The sales price from transactions exempt from state sales tax under section 423.3, except section 423.3, subsection 103, is also exempt from the tax imposed by this chapter.
Iowa Code § 423G.4
Exemptions
Known as the Water Service Tax Act
The act spans §§ 423–423 (7 sections).
2018 Acts, ch 1001, §14, 27
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.