1. At the time of sale, the purchaser shall sign and deliver to the producer separate invoices for each purchase. The invoices shall show:

 a. The name and address of the producer and the seller, if different from the producer.
 b. The name and address of the purchaser.
 c. The quantity of eggs sold.
 d. The date of the purchase.
 e. The rate of withholding and the total amount of assessment withheld.

Terms Used In Iowa Code 184.4

  • Assessment: means an excise tax on the sale of eggs as provided in this chapter. See Iowa Code 184.1
  • Eggs: includes shell eggs or eggs broken for further processing. See Iowa Code 184.1
  • Producer: means any person who owns, or contracts for the care of, thirty thousand or more layer-type chickens raised in this state. See Iowa Code 184.1
  • Purchaser: means a person who resells eggs purchased from a producer or offers for sale a product produced from the eggs for any purpose. See Iowa Code 184.1
  • Seller: means a person who sells grain which the person has produced or caused to be produced to a licensed grain dealer, but excludes a person who executes a credit-sale contract as a seller as provided in section 203. See Iowa Code 203D.1
 2. Invoices shall be legibly written and shall not be altered.
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