{"data":{"id":"us-ia/iowa-code-423d.3","jurisdiction":"us-ia","citation":"Iowa Code § 423D.3","heading":"Exemptions.","body":"There is exempted from tax imposed by this chapter the following:\n1. The sales price on the lease or rental of equipment to contractors for direct and primary use in construction.\n2. The sales price or purchase price of equipment exempt from the equipment tax as provided in section 29C.24.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 423D - EQUIPMENT TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/423D.3.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"590a080d6bcd02ef8bcb71621893ec83629c3c9d5b360d70a748cd9457c1ba1c","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-423d.2","next":"us-ia/iowa-code-423d.4"},"notice":"GroundRules: Original legal text. Not legal advice."}