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Iowa is Centrally Located in the North American Market

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<strong>Iowa</strong>’s Key Bus<strong>in</strong>ess Factors<br />

• No Sales and Use Tax on<br />

Manufactur<strong>in</strong>g Mach<strong>in</strong>ery and<br />

Equipment Purchases<br />

• No Sales or Use Taxes on<br />

Energy Used<br />

<strong>in</strong> <strong>the</strong> Manufactur<strong>in</strong>g Process<br />

• Low rates regard<strong>in</strong>g<br />

Unemployment Insurance &<br />

Workers’ Compensation (28%<br />

below U.S. average)<br />

• No Personal Property<br />

(Inventory) Tax<br />

• No Property Tax on Industrial<br />

Mach<strong>in</strong>ery and Equipment

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