{
  "id": "ia-423-3-92-95-data-center-exemption",
  "jurisdiction": "IA",
  "kind": "statute",
  "status": "enacted",
  "title": "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)",
  "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",
  "docket_no": null,
  "agency": "Iowa Department of Revenue",
  "utility": null,
  "verification": "verified",
  "updated_at": "2026-08-22T10:37:38.848536+00:00",
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  "snapshot_built_at": "2026-09-14T14:33:17+00:00",
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      "url": "https://www.legis.iowa.gov/docs/code/2026/423.3.pdf",
      "pinpoint": "PDF p.17, subsection 92.a.(1)",
      "quote": "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.",
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      "quote": "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.",
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      "pinpoint": "PDF p.18 (subsection 92.b.(4)) and PDF p.20 (subsection 93.b.(4)), identical text in both",
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}