Iowa Code r. 701-214.14 - Hatcheries
The sales price from the sale of egg-type cockerel chicks, broiler chicks, and turkey poults is subject to tax. If sale of domestic poultry is for breeding, rule 701-214.7 (423) provides information.
When pullets and poults are sold for production purposes, the sales price from the sale is exempt from tax.
This rule is intended to implement Iowa Code sections 423.2(1) and 423.3(3).
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.