https://www.legis.iowa.gov/docs/code/423.3.pdf ↗

Captured

2026-10-30 21:22 UTC

SHA-256

6484f3d018abd0cda0cfc4e6bf559c0c20bbec3b4642db15813d7e56715a6711

File

application/pdf, 193 KB · raw bytes

Cited by

16 rules; each quote links to its sentence below

• IA construction.real_property.improvement from 2018-01-01
  “The sales price of services on or connected …”
• IA delivery from 2018-01-01
  “The sales price of delivery charges. This exemption …”
• IA food.catering from 2018-01-01
  “(1) Food sold in a heated state or …”
• IA food.grocery from 2018-01-01
  “The sales price from all sales of food …”
• IA food.prepared.bakery from 2018-01-01
  “(c) Bakery items sold by the seller which …”
• IA food.prepared.cold from 2018-01-01
  “(d) Food sold without eating utensils provided by …”
  “(a) Only cut, repackaged, or pasteurized by the …”
• IA food.prepared.cold_restaurant from 2018-01-01
  “(2) Two or more food ingredients mixed or …”
  “(4) Food sold with eating utensils provided by …”
• IA food.prepared.dine_in from 2018-01-01
  “(4) Food sold with eating utensils provided by …”
• IA food.prepared.hot from 2018-01-01
  “(1) Food sold in a heated state or …”
• IA food.prepared.platter from 2018-01-01
  “(2) Two or more food ingredients mixed or …”
  “(a) Only cut, repackaged, or pasteurized by the …”
  “(4) Food sold with eating utensils provided by …”
• IA food.prepared.sandwich from 2018-01-01
  “(2) Two or more food ingredients mixed or …”
• IA service.professional.engineering from 2018-01-01
  “The sales price of services on or connected …”
• IA service.professional.it from 2019-01-01
  “furnished, to a commercial enterprise for use exclusively …”
• IA software.custom from 2019-01-01
  “furnished, to a commercial enterprise for use exclusively …”
• IA software.prewritten from 2019-01-01
  “furnished, to a commercial enterprise for use exclusively …”
• IA software.saas from 2019-01-01
  “furnished, to a commercial enterprise for use exclusively …”