Chapter 17. EXEMPT SALES  


Section 701.17.1. Gross receipts expended for educational, religious, and charitable purposes.
Section 701.17.2. Fuel used in processing—when exempt.
Section 701.17.3. Processing exemptions.
Section 701.17.4. Commercial fertilizer and agricultural limestone.
Section 701.17.5. Sales to the American Red Cross, the Coast Guard Auxiliary, Navy-Marine Corps Relief Society, and U.S.O.
Section 701.17.6. Sales of vehicles subject to registration—new and used—by dealers.
Section 701.17.7. Sales to certain federal corporations.
Section 701.17.8. Sales in interstate commerce—goods transported or shipped from this state.
Section 701.17.9. Sales of breeding livestock, fowl and certain other property used in agricultural production.
Section 701.17.10. Materials used for seed inoculations.
Section 701.17.11. Educational institution.
Section 701.17.12. Coat or hat checkrooms.
Section 701.17.13. Railroad rolling stock.
Section 701.17.14. Chemicals, solvents, sorbents, or reagents used in processing.
Section 701.17.15. Demurrage charges.
Section 701.17.16. Sale of a draft horse.
Section 701.17.17. Beverage container deposits.
Section 701.17.18. Films, video tapes and other media, exempt rental and sale.
Section 701.17.19. Gross receipts from the sale or rental of tangible personal property or from services performed, rendered, or furnished to certain nonprofit corporations exempt from tax.
Section 701.17.20. Raffles.
Section 701.17.21. Exempt sales of prizes.
Section 701.17.22. Modular homes.
Section 701.17.23. Sales to other states and their political subdivisions.
Section 701.17.24. Nonprofit private museums.
Section 701.17.25. Exempt sales by excursion boat licensees.
Section 701.17.26. Bedding for agricultural livestock or fowl.
Section 701.17.27. Statewide notification center service exemption.
Section 701.17.28. State fair and fair societies.
Section 701.17.29. Reciprocal shipment of wines.
Section 701.17.30. Nonprofit organ procurement organizations.
Section 701.17.31. Sale of electricity to water companies.
Section 701.17.32. Food and beverages sold by certain organizations are exempt.
Section 701.17.33. Sales of building materials, supplies and equipment to not-for-profit rural water districts.
Section 701.17.34. Sales to hospices.
Section 701.17.35. Sales of livestock ear tags.
Section 701.17.36. Sale or rental of information services.
Section 701.17.37. Temporary exemption from sales tax on certain utilities.
Section 701.17.38. State sales tax phase-out on energies.
Section 701.17.39. Art centers.
Section 701.17.40. Community action agencies.
Section 701.17.41. Legislative service bureau.