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Get IA DoR 31-014 2009

Eate heat, power, or steam for processing or used to generate electric current; and chemicals used in the production of free newspapers and shoppers. Qualifying Farm Machinery/Equipment: The farm machinery or equipment must be directly and primarily used in agricultural production; and must be: 1. a self-propelled implement such as a tractor 2. a grain dryer (heater and blower only) 3. an implement customarily drawn or attached to a self-propelled implement in the performance of its function, su.

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