Iowa Code § 23A.1: Definitions.

As used in this chapter, unless the context otherwise requires:

1. “Political subdivision” means a city, county, or school corporation.

2. “Private enterprise” means an individual, firm, partnership, joint venture, corporation, association, or other legal entity engaging in the manufacturing, processing, sale, offering for sale, rental, leasing, delivery, dispensing, distributing, or advertising of goods or services for profit.

3. “State agency” includes a state department, board, commission, or other unit of state government regardless of whether moneys are appropriated to the agency.