Iowa Admin. Code r. 701-214.8 - Domesticated fowl
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).
Notes
ARC 8159C, IAB 7/24/24, effective 8/28/24
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