Any activity involving the design, install or repair of signage in the state of Iowa is considered a taxable activity unless a specific exemption is applicable. These exemptions typically can only be applied to new construction. The Iowa Department of Revenue has defined activities that are taxable. These include the installation of temporary signage not relating to real estate, signage installed permanently on building and walls, graphics painted on buildings, portable sign installs and a majority of all sign repairs. (Policy Letter 02300091, Iowa Department of Revenue and Finance, May 15, 2002)