 2009 423.6(12), (13), (14), (15)IAC (2010) 701-31.6 & 32.13

Modular Home Sales & Use Consumer Benefit Exemption Iowa Code 2009 423.3(64)IAC (2010) 701-17.22

E911 Service Surcharge Sales & Use Consumer Benefit Exemption Iowa Code 2009 423.3(69A)

Grain Dryers Sales & Use Inputs for Agriculture Exemption Iowa Code 2009 423.3(8)IAC (2010) 701-18.44(2)(f)

Admissions at Primary or SecondarySchools

Sales & Use Education Support Exemption Iowa Code 2009 423.2(3)IAC (2010) 701-16.26(2)

Reciprocal Shipment of Wine Sales & Use Consumer Benefit Exemption Iowa Code 2009 423.3(44)IAC (2010) 701-17.29

Habitat for Humanity Type Organizations Sales & Use Charitable Organization Support Exemption Iowa Code 2009 423.3(88)

ATM Surcharges Sales & Use Business Incentive Exemption Iowa Code 2009 423.3(83)IAC (2010) 701-26.8(4)(p)


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Iowa


Central Office Equipment forTelecommunication Companies

Sales & Use Business Incentive Refund Iowa Code 2009 Supplement 423.3(47A)

Partial Exemption on Mobile Homes Sales & Use Consumer Benefit Exemption Iowa Code Supplement 2009 423.6(10)IAC (2010) 701-32.3

Water Sold to Farmers Sales & Use Inputs for Agriculture Exemption Iowa Code 2009 423.3(5)IAC (2010) 701-17.9(8) & 18.57(

Wind Energy Conversion Sales & Use Business Incentive Exemption Iowa Code 2009 423.3(54)

IAC (2010) 701-

18.56

Prizes for Gambling Sales & Use Consumer Benefit Exemption Iowa Code 2009 423.3(63)IAC (2010) 701-17.21

Goods for Clothing Maintenance and

RepairSales & Use Business Incentive Exemption Iowa Code 2009 423.3(51)

IAC (2010) 701-18.7, 18.47 &225.5

Nonprofit Legal Aid Organizations Sales & Use Charitable Organization Support Exemption Iowa Code 2009 423.3(20)IAC (2010) 701-18.51

Enterprise Zone Program (EZ) SalesTax Refund

Sales & Use Business Incentive Refund Iowa Code 2009 15E.196(2)IAC (2010) 261-59.6(3)e

Racetrack Pilot Program Sales & Use Business Incentive Refund Iowa Code 2009 423.4(5)


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Iowa


Irrigation Equipment for Farming Sales & Use Inputs for Agriculture Exemption Iowa Code 2009 423.3(12) & 423.3(13)IAC (2010) 701-18.52

Construction Contracts with NonprofitRural Water Districts

Sales & Use Charitable Organization Support Exemption Iowa Code 2009 423.3(38)IAC (2010) 701-17.33 & 19.12

Optional Residential Warranty Contracts Sales & Use Consumer Benefit Exemption Iowa Code 2009 423.5(1)IAC (2010) 701-18.25(3)(b)

Fuel to Heat/Cool Greenhouses Sales & Use Inputs for Agriculture Exemption Iowa Code 2009 423.3(6)IAC (2010) 701-17.9(5) & 18.57(

Excavation Notification Center Services Sales & Use Business Incentive Exemption Iowa Code 2009 423.3(24)IAC (2010) 701-17.27

Draft Horses Sales & Use Agriculture Support Exemption Iowa Code 2009 423.3(14)IAC (2010) 701-17.16

Adjuvants and Surfactants Sales & Use Agriculture Support Exemption Iowa Code 2009 423.3(5)IAC (2010) 701-

17.9(3)

Agricultural Aerial SprayingTransportation Services

Sales & Use Agriculture Support Exemption Iowa Code 2009 423.3(7)

Agricultural Feed for Farm Deer andBison

Sales & Use Inputs for Agriculture Exemption Iowa Code 2009 423.3(16)IAC (2010) 701-17.9(9)

Agricultural Packaging Sales & Use Agriculture Support Exemption Iowa Code 2009 423.3(15)IAC (2010) 701-18.48(4) &18.57(6)

Building Materials for Out-of-State Use Sales & Use Administrative Exemption Iowa Code 2009 423.2(1)(b)IAC (2010) 701-19.5(1), 32.8 &219.5


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Iowa


Business Transfer of Vehicles Sales & Use Administrative Exemption Iowa Code 2009 423.3(73)IAC (2010) 701-214.1

Collaborative Educational Facility Sales & Use Education Support ExemptionIowa Code 2009 423.3(89) & Iowa CodeSupplement 2009 423.4(6)

