{"data":{"id":"us-ia/iowa-code-423g.4","jurisdiction":"us-ia","citation":"Iowa Code § 423G.4","heading":"Exemptions.","body":"The sales price from transactions exempt from state sales tax under section 423.3, except section 423.3, subsection 103, is also exempt from the tax imposed by this chapter.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 423G - WATER SERVICE TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/423G.4.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"c5484b66a672d9f18c02ac11438824dfa7d96893e4d355a131dbb01726c12531","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-423g.3","next":"us-ia/iowa-code-423g.5"},"notice":"GroundRules: Original legal text. Not legal advice."}