The state of Iowa offers a processing exemption to residential farmers and co-ops, along with manufacturers, food processors, printers, greenhouses and restaurants. Iowa also offers an exemption to private non-profit education facilities – not including churches – and governmental entities on the federal, state, county and municipality level and their associated boards, commissions and agencies. To qualify, you must meet the Department of Revenue requirements and provide an Energy Study with required documentation. Contact the Iowa Department of Revenue for more information.