Iowa Admin. Code r. 701-214.15 - Sales by farmers
The sales price from the sale of grain, livestock, or any other farm or garden product by the producer thereof ordinarily constitutes a sale for resale, processing, or human consumption and is exempt from tax. In order to sell tangible personal property not otherwise exempt to ultimate consumers or users, farmers shall hold a permit and collect and remit sales tax on the sales price from their sales.
This rule is intended to implement Iowa Code sections 423.3(2), 423.3(51), and 423.3(57).
Notes
ARC 8159C, IAB 7/24/24, effective 8/28/24
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