Food products are a specialization, an industry of excellence, and the largest sector of manufacturing employment in the state of Iowa. Over 700 food industry businesses are located in the state and the industry provides Iowa with 55,000 jobs.

All but one of the top 10 food companies in the United States have operations in Iowa. Their success rests on a profit building environment that includes:

• proximity to raw materials,
• a critical mass of food companies,
• competitive energy costs,
• no sales tax on energy used in processing,
• no sales tax or property taxes on machinery and equipment, and
• low workers' compensation costs.

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