Iowa offers an exemption from the replacement generation tax for certain entities. Included in the exemption is all energy generated by methane gas conversion property if used connection or conjunction with a publicly-owned sanitary landfill or used to collect waste that would otherwise be collected by or deposited with a publicly-owned sanitary landfill; facilities owned by or leased to a state university or university of science and technology, if it is consumed only by the entity itself, and; self-generators with on-site facilities for the entity’s own self consumption.
