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Iowa · Through Iowa Code 2026 edition

Iowa Code § 423D.3: Exemptions.

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Where this section sits in the code
  1. Title X - FINANCIAL RESOURCES (Ch. 421 - 454)
  2. Chapter 423D - EQUIPMENT TAX

There is exempted from tax imposed by this chapter the following:

1. The sales price on the lease or rental of equipment to contractors for direct and primary use in construction.

2. The sales price or purchase price of equipment exempt from the equipment tax as provided in section 29C.24.

Collected 2026-09-14T19:40:10Z. Source file · JSON

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