Get IA DoR 31-014 2014
Safety, performance, operation, or efficiency of items 1, 2, 3 5. tangible personal property that does not become a part of real property used directly and primarily in dairy and livestock production 6. a replacement part for 1, 2, 3, 4, 5, 8, 9 7. baling wire, twine, wrapping, and other similar items used in agricultural, livestock, or dairy production 8. auger systems, curtains, curtain systems, drip systems, fans, and fan systems, shutters, inlets, shutter or inlet systems, and refrigerators.
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