Iowa Code
Chapter 423G - WATER SERVICE TAX
Section 423G.4 - Exemptions.

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

Structure Iowa Code

Title X - FINANCIAL RESOURCES

Chapter 423G - WATER SERVICE TAX

Section 423G.1 - Short title.

Section 423G.2 - Definitions.

Section 423G.3 - Water service tax.

Section 423G.4 - Exemptions.

Section 423G.5 - Administration by director.

Section 423G.6 - Deposit of revenues.

Section 423G.7 - Future repeal.