![](/profile/get-photo.asp?memberid=64543&type=profile&rnd=718) scmn | According to 'Farmers Guide to Iowa Taxes' about Iowa sales tax: "Machinery used in laying drainage tile is generally taxable." https://tax.iowa.gov/farmers-guide-iowa-taxes#:~:text=Purchases%20by%20farmers%20may%20be,they%20are%20entitled%20to%20it. Examples of activities that are not "agricultural production":- Beekeeping
- Raising mink and other nondomesticated furbearing animals
- Raising nondomesticated fowl (other than ostriches, rheas, and emus)
- Land placed in the federal government’s Conservation Reserve Program (CRP)
- Clearing or preparation of previously uncultivated land
- Creation of farm ponds
- Construction of machine sheds, confinement facilities, storage bins, or other farm buildings
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