The definitions set out in this chapter are applicable
wherever the terms they define appear in this title unless the context
indicates otherwise.
"Agricultural production" is limited to what
would ordinarily be considered a farming operation undertaken for profit. The
term "agricultural production" refers to the raising of crops or livestock for
market on an acreage. Included within the meaning of the phrase "agricultural
production" is any feedlot operation whether or not the land upon which a
feedlot operation is located is used to grow crops to feed the livestock in the
feedlot and regardless of whether or not the livestock fed are owned by persons
conducting the feedlot operation, and operations growing and raising hybrid
seed corn or other seed for sale to nurseries, ranches, orchards, and dairies.
"Agricultural production" includes the raising of flowering, ornamental, or
vegetable plants in commercial greenhouses or elsewhere for sale in the
ordinary course of business. "Agricultural production" also includes any kind
of aquaculture, silviculture, commercial greenhouses, and raising catfish.
Beekeeping and the raising of mink, other nondomesticated furbearing animals,
and nondomesticated fowl (other than ostriches, rheas, and emus) continue to be
excluded from the term "agricultural production." The above list of exclusions
and inclusions within the term "agricultural production" is not exhaustive.
"Agricultural products" includes flowering, ornamental, or vegetable plants and
those products of aquaculture and silviculture.
"Aquaculture" means the cultivation of
aquatic animals and plants, including fish, shellfish, and seaweed, in natural
or controlled marine or freshwater environments.
"Chemical" means a substance that is
primarily used for producing a chemical effect. A chemical effect results from
a chemical process wherein the number and kind of atoms in a molecule are
changed in form (e.g., where oxygen and hydrogen are combined to make water). A
chemical process is distinct from a physical process wherein only the state of
matter changes (e.g., where water is frozen into ice or heated into
steam).
"Domesticated fowl" means any domesticated
bird raised as a source of food, either eggs or meat. "Domesticated fowl"
includes, but is not limited to, chickens, ducks, turkeys, pigeons, ostriches,
rheas, and emus that are raised for meat rather than for racing or as pets.
Excluded from the meaning of "domesticated fowl" are nondomesticated birds,
such as pheasants, raised for meat or any other purpose.
"Livestock" means domestic animals that are
raised on a farm as a source of food or clothing. "Livestock" includes cattle,
sheep, hogs, goats, chickens, ducks, turkeys, ostriches, rheas, emus, bison,
and farm deer. "Farm deer" means the same as defined in Iowa Code section
170.1 and commonly includes
animals belonging to the Cervidae family, such as fallow deer, red deer or elk
and sika. However, "farm deer" does not include unmarked free-ranging elk. Fish
and any other animals that are products of aquaculture are considered to be
"livestock" as well.
Excluded from the term "livestock" are horses, mules, other
draft animals, dogs, cats, and other pets. Also excluded from the term
"livestock" are mink, bees, or other nondomesticated animals even if raised in
captivity and even if raised as a source of food or clothing. Also excluded
from "livestock" is any animal raised for racing.
"Plants" means fungi such as mushrooms and
crops commonly grown in this state such as corn, soybeans, oats, hay, alfalfa
hay, wheat, sorghum, and rye. Also included within the meaning of the term
"plants" are flowers, shrubs, and fruit trees. Excluded from the meaning of the
term "plants" are products of silviculture, such as trees raised for Christmas
trees and any trees raised to be harvested for wood.
"Reagent" means a substance used for various
purposes (i.e., in detecting, examining, or measuring other substances; in
preparing materials; in developing photographs) because it takes part in one or
more chemical reactions or biological processes. A reagent is also a substance
used to convert one substance into another by means of the reaction that it
causes. To be a reagent for purposes of the exemption, a substance must be
primarily used as a reagent.
"Silviculture" means the establishment,
growth, care, and cultivation of trees. "Silvicultural activities" includes
logging. "Silvicultural products" includes trees raised and offered for sale
for Christmas trees and any trees raised to be harvested for wood.
"Solvent" means a substance in which another
substance can be dissolved and that is primarily used for that purpose.
"Sorbent" means a solid material, often in a
powder or granular form, that acts to retain another substance, usually on the
sorbent's surface, thereby removing the other substance from the gas or liquid
phase. The sorbent and the second material bond together at the molecular or
atomic scale via physiochemical interactions. A substance is not a sorbent
based on an ability to absorb heat or thermal energy.
"Tax" means the tax imposed upon retail
sales or use of tangible personal property, specified digital products, or
taxable services.
