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Industrial Processing Exemption Study Committee

Committee Responsibilities

The committee shall annually report to the general assembly
by January 1 of each year through January 1, 2013.

The committee shall study and make legislative and administrative recommendations relating to Iowa's processing exemption to ensure maximum utilization by Iowa's industries. The committee shall study and make recommendations regarding all of the following:

a. The current sales and use tax industrial processing exemption.
b. The corresponding administrative rules, including a review and recommendation of an administrative rules process relating to the industrial processing exemption prior to filing with the administrative rules review committee.
c. Other states' industrial processing exemptions.
d. Recommendations for change for issues including effectiveness and competitiveness.
e. Development of additional publications to improve compliance.

Annual Reports

2011 IPESC Report
2010 IPESC Report
2009 IPESC Report