Commercial Watercraft Special Fuel Sales & Use Inputs for Transportation Exemption Iowa Code 2009 423.3(72)IAC (2010) 701-18.37(1)

Cultural Affairs Sales Sales & Use State and Local Government Exemption Iowa Code 2009 423.3(34)

Employment Placement Out-of-State Sales & Use Business Incentive Exemption Iowa Code 2009 423.2(6)IAC (2010) 701-26.38

Food Manufacturer's Tangible PersonalProperty Rental

Sales & Use Business Incentive Exemption Iowa Code 2009 423.3(49)

Food Sales by Promoter of IowaProducts


Fuel and Electricity for InformationTechnology Facilities

Sales & Use Business Incentive Exemption Iowa Code 2009 section 423.3 (95)IAC (2010) 701-230.11

Fuel Used in Aquaculture Sales & Use Inputs for Agriculture Exemption Iowa Code 2009 423.3(6)IAC (2010) 701-17.9(6)

Government Construction MaterialsRefund

Sales & Use State and Local Government Refund Iowa Code 2009 423.4(2)IAC (2010) 701-19.12

Installation of New Industrial Machinery Sales & Use Inputs for Manufacturing Exemption Iowa Code 2009 423.3(48)IAC (2010) 701-18.45(7) & 26.16


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Iowa


Lawn Care Services Audit Limitation Sales & Use State and Local Government Exemption

Legislative Services Agency Sales & Use State and Local Government Exemption Iowa Code 2009 423.3(33)

Lemon Law Refunds Sales & Use Consumer Benefit Exemption Iowa Code 2009 322G.5IAC (2010) 701-34.3

Livestock Ear Tags Sales & Use Agriculture Support Exemption Iowa Code 2009 423.3(30)IAC (2010) 701-17.9(1) & 17.35

Livestock or Fowl Bedding Sales & Use Agriculture Support Exemption Iowa Code 2009 423.3(9)IAC (2010) 701-17.26

Long-Term Rent for TransportationServices

Sales & Use Business Incentive Exemption Iowa Code 2009 423.3(73)IAC (2010) 701-26.68(2)(a) &26.74

Medicaid Service Providers Sales & Use Charitable Organization Support Exemption Iowa Code 2009 423.3 (18)

Nonprofit Lending Organizations Sales & Use Charitable Organization Support Exemption Iowa Code 2009 423.3(19)IAC (2010) 701-18.50

Nonprofit Organ ProcurementOrganization

Sales & Use Charitable Organization Support Exemption Iowa Code 2009 423.3(26)IAC (2010) 701-17.30

Nonprofit Private Museums Sales & Use Charitable Organization Support Exemption Iowa Code 2009 423.3(21)IAC (2010) 701-17.24

Previously Taxed Mobile Homes Sales & Use Administrative Exemption Iowa Code Supplement 2009 423.6(9) IAC 701-32.3


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Iowa


Processing Electricity and Steam Sales & Use Inputs for Manufacturing Exemption Iowa Code 2009 423.3(50)IAC (2010)17.3(3), 18.29 &33.3

Processing Services Sales & Use Inputs for Manufacturing Exemption Iowa Code 2009 423.3(51)IAC (2010) 701-26.2(2) & 230.3

Property for Leased VehicleManufacture


Raffle Ticket Sales at Fairs Sales & Use Consumer Benefit Exemption Iowa Code 2009 423.3(62)IAC (2010) 701-17.20 & 231.9

Reciprocal Utility Exemption Sales & Use Administrative Exemption Iowa Code 2009 423.3(36)IAC (2010) 701-17.23

Recycling and Waste ReprocessingEquipment

Sales & Use Business Incentive Exemption Iowa Code 2009 423.3(47)(a)(5)IAC (2010) 701-18.45(8)

Relief Agency Refunds Sales & Use Charitable Organization Support Refund Iowa Code 2009 423.4(3)IAC (2010) 701-18.6

Renewable Energy and Wind EnergyProduction Tax Credit Sales Tax Refund

Sales & Use Business Incentive Refund Iowa Code 2009 423.4(4)IAC (2010) 199-15.18

Sales for Educational, Religious orCharitable Activities

Sales & Use Charitable Organization Support Exemption Iowa Code 2009 423.3(78)IAC (2010) 701-17.1

Ships, Barges, and Waterborne Vessels Sales & Use Inputs for Transportation Exemption Iowa Code 2009 423.6(11)IAC (2010) 701-32.6

Solar Energy Equipment Sales & Use Business Incentive Exemption Iowa Code Supplement 2009 423.3(90)


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Iowa


Toys for Tots Type Organizations Sales & Use Charitable Organization Support Exemption Iowa Code 2009 423.3(87)

Documents

Sales and Use Tax Impact 2010