Iowa Sales and Use Tax Exemptions for Web Search Portal and Data Center Businesses: Iowa Code §423.3, subsections 92, 93, 94 and 95 (2026 codification)
two-reviewer statute enacted ia-423-3-92-95-data-center-exemption
Record created 2026-08-22, last updated 2026-08-22. Snapshot built September 14, 2026. JSON
Fields, as recorded
- State
- IA
- Kind
- statute
- Status
- enacted
- Agency
- Iowa Department of Revenue
- Citation
- Iowa Code 2026, §423.3(92)-(95) (Streamlined Sales and Use Tax Act), codified text as of the Legislative Services Agency's Fri Dec 12 2025 print run, fetched directly from legis.iowa.gov/docs/code/2026/423.3.pdf
- Contract term (years)
- $99 Iowa pass
- Mandatory
- $99 Iowa pass
- Summary
- $99 Iowa pass
- Exit terms
- $99 Iowa pass
- Cost allocation
- $99 Iowa pass
- Locked fields
- $99 Iowa pass 5 recorded fields on this record are in the state and all-states passes.
Sources
10 rows, every one with a quote and a pinpoint. 3 quotes open here- Iowa Code 2026, Section 423.3 (Streamlined Sales and Use Tax Act) statute two-reviewer
“The sales price from the sale of computers and equipment that are necessary for the maintenance and operation of a web search portal and property whether directly or indirectly connected to the computers, including but not limited to cooling systems, cooling towers, and other temperature control infrastructure; power infrastructure for transformation, distribution, or management of electricity used for the maintenance and operation of the web search portal, including but not limited to exterior dedicated business-owned substations, backup power generation systems, battery systems, and related infrastructure; and racking systems, cabling, and trays, which are necessary for the maintenance and operation of the web search portal.”
PDF p.17, subsection 92.a.(1)
https://www.legis.iowa.gov/docs/code/2026/423.3.pdf
Fetched directly via curl (Chrome UA) from legis.iowa.gov; 24-page born-digital PDF, extracted with pdfplumber in layout mode, no OCR needed. Footer on every page reads "Fri Dec 12 20:20:19 2025 - Iowa Code 2026, Section 423.3(122, 7)", used as pub_date. - Iowa Code 2026, Section 423.3 (Streamlined Sales and Use Tax Act) statute two-reviewer
“Water use permit fees paid pursuant to section 455B.265.”
PDF p.20, subsection 94
https://www.legis.iowa.gov/docs/code/2026/423.3.pdf
Same fetch as prior source row. This one-line subsection is the complete text of subsection 94. - Iowa Code 2026, Section 423.3 (Streamlined Sales and Use Tax Act) statute two-reviewer
“The sales price from the sale of computers and equipment that are necessary for the maintenance and operation of a data center business and property whether directly or indirectly connected to the computers, including but not limited to cooling systems, cooling towers, and other temperature control infrastructure; power infrastructure for transformation, distribution, or management of electricity used for the maintenance and operation of the data center business, including but not limited to exterior dedicated business-owned substations, backup power generation systems, battery systems, and related infrastructure; and racking systems, cabling, and trays, which are necessary for the maintenance and operation of the data center business.”
PDF p.20-21, subsection 95.a.(1)
https://www.legis.iowa.gov/docs/code/2026/423.3.pdf
Same fetch as prior source row. - Iowa Code 2026, Section 423.3 (Streamlined Sales and Use Tax Act) statute two-reviewer
$99 Iowa pass quote, 553 characters as extracted. The document, the pinpoint and the review state are open below.
PDF p.21, subsection 95.b.(2)-(3)
https://www.legis.iowa.gov/docs/code/2026/423.3.pdf - Iowa Code 2026, Section 423.3 (Streamlined Sales and Use Tax Act) statute two-reviewer
$99 Iowa pass quote, 645 characters as extracted. The document, the pinpoint and the review state are open below.
PDF p.22, subsection 95.f.(1)
https://www.legis.iowa.gov/docs/code/2026/423.3.pdf - Iowa Code 2026, Section 423.3 (Streamlined Sales and Use Tax Act) statute two-reviewer
$99 Iowa pass quote, 1,079 characters as extracted. The document, the pinpoint and the review state are open below.
PDF p.17, subsection 92.a.(2)(b)(ii)-(iii)
https://www.legis.iowa.gov/docs/code/2026/423.3.pdf - Iowa Code 2026, Section 423.3 (Streamlined Sales and Use Tax Act) statute two-reviewer
$99 Iowa pass quote, 598 characters as extracted. The document, the pinpoint and the review state are open below.
PDF p.22, subsection 95.e
https://www.legis.iowa.gov/docs/code/2026/423.3.pdf - Iowa Code 2026, Section 423.3 (Streamlined Sales and Use Tax Act) statute two-reviewer
$99 Iowa pass quote, 332 characters as extracted. The document, the pinpoint and the review state are open below.
PDF p.19, subsection 92.e.(4)
https://www.legis.iowa.gov/docs/code/2026/423.3.pdf - Iowa Code 2026, Section 423.3 (Streamlined Sales and Use Tax Act) statute two-reviewer
$99 Iowa pass quote, 337 characters as extracted. The document, the pinpoint and the review state are open below.
PDF p.20, subsection 93.e.(4)
https://www.legis.iowa.gov/docs/code/2026/423.3.pdf - Iowa Code 2026, Section 423.3 (Streamlined Sales and Use Tax Act) statute two-reviewer
$99 Iowa pass quote, 362 characters as extracted. The document, the pinpoint and the review state are open below.
PDF p.18 (subsection 92.b.(4)) and PDF p.20 (subsection 93.b.(4)), identical text in both
https://www.legis.iowa.gov/docs/code/2026/423.3.pdf
Facilities governed by this record
- Apple Waukee Data Center
Dallas · operating · Iowa dossier
- Google Council Bluffs Data Center Campus
Pottawattamie · operating · Iowa dossier
- Meta Altoona Data Center
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- Microsoft West Des Moines Data Center Campuses (Project Mountain / Project Alluvion / Project Osmium / Ginger East / Ginger West)
· operating · Iowa dossier