The 2019 Iowa Code provides a sales tax exemption for manufacturers that excludes persons who are not commonly understood to be manufacturers, and a person who engages in any one of five listed activities. 2019 Iowa Acts, House File 779, amends that provision to exclude persons who are primarily engaged in one of those five activities. This rule offers guidance to taxpayers as to how a person is primarily engaged in one of those activities and provides several examples of how the provision will be applied. No changes to the noticed rulemaking were made prior to adoption.
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