Iowa Code § 423G.4 — Exemptions

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 . 2018 Acts, ch 1001, §14, 27 Fri Dec 12 20:21:11 2025 Iowa Code 2026, Section 423G.4 (8, 0)