Iowa Admin. Code r. 701-214.9

Current through Register Vol. 47, No. 6, September 18, 2024

Rule 701-214.9 - Agricultural health promotion items

(1)Definitions. For purposes of this rule, the following definitions apply:

"Adjuvant" means any substance that is added to an herbicide, a pesticide, or an insecticide to increase its potency.

"Agricultural production" means the same as defined in rule 701-200.1 (423).

"Food" includes vitamins, minerals, other nutritional food supplements, and hormones sold to promote the growth of livestock.

"Herbicide" means any substance intended to prevent, destroy, or retard the growth of plants including fungi. The term includes preemergence, postemergence, lay-by, pasture, defoliant, and desiccant herbicides and fungicides.

"Insecticide" means any substance used to kill insects. Any substance used merely to repel insects is not an insecticide. Mechanical devices that are used to kill insects are not insecticides.

"Livestock" means the same as defined in rule 701-200.1 (423). For the purposes of this rule, "livestock" includes domesticated fowl.

"Medication" includes antibiotics or other similar drugs administered to livestock.

"Pesticide" means any substance that is used to kill rodents or smaller vermin, other than insects, such as nematodes, spiders, or bacteria. For the purposes of this rule, a disinfectant is a pesticide. Excluded from the term "pesticide" is any substance that merely repels pests or any device, such as a rat trap, that kills pests by mechanical action.

"Plants" means the same as defined in rule 701-200.1 (423).

"Surfactant" means a substance that is active on a surface.

(2)Agricultural health promotion items and adjuvants. The sales price from the sale of herbicides, pesticides, insecticides, food, and medication that are to be used in disease, weed, or insect control or health promotion of plants or livestock produced as part of agricultural production for market is exempt from tax. Sales of adjuvants, surfactants, and other products that enhance the effects of herbicides, pesticides, or insecticides used in disease, weed, or insect control or health promotion of plants or livestock produced as part of agricultural production for market are also exempt from tax. The sales price from the sale of herbicides, pesticides, insecticides, food, medication, and products to any person not engaged in agricultural production for market are exempt if the property sold will be used for an exempt purpose (e.g., in disease control or on the behalf of another person engaged in agricultural production for market).

This rule is intended to implement Iowa Code sections 423.3(5) and 423.3(16).

Iowa Admin. Code r. 701-214.9

Renumbered from 701-226.9 by IAB September 7, 2022/Volume XLV, Number 5, effective 10/12/2022

Adopted by IAB July 24, 2024/Volume XLVII, Number 3, effective 8/28/2024