Iowa Exempts Genetic Testing Services from Sales Tax: DOR Ruling Clarifies Taxability

• Iowa Department of Revenue ruled genetic testing services by CRI Genetics not subject to sales tax
• CRI Genetics offers DNA-based ancestry and health reports
• Services involve testing human DNA samples using saliva collection kits
• Services fall under exclusion for “tests on humans” in Iowa Code
• Saliva collection kits are not separately itemized or sold, not subject to tax
• Ruling provides clarity for businesses offering similar genetic testing services in Iowa

Source: salestaxinstitute.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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