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Implements customarily drawn or attached to a self-propelled implement.Machinery and Equipment Purchase or Rental Exempt when used directly and primarily in agricultural or livestock production: The following are examples of animals that, even if raised on a farm as a source of food or clothing, are taxable: “Domesticated fowl” is fowl raised as a source of food, either meat or eggs. Farm deer does not include unmarked free-ranging elk. * “Farm deer” includes fallow deer, red deer, elk, sika, whitetail, and mule deer but not free-ranging whitetail or mule deer. Fish and other animals which are products of aquaculture.The following are examples of livestock that are exempt from tax: “Livestock” is domesticated animals to be raised on a farm for food or clothing. See Taxable even if used in agricultural production Livestock and Domesticated Fowl Exempt - Livestock Hand tools that can serve a variety of purposes, such as construction tools of all kinds Exempt for Dairy and Livestock Production.
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Hand Tools Exempt when specifically designed for use in agricultural, dairy, and livestock production:
BUYING MECHINES ON FARMING USA 2 CODE
View Iowa Administrative Code 701-18.28 for additional details. Tax applies beginning with the third separate selling event. The casual sale exemption does not apply if there are three separate selling events within a 12-month period. Two separate selling events outside the regular course of business within a 12-month period are considered nonrecurring. If the seller does, the sale must be outside the regular course of business to be a casual sale. The seller does not usually sell goods or taxable services for profit. *A casual sale is one that does not occur on a regular basis (nonrecurring). Sale of qualifying farm machinery or equipment.
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This publication is intended as a general guide.