Petitioner, a South Dakota research company, requested a determination on whether two of its services, corn breeding and yield trial testing, are services subject to sales tax. The Petitioner further inquired on how to source its services for Iowa sales tax purposes. The Director determined that Petitioner’s service of yield trial testing is a service subject to sales tax pursuant to Iowa Code section 423.2(6)(bc) while its service of corn breeding is not a service subject to sales tax. The Director further determined that sales of Petitioner’s yield trial testing shall be sourced according to the rules found in Iowa Code section 423.15(1).