By Cindy Lande and Brian Rickert
Brown Winick Law Firm - Des Moines, Iowa
During the last legislative session, the Iowa Legislature passed, and Governor Branstad signed, House File 2433 into law. HF 2433 addressed a number of tax-related issues, including certain rules regarding sales tax exemptions for manufacturers. One of these changes may impact how contractors collect and pay sales tax on large manufacturing facility projects and consumables for those projects.