Home/Iowa/Statutes/Title X: FINANCIAL RESOURCES/Ch. 423D: EQUIPMENT TAX/§ 423D.3
Iowa Statutes

§ 423D.3 — Exemptions

Iowa § 423D.3
JurisdictionIowa
Title XFINANCIAL RESOURCES
Ch. 423DEQUIPMENT TAX

This text of Iowa § 423D.3 (Exemptions) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Iowa Code § 423D.3 (2026).

Text

There is exempted from tax imposed by this chapter the following:

1.The sales price on the lease or rental of equipment to contractors for direct and primary use in construction.
2.The sales price or purchase price of equipment exempt from the equipment tax as provided in section 29C.24.

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Nearby Sections

4
§ 423D.1
Definitions
§ 423D.2
Tax imposed
§ 423D.3
Exemptions
§ 423D.4
Administration by director
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Bluebook (online)
Iowa § 423D.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/423D.3.