Iowa Admin. Code r. 701—212.6(423) — Nonprofit private museums

Iowa Code section 423.3(21) provides a sales tax exemption for certain purchases by nonprofit private museums. 212.6(1) Definitions and examples. A “museum” is all of the following: Revenue[701]Ch 212, p.4 IAC 2/5/25 a. An institution that is organized for educational, scientific, historical preservation, or aesthetic purposes. b. An institution that is predominantly devoted to the care and exhibition of a collection of objects in a room, building, or locale. c. An institution with a collection that is open to the public periodically or at fixed intervals. d. An institution with a staff available to answer questions regarding the institution’s collection. 212.6(2) Exclusions from definition of “museum.” a. An institution is not a “museum” unless it can be included in the ordinary and usual public concept of a museum. b. Examples of institutions that are not designated as “museums” include aquariums, arboretums, botanical gardens, nature centers, planetariums, and zoos.