This guidance addresses the taxability of purchases of tangible personal property, specified digital products, and services common to the manufacturing industry. This page is a general guide and is not binding on taxpayers or the Department. Refer to relevant Iowa Code provisions and administrative rules cited throughout the webpage for binding guidance, interpretations, and examples. For issues not addressed in this guidance, contact Taxpayer Services at 1-800-367-3388 or 515-281-3114 or submit a request for tax guidance